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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. SAP SE's accounts receivables for the quarter that ended in Jun. 2026 was $8,152 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
SAP SE's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 65.37.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. SAP SE's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-13.91.
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.
SAP SE'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.
SAP SE Accounts Receivable Related Terms
SAP SE Accounts Receivable Historical Data
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The historical data trend for SAP 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.
What does a Accounts Receivable of $8,152 Mil mean?
SAP SE (SAP) has a Accounts Receivable of $8,152 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on SAP SE and its competitors.
Is SAP SE's Accounts Receivable too high?
SAP SE's current Accounts Receivable is $8,152 Mil. Overall, SAP SE has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does SAP SE's Accounts Receivable compare to QH and SHOP?
SAP SE's Accounts Receivable of $8,152 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 SAP SE and its competitors. SAP SE's current Accounts Receivable is $8,152 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SAP SE stock overvalued right now?
Based on GuruFocus' analysis, SAP SE (SAP) is currently considered Modestly Undervalued. The stock's GF Value™ is $258.11, compared to a current price of $183.62 — trading 28.9% below its estimated fair value. The current Accounts Receivable is $8,152 Mil. SAP SE's overall GF Score™ is 81/100. 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 SAP SE (SAP), the current Accounts Receivable is $8,152 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 SAP SE (SAP) Overvalued in 2026?
Based on GuruFocus' analysis, SAP SE stock appears to be undervalued.
The current stock price of $183.62 is trading 28.9% below its estimated GF Value™ of $258.11.
GuruFocus considers SAP SE to be Modestly Undervalued.
Key valuation signals for SAP:
Accounts Receivable: $8,152 Mil
GF Value™: $258.11 vs. price of $183.62 (28.9% below fair value)
No single metric tells the full story. See the SAP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Founded in Germany in 1972 by former IBM employees, SAP is the world's largest provider of enterprise application software. Known as the leader in enterprise resource planning software, SAP's portfolio also includes software for supply chain management, procurement, travel and expense management, and customer relationship management, among others. The company operates in more than 180 countries and has more than 400,000 customers, approximately 80% of which are small to medium-size enterprises.
81GF Score
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