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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. The Cigna Group's accounts receivables for the quarter that ended in Mar. 2026 was €23,015 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
The Cigna Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 35.55.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. The Cigna Group's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was €-262.89.
The Cigna Group 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.
The Cigna Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), The Cigna Group's accounts receivable are only considered to be worth 75% of book value:
The Cigna Group's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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.
The Cigna Group Accounts Receivable Related Terms
The Cigna Group Accounts Receivable Historical Data
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The historical data trend for The Cigna Group'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 €23,015 Mil mean?
The Cigna Group (WBO:CIGN) has a Accounts Receivable of €23,015 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on The Cigna Group and its competitors.
Is The Cigna Group's Accounts Receivable too high?
The Cigna Group's current Accounts Receivable is €23,015 Mil. Overall, The Cigna Group has a GF Score™ of 60/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does The Cigna Group's Accounts Receivable compare to ELV and HUM?
The Cigna Group's Accounts Receivable of €23,015 Mil can be compared against companies in the Healthcare Plans 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 Healthcare Plans company?
A good Accounts Receivable depends on the Healthcare Plans 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 The Cigna Group and its competitors. The Cigna Group's current Accounts Receivable is €23,015 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Cigna Group stock overvalued right now?
Based on GuruFocus' analysis, The Cigna Group (WBO:CIGN) is currently considered Significantly Undervalued. The stock's GF Value™ is €370.42, compared to a current price of €253.60 — trading 31.5% below its estimated fair value. The current Accounts Receivable is €23,015 Mil. The Cigna Group's overall GF Score™ is 60/100 with 4 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 The Cigna Group (WBO:CIGN), the current Accounts Receivable is €23,015 Mil as of Mar. 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 The Cigna Group (WBO:CIGN) Overvalued in 2026?
Based on GuruFocus' analysis, The Cigna Group stock appears to be undervalued.
The current stock price of €253.60 is trading 31.5% below its estimated GF Value™ of €370.42.
GuruFocus considers The Cigna Group to be Significantly Undervalued.
Key valuation signals for WBO:CIGN:
Accounts Receivable: €23,015 Mil
GF Value™: €370.42 vs. price of €253.60 (31.5% below fair value)
No single metric tells the full story. See the WBO:CIGN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cigna primarily provides pharmacy benefit management and health insurance services. Its PBM and specialty pharmacy services, which were greatly expanded by its 2018 merger with Express Scripts, are mostly sold to health insurance plans and employers. Its largest PBM contract is with the Department of Defense, and it recently won a multiyear deal with top-tier insurer Centene. In health insurance and other benefits, Cigna primarily serves employers through self-funding arrangements, and the company operates mostly in the US with 16 million US and 2 million international medical members covered as of December 2025.
60GF Score
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