Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Diasorin SpA's accounts receivables for the quarter that ended in Dec. 2025 was €201 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Diasorin SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 62.07.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Diasorin SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-14.38.
Diasorin SpA Accounts Receivable Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.
Diasorin SpA's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Diasorin SpA's accounts receivable are only considered to be worth 75% of book value:
Diasorin SpA's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
Diasorin SpA Accounts Receivable Related Terms
Diasorin SpA Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Diasorin SpA's Accounts Receivable can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Diasorin SpA (CHIX:DIAM) has a Accounts Receivable of €201 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Diasorin SpA and its competitors.
Is Diasorin SpA's Accounts Receivable too high?
Diasorin SpA's current Accounts Receivable is €201 Mil. Overall, Diasorin SpA has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Diasorin SpA's Accounts Receivable compare to TMO and DHR?
Diasorin SpA's Accounts Receivable of €201 Mil can be compared against companies in the Medical Diagnostics & Research industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Medical Diagnostics & Research company?
A good Accounts Receivable depends on the Medical Diagnostics & Research industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Diasorin SpA and its competitors. Diasorin SpA's current Accounts Receivable is €201 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Diasorin SpA stock overvalued right now?
Based on GuruFocus' analysis, Diasorin SpA (CHIX:DIAM) is currently considered Modestly Undervalued. The stock's GF Value™ is €93.99, compared to a current price of €70.23 — trading 25.3% below its estimated fair value. The current Accounts Receivable is €201 Mil. Diasorin SpA's overall GF Score™ is 78/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Diasorin SpA (CHIX:DIAM), the current Accounts Receivable is €201 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Diasorin SpA (CHIX:DIAM) Overvalued in 2026?
Based on GuruFocus' analysis, Diasorin SpA stock appears to be undervalued.
The current stock price of €70.23 is trading 25.3% below its estimated GF Value™ of €93.99.
GuruFocus considers Diasorin SpA to be Modestly Undervalued.
Key valuation signals for CHIX:DIAM:
Accounts Receivable: €201 Mil
GF Value™: €93.99 vs. price of €70.23 (25.3% below fair value)
No single metric tells the full story. See the CHIX:DIAM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Diasorin develops and manufactures a broad portfolio of in vitro diagnostics for detecting pathogens and sample contamination from the human body, as well as for use in industrial settings, such as food and water contamination testing. The company operates three segments: immunodiagnostics (69% of sales), molecular diagnostics (16%), and licensed technologies (14%). Diasorin was an important manufacturer of covid tests, which boosted its profits during the pandemic, but this segment's importance has decreased over the years, and in 2025, it accounted for only 1% of total sales.
78GF Score
Get the complete analysis for CHIX:DIAM
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CHIX:DIAM has been successfully added to your 
