Recordati SpA (MIL:REC) Accounts Receivable: €652 Mil (As of Jun. 2026)

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MIL:REC Recordati SpA MIL:REC
98 GF Score
Price €53.25
GF Value €61.21
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Recordati SpA Accounts Receivable?

Recordati SpA MIL:REC +1.14% 98 Accounts Receivable is €652 Mil as of Jun. 2026. GuruFocus rates MIL:REC with a GF Score™ of 98/100 and a GF Value™ of €61.21 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Recordati SpA's accounts receivables for the quarter that ended in Jun. 2026 was €652 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Recordati SpA's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 85.29.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Recordati SpA's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-10.17.


Recordati SpA 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.

Recordati SpA's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=651.841/697.355*91
=85.29

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

Recordati SpA'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)
=(391.383+0.75 * 651.841+0.5 * 550.339-3237.674
-0-0)/204.813
=-10.17

* 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.


Recordati SpA Accounts Receivable Related Terms


Recordati SpA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Recordati SpA'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.

Recordati SpA Accounts Receivable Chart

Recordati SpA 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 307.78 361.90 445.19 516.74 570.15

Recordati SpA Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 588.99 574.04 570.15 659.05 651.84
MIL:REC
98GF Score
Recordati SpA MIL:REC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Recordati SpA 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 €652 Mil mean?
Recordati SpA (MIL:REC) has a Accounts Receivable of €652 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Recordati SpA and its competitors.
Is Recordati SpA's Accounts Receivable too high?
Recordati SpA's current Accounts Receivable is €652 Mil. Overall, Recordati SpA has a GF Score™ of 98/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Recordati SpA's Accounts Receivable compare to LLY and JNJ?
Recordati SpA's Accounts Receivable of €652 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers 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 Recordati SpA and its competitors. Recordati SpA's current Accounts Receivable is €652 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Recordati SpA stock overvalued right now?
Based on GuruFocus' analysis, Recordati SpA (MIL:REC) is currently considered Modestly Undervalued. The stock's GF Value™ is €61.21, compared to a current price of €53.25 — trading 13% below its estimated fair value. The current Accounts Receivable is €652 Mil. Recordati SpA's overall GF Score™ is 98/100 with 3 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 Recordati SpA (MIL:REC), the current Accounts Receivable is €652 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 Recordati SpA (MIL:REC) Overvalued in 2026?

Based on GuruFocus' analysis, Recordati SpA stock appears to be undervalued. The current stock price of €53.25 is trading 13% below its estimated GF Value™ of €61.21. GuruFocus considers Recordati SpA to be Modestly Undervalued.

Key valuation signals for MIL:REC:

  • Accounts Receivable: €652 Mil
  • GF Value™: €61.21 vs. price of €53.25 (13% below fair value)
  • GF Score™: 98/100 with 3 warning signs

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


Recordati SpA Business Description

Address Via Matteo Civitali 1, MIlan, ITA, 20148
Recordati SpA is engaged in the development, production, and marketing of pharmaceutical products or of pharmaceutical chemicals. The Company operates in a broad and diverse context, which includes general medicine, specialist medicine, self-medication, and rare diseases. In addition, it is also active in the field of urology, with treatments for benign prostatic hyperplasia and male functional disorders, and in psychiatry. The Company's only operating segment is the Specialty & Primary Care segment. Its geographic areas are Europe, Australasia, America, and Africa.
98GF Score

Get the complete analysis for MIL:REC

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

€53.25
Price
€61.21
GF Value