Smurfit WestRock (CHIX:SWRL) Accounts Receivable: £3,483 Mil (As of Mar. 2026)

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CHIX:SWRL Smurfit WestRock PLC CHIX:SWRL
60 GF Score
Price £33.79
GF Value £36.31
Valuation Fairly Valued
! 6 Warning Signs
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What is Smurfit WestRock Accounts Receivable?

Smurfit WestRock CHIX:SWRL 60 Accounts Receivable is £3,483 Mil as of Mar. 2026. GuruFocus rates CHIX:SWRL with a GF Score™ of 60/100 and a GF Value™ of £36.31 (Fairly Valued). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Smurfit WestRock's accounts receivables for the quarter that ended in Mar. 2026 was £3,483 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Smurfit WestRock's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 54.95.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Smurfit WestRock's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was £-30.26.


Smurfit WestRock 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.

Smurfit WestRock's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3483/5784*91
=54.95

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Smurfit WestRock's accounts receivable are only considered to be worth 75% of book value:

Smurfit WestRock's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(505.5+0.75 * 3483+0.5 * 2687.25-20315.25
-0-18.75)/524.458
=-30.26

* 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.


Smurfit WestRock Accounts Receivable Related Terms


Smurfit WestRock Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Smurfit WestRock'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.

Smurfit WestRock Accounts Receivable Chart

Smurfit WestRock Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,520.65 1,679.88 1,426.74 3,256.55 3,188.20

Smurfit WestRock Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 3,520.15 3,570.03 3,454.32 3,188.20 3,483.00
CHIX:SWRL
60GF Score
Smurfit WestRock PLC CHIX:SWRL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Smurfit WestRock Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of £3,483 Mil mean?
Smurfit WestRock (CHIX:SWRL) has a Accounts Receivable of £3,483 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Smurfit WestRock and its competitors.
Is Smurfit WestRock's Accounts Receivable too high?
Smurfit WestRock's current Accounts Receivable is £3,483 Mil. Overall, Smurfit WestRock has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Smurfit WestRock's Accounts Receivable compare to PKG and IP?
Smurfit WestRock's Accounts Receivable of £3,483 Mil can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Accounts Receivable depends on the Packaging & Containers 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 Smurfit WestRock and its competitors. Smurfit WestRock's current Accounts Receivable is £3,483 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smurfit WestRock stock overvalued right now?
Based on GuruFocus' analysis, Smurfit WestRock (CHIX:SWRL) is currently considered Fairly Valued. The stock's GF Value™ is £36.31, compared to a current price of £33.79 — trading 6.9% below its estimated fair value. The current Accounts Receivable is £3,483 Mil. Smurfit WestRock's overall GF Score™ is 60/100 with 6 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 Smurfit WestRock (CHIX:SWRL), the current Accounts Receivable is £3,483 Mil as of Mar. 2026. 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 Smurfit WestRock (CHIX:SWRL) Overvalued in 2026?

Based on GuruFocus' analysis, Smurfit WestRock stock appears to be undervalued. The current stock price of £33.79 is trading 6.9% below its estimated GF Value™ of £36.31. GuruFocus considers Smurfit WestRock to be Fairly Valued.

Key valuation signals for CHIX:SWRL:

  • Accounts Receivable: £3,483 Mil
  • GF Value™: £36.31 vs. price of £33.79 (6.9% below fair value)
  • GF Score™: 60/100 with 6 warning signs

No single metric tells the full story. See the CHIX:SWRL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Smurfit WestRock Business Description

Address Beech Hill, Clonskeagh, Dublin 4, Dublin, IRL, D04 N2R2
Smurfit WestRock PLC manufactures corrugated packaging and consumer packaging, such as folding cartons and paperboard. operates a vertically integrated system supplying wood and recovered fiber to produce various grades of board, which are then converted into packaging products. Its main packaging categories include corrugated containers and consumer packaging, with additional products such as solidboard, kraft paper, graphic board, paper sacks, and bag-in-box packaging. The company's geographical segments include North America (including the U.S., Canada and Mexico), Europe, the Middle East and Africa and Asia-Pacific, and Latin America. The majority of the company's revenue is derived from product sales in the North American region.
60GF Score

Get the complete analysis for CHIX:SWRL

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

£33.79
Price
£36.31
GF Value