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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Smith & Wesson Brands's accounts receivables for the quarter that ended in Apr. 2026 was $40.0 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Smith & Wesson Brands's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 20.47.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Smith & Wesson Brands's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was $0.12.
Smith & Wesson Brands 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.
Smith & Wesson Brands's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Smith & Wesson Brands's accounts receivable are only considered to be worth 75% of book value:
Smith & Wesson Brands's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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.
Smith & Wesson Brands Accounts Receivable Related Terms
Smith & Wesson Brands Accounts Receivable Historical Data
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The historical data trend for Smith & Wesson Brands'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 $40.0 Mil mean?
Smith & Wesson Brands (SWBI) has a Accounts Receivable of $40.0 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Smith & Wesson Brands and its competitors.
Is Smith & Wesson Brands' Accounts Receivable too high?
Smith & Wesson Brands' current Accounts Receivable is $40.0 Mil. Overall, Smith & Wesson Brands has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Smith & Wesson Brands' Accounts Receivable compare to SATL and PKE?
Smith & Wesson Brands' Accounts Receivable of $40.0 Mil can be compared against companies in the Aerospace & Defense 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 an Aerospace & Defense company?
A good Accounts Receivable depends on the Aerospace & Defense 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 Smith & Wesson Brands and its competitors. Smith & Wesson Brands's current Accounts Receivable is $40.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smith & Wesson Brands stock overvalued right now?
Based on GuruFocus' analysis, Smith & Wesson Brands (SWBI) is currently considered Fairly Valued. The stock's GF Value™ is $13.87, compared to a current price of $14.73 — trading 6.2% above its estimated fair value. The current Accounts Receivable is $40.0 Mil. Smith & Wesson Brands' overall GF Score™ is 57/100 with 8 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 Smith & Wesson Brands (SWBI), the current Accounts Receivable is $40.0 Mil as of Apr. 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 Smith & Wesson Brands (SWBI) Overvalued in 2026?
Based on GuruFocus' analysis, Smith & Wesson Brands stock appears to be overvalued.
The current stock price of $14.73 is trading 6.2% above its estimated GF Value™ of $13.87.
GuruFocus considers Smith & Wesson Brands to be Fairly Valued.
Key valuation signals for SWBI:
Accounts Receivable: $40.0 Mil
GF Value™: $13.87 vs. price of $14.73 (6.2% above fair value)
No single metric tells the full story. See the SWBI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Smith & Wesson Brands Inc is a U.S.-based company engaged in manufacturing and selling firearms. It operates under one reportable segment: Firearms, which includes firearms distribution and manufacturing services. The company manufactures handguns, long guns, sporting rifles, shooting gear, and suppressor products. The company sells its products under the Smith and Wesson and Gemtech brands, which are used for defense, law enforcement, hunting, and sporting purposes. Geographically, it sells products globally, with maximum income being generated by the U.S. market from its handgun products.
57GF 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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