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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cochlear's accounts receivables for the quarter that ended in Jun. 2026 was €309 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Cochlear's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 78.39.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cochlear's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-0.46.
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.
Cochlear's Days Sales Outstanding for the quarter that ended in Jun. 2026 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.
Cochlear Accounts Receivable Related Terms
Cochlear Accounts Receivable Historical Data
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The historical data trend for Cochlear'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.
Cochlear (FRA:OC5) has a Accounts Receivable of €309 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cochlear and its competitors.
Is Cochlear's Accounts Receivable too high?
Cochlear's current Accounts Receivable is €309 Mil. Overall, Cochlear has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cochlear's Accounts Receivable compare to ABT and SYK?
Cochlear's Accounts Receivable of €309 Mil can be compared against companies in the Medical Devices & Instruments 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 Devices & Instruments company?
A good Accounts Receivable depends on the Medical Devices & Instruments 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 Cochlear and its competitors. Cochlear's current Accounts Receivable is €309 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cochlear stock overvalued right now?
Based on GuruFocus' analysis, Cochlear (FRA:OC5) is currently considered Significantly Undervalued. The stock's GF Value™ is €183.41, compared to a current price of €82.87 — trading 54.8% below its estimated fair value. The current Accounts Receivable is €309 Mil. Cochlear's overall GF Score™ is 68/100 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 Cochlear (FRA:OC5), the current Accounts Receivable is €309 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 Cochlear (FRA:OC5) Overvalued in 2026?
Based on GuruFocus' analysis, Cochlear stock appears to be undervalued.
The current stock price of €82.87 is trading 54.8% below its estimated GF Value™ of €183.41.
GuruFocus considers Cochlear to be Significantly Undervalued.
Key valuation signals for FRA:OC5:
Accounts Receivable: €309 Mil
GF Value™: €183.41 vs. price of €82.87 (54.8% below fair value)
No single metric tells the full story. See the FRA:OC5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cochlear is the leading cochlear implant device manufacturer, with around 60% global market share. Developed markets contribute 80% of group revenue, where cochlear implants are the standard of care for children with severe-to-profound hearing loss. The company also actively targets the growing cohort of seniors in developed markets. Tender-oriented emerging markets contribute the remaining 20% of group revenue. Main products include cochlear implants, bone-anchored hearing aids, and associated sound processors. In fiscal 2025, 49% of revenue came from the Americas, 34% from Europe, the Middle East, and Africa, and 18% from the Asia-Pacific segment.
68GF Score
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