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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CSL's accounts receivables for the quarter that ended in Dec. 2025 was $4,001 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
CSL's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 90.24.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CSL's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-6.13.
CSL 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.
CSL's Days Sales Outstanding 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.
CSL Accounts Receivable Related Terms
CSL Accounts Receivable Historical Data
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The historical data trend for CSL'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.
What does a Accounts Receivable of $4,001 Mil mean?
CSL (CSLLY) has a Accounts Receivable of $4,001 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CSL and its competitors.
Is CSL's Accounts Receivable too high?
CSL's current Accounts Receivable is $4,001 Mil. Overall, CSL has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CSL's Accounts Receivable compare to VRTX and REGN?
CSL's Accounts Receivable of $4,001 Mil can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Accounts Receivable depends on the Biotechnology 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 CSL and its competitors. CSL's current Accounts Receivable is $4,001 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSL stock overvalued right now?
Based on GuruFocus' analysis, CSL (CSLLY) is currently considered Significantly Undervalued. The stock's GF Value™ is $50.86, compared to a current price of $21.10 — trading 58.5% below its estimated fair value. The current Accounts Receivable is $4,001 Mil. CSL's overall GF Score™ is 73/100 with 7 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 CSL (CSLLY), the current Accounts Receivable is $4,001 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 CSL (CSLLY) Overvalued in 2026?
Based on GuruFocus' analysis, CSL stock appears to be undervalued.
The current stock price of $21.10 is trading 58.5% below its estimated GF Value™ of $50.86.
GuruFocus considers CSL to be Significantly Undervalued.
Key valuation signals for CSLLY:
Accounts Receivable: $4,001 Mil
GF Value™: $50.86 vs. price of $21.10 (58.5% below fair value)
No single metric tells the full story. See the CSLLY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CSL is one of the largest global biotech companies and has three main segments. CSL Behring either uses plasma-derived proteins or recombinants to treat conditions including immunodeficiencies, bleeding disorders, and neurological indications. CSL Seqirus is the world's second-largest influenza vaccination business and was acquired in fiscal 2016. CSL Vifor is an iron deficiency and nephrology business and was acquired in fiscal 2023. CSL has a strong R&D track record, and the product portfolio and pipeline include nonplasma products as the firm continues to broaden its scope. Originally formed in Australia as a government-owned entity, CSL now earns roughly half its revenue in North America and a quarter in Europe.
73GF Score
Get the complete analysis for CSLLY
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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