ERFSF (Eurofins Scientific SE) Accounts Receivable: $1,285 Mil (As of Jun. 2026)

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ERFSF Eurofins Scientific SE ERFSF
77 GF Score
Price $74.08
GF Value $75.19
Valuation Fairly Valued
! 6 Warning Signs
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What is Eurofins Scientific SE Accounts Receivable?

Eurofins Scientific SE ERFSF +0.09% 77 Accounts Receivable is $1,285 Mil as of Jun. 2026. GuruFocus rates ERFSF with a GF Score™ of 77/100 and a GF Value™ of $75.19 (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. Eurofins Scientific SE's accounts receivables for the quarter that ended in Jun. 2026 was $1,285 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Eurofins Scientific SE's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 54.99.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Eurofins Scientific SE's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-31.11.


Eurofins Scientific SE 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.

Eurofins Scientific SE's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1284.908/4264.286*91
=54.99

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

Eurofins Scientific SE's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(711.751+0.75 * 1284.908+0.5 * 167.512-7437.673
-0-36.636)/183.700
=-31.11

* 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.


Eurofins Scientific SE Accounts Receivable Related Terms


Eurofins Scientific SE Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Eurofins Scientific SE'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.

Eurofins Scientific SE Accounts Receivable Chart

Eurofins Scientific SE 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 1,188.48 1,115.78 1,169.90 1,145.97 1,284.43

Eurofins Scientific SE Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 1,166.74 1,145.97 1,233.56 1,284.43 1,284.91
ERFSF
77GF Score
Eurofins Scientific SE ERFSF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Eurofins Scientific SE 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 $1,285 Mil mean?
Eurofins Scientific SE (ERFSF) has a Accounts Receivable of $1,285 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Eurofins Scientific SE and its competitors.
Is Eurofins Scientific SE's Accounts Receivable too high?
Eurofins Scientific SE's current Accounts Receivable is $1,285 Mil. Overall, Eurofins Scientific SE has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Eurofins Scientific SE's Accounts Receivable compare to TMO and DHR?
Eurofins Scientific SE's Accounts Receivable of $1,285 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 Eurofins Scientific SE and its competitors. Eurofins Scientific SE's current Accounts Receivable is $1,285 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eurofins Scientific SE stock overvalued right now?
Based on GuruFocus' analysis, Eurofins Scientific SE (ERFSF) is currently considered Fairly Valued. The stock's GF Value™ is $75.19, compared to a current price of $74.08 — trading 1.5% below its estimated fair value. The current Accounts Receivable is $1,285 Mil. Eurofins Scientific SE's overall GF Score™ is 77/100 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 Eurofins Scientific SE (ERFSF), the current Accounts Receivable is $1,285 Mil as of Jun. 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 Eurofins Scientific SE (ERFSF) Overvalued in 2026?

Based on GuruFocus' analysis, Eurofins Scientific SE stock appears to be undervalued. The current stock price of $74.08 is trading 1.5% below its estimated GF Value™ of $75.19. GuruFocus considers Eurofins Scientific SE to be Fairly Valued.

Key valuation signals for ERFSF:

  • Accounts Receivable: $1,285 Mil
  • GF Value™: $75.19 vs. price of $74.08 (1.5% below fair value)
  • GF Score™: 77/100 with 6 warning signs

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


Eurofins Scientific SE Business Description

Address 23 Val Fleuri, Luxembourg, LUX, 1526
Eurofins, headquartered in Luxembourg, is a decentralized network of life sciences companies that provide various analytical tests and laboratory services. These include tests to evaluate the safety, identity, composition, authenticity, purity, origin, and traceability of various biological substances and products. Eurofins operates over 950 laboratories in 61 countries. Its revenue from Europe, North America, and the rest of the world contributes approximately 50%, 40%, and 10% of total revenue, respectively. Its areas of business activity are food, feed, and environmental testing ("life"), biopharmaceutical services, diagnostic services and products, and consumer and technology products testing, which contribute approximately 40%, 30%, 20%, and 10% respectively.
77GF Score

Get the complete analysis for ERFSF

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

$74.08
Price
$75.19
GF Value