Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Swire Properties's accounts receivables for the quarter that ended in Dec. 2025 was $53 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Swire Properties's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 10.37.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Swire Properties's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-1.47.
Swire Properties 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.
Swire Properties's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Swire Properties's accounts receivable are only considered to be worth 75% of book value:
Swire Properties's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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.
Swire Properties Accounts Receivable Related Terms
Swire Properties Accounts Receivable Historical Data
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The historical data trend for Swire Properties'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.
Swire Properties (SWPFF) has a Accounts Receivable of $53 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Swire Properties and its competitors.
Is Swire Properties' Accounts Receivable too high?
Swire Properties' current Accounts Receivable is $53 Mil. Overall, Swire Properties has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Swire Properties' Accounts Receivable compare to CBRE and BEKE?
Swire Properties' Accounts Receivable of $53 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Accounts Receivable depends on the Real Estate 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 Swire Properties and its competitors. Swire Properties's current Accounts Receivable is $53 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Swire Properties stock overvalued right now?
Based on GuruFocus' analysis, Swire Properties (SWPFF) is currently considered Fairly Valued. The stock's GF Value™ is $2.42, compared to a current price of $2.60 — trading 7.4% above its estimated fair value. The current Accounts Receivable is $53 Mil. Swire Properties' overall GF Score™ is 64/100 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 Swire Properties (SWPFF), the current Accounts Receivable is $53 Mil as of Dec. 2025. 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 Swire Properties (SWPFF) Overvalued in 2026?
Based on GuruFocus' analysis, Swire Properties stock appears to be overvalued.
The current stock price of $2.60 is trading 7.4% above its estimated GF Value™ of $2.42.
GuruFocus considers Swire Properties to be Fairly Valued.
Key valuation signals for SWPFF:
Accounts Receivable: $53 Mil
GF Value™: $2.42 vs. price of $2.60 (7.4% above fair value)
No single metric tells the full story. See the SWPFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Swire Properties is a Hong Kong-based property investor and Hong Kong's largest office landlord. Its Hong Kong portfolio provides more than 13 million square feet of gross floor area, with its portfolio of grade A office contributing over 9 million square feet. The firm also holds investment properties and development projects in China, the United States, and Southeast Asia. Rental income accounts for more than 60% of its total revenue, with property development and hotel operations contributing the balance. The company was listed in 2012. Parent company Swire Pacific holds an 83% stake.
64GF Score
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