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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Air Liquide's accounts receivables for the quarter that ended in Jun. 2026 was €4,628 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Air Liquide's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 61.09.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Air Liquide's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-36.36.
Air Liquide 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.
Air Liquide'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.
Air Liquide Accounts Receivable Related Terms
Air Liquide Accounts Receivable Historical Data
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The historical data trend for Air Liquide'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 €4,628 Mil mean?
Air Liquide (WBO:AI) has a Accounts Receivable of €4,628 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Air Liquide and its competitors.
Is Air Liquide's Accounts Receivable too high?
Air Liquide's current Accounts Receivable is €4,628 Mil. Overall, Air Liquide has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Air Liquide's Accounts Receivable compare to LIN and SHW?
Air Liquide's Accounts Receivable of €4,628 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Air Liquide and its competitors. Air Liquide's current Accounts Receivable is €4,628 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Air Liquide stock overvalued right now?
Based on GuruFocus' analysis, Air Liquide (WBO:AI) is currently considered Modestly Overvalued. The stock's GF Value™ is €152.16, compared to a current price of €170.82 — trading 12.3% above its estimated fair value. The current Accounts Receivable is €4,628 Mil. Air Liquide's overall GF Score™ is 81/100 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 Air Liquide (WBO:AI), the current Accounts Receivable is €4,628 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 Air Liquide (WBO:AI) Overvalued in 2026?
Based on GuruFocus' analysis, Air Liquide stock appears to be overvalued.
The current stock price of €170.82 is trading 12.3% above its estimated GF Value™ of €152.16.
GuruFocus considers Air Liquide to be Modestly Overvalued.
Key valuation signals for WBO:AI:
Accounts Receivable: €4,628 Mil
GF Value™: €152.16 vs. price of €170.82 (12.3% above fair value)
No single metric tells the full story. See the WBO:AI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Founded in 1902, Air Liquide is one of the leading industrial gas companies in the world, serving over 3.8 million customers in 78 countries. The company generated approximately EUR 27.9 billion of revenue in 2025, serving a wide range of industries, including chemicals, energy, healthcare, food and beverage, and electronics. Air Liquide employs approximately 65,000 people.
81GF Score
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