Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Swire Pacific's accounts receivables for the quarter that ended in Dec. 2025 was $559 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Swire Pacific's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 17.75.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Swire Pacific's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-6.32.
Swire Pacific 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 Pacific'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 Pacific's accounts receivable are only considered to be worth 75% of book value:
Swire Pacific'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 Pacific Accounts Receivable Related Terms
Swire Pacific Accounts Receivable Historical Data
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The historical data trend for Swire Pacific'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 Pacific (SWRBF) has a Accounts Receivable of $559 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Swire Pacific and its competitors.
Is Swire Pacific's Accounts Receivable too high?
Swire Pacific's current Accounts Receivable is $559 Mil. Overall, Swire Pacific has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Swire Pacific's Accounts Receivable compare to HON and MMM?
Swire Pacific's Accounts Receivable of $559 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Accounts Receivable depends on the Conglomerates 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 Pacific and its competitors. Swire Pacific's current Accounts Receivable is $559 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Swire Pacific stock overvalued right now?
Swire Pacific (SWRBF) has a current Accounts Receivable of $559 Mil. The stock's GF Value™ is $0.55, compared to a current price of $1.57 — trading 186.2% above its estimated fair value. The current Accounts Receivable is $559 Mil. Swire Pacific's overall GF Score™ is 65/100 with 6 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 Pacific (SWRBF), the current Accounts Receivable is $559 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 Pacific (SWRBF) Overvalued in 2026?
Based on GuruFocus' analysis, Swire Pacific stock appears to be overvalued.
The current stock price of $1.57 is trading 186.2% above its estimated GF Value™ of $0.55.
Key valuation signals for SWRBF:
Accounts Receivable: $559 Mil
GF Value™: $0.55 vs. price of $1.57 (186.2% above fair value)
No single metric tells the full story. See the SWRBF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Swire Pacific is a Hong Kong-based conglomerate with interests in property, aviation, beverage, trading, and industrials. The property division, an 82% stake in Swire Properties, contributes more than half of the group's operating profit. The beverage division is one of two Coca-Cola bottlers in mainland China and also a bottler in Hong Kong, Taiwan, Thailand, Laos, Vietnam, and Cambodia. The aviation division consists of Haeco, an aircraft engineering company, and a 45% stake in Cathay Pacific. John Swire & Sons, the parent company, holds a 64% stake in Swire Pacific but has 71% of the voting rights through a dual-class share structure.
65GF 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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