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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sumitomo Chemical Co's accounts receivables for the quarter that ended in Jun. 2026 was €3,480 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Sumitomo Chemical Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 101.72.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sumitomo Chemical Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-4.64.
Sumitomo Chemical Co 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.
Sumitomo Chemical Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Sumitomo Chemical Co's accounts receivable are only considered to be worth 75% of book value:
Sumitomo Chemical Co's Net-Net Working Capital Per Share 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.
Sumitomo Chemical Co Accounts Receivable Related Terms
Sumitomo Chemical Co Accounts Receivable Historical Data
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The historical data trend for Sumitomo Chemical Co'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 €3,480 Mil mean?
Sumitomo Chemical Co (FRA:SMM) has a Accounts Receivable of €3,480 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sumitomo Chemical Co and its competitors.
Is Sumitomo Chemical Co's Accounts Receivable too high?
Sumitomo Chemical Co's current Accounts Receivable is €3,480 Mil. Overall, Sumitomo Chemical Co has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sumitomo Chemical Co's Accounts Receivable compare to DOW?
Sumitomo Chemical Co's Accounts Receivable of €3,480 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Sumitomo Chemical Co and its competitors. Sumitomo Chemical Co's current Accounts Receivable is €3,480 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sumitomo Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, Sumitomo Chemical Co (FRA:SMM) is currently considered Significantly Overvalued. The stock's GF Value™ is €1.92, compared to a current price of €2.95 — trading 53.8% above its estimated fair value. The current Accounts Receivable is €3,480 Mil. Sumitomo Chemical Co's overall GF Score™ is 62/100 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 Sumitomo Chemical Co (FRA:SMM), the current Accounts Receivable is €3,480 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 Sumitomo Chemical Co (FRA:SMM) Overvalued in 2026?
Based on GuruFocus' analysis, Sumitomo Chemical Co stock appears to be overvalued.
The current stock price of €2.95 is trading 53.8% above its estimated GF Value™ of €1.92.
GuruFocus considers Sumitomo Chemical Co to be Significantly Overvalued.
Key valuation signals for FRA:SMM:
Accounts Receivable: €3,480 Mil
GF Value™: €1.92 vs. price of €2.95 (53.8% above fair value)
No single metric tells the full story. See the FRA:SMM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sumitomo Chemical Co Ltd is a Japanese chemical manufacturer. The company operates through six segments. Advanced Medical Solutions covers small molecule drugs, medical oligonucleotides, and regenerative medicine contract manufacturing. Agro & Life Solutions provides pesticides, fertilizers, agricultural materials, insecticides, and feed additives. Essential & Green Materials include synthetic resins, industrial chemicals, methacrylics, aluminum, alumina, and synthetic rubber. ICT & Mobility Solutions handles optical products, semiconductor materials, touch panels, engineering plastics, and battery materials. Sumitomo Pharma focuses on small-molecule drugs, while Others include reagents, energy, plant engineering, transport, and warehousing.
62GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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