Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL) Accounts Receivable: NPR0 Mil (As of Jul. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XNEP:SWBBL Swabalamban Laghubitta Bittiya Sanstha Ltd XNEP:SWBBL
87 GF Score
Price NPR709.50
GF Value NPR776.10
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Swabalamban Laghubitta Bittiyanstha Accounts Receivable?

Swabalamban Laghubitta Bittiyanstha XNEP:SWBBL +0.77% 87 Accounts Receivable is NPR0 Mil as of Jul. 2026. GuruFocus rates XNEP:SWBBL with a GF Score™ of 87/100 and a GF Value™ of NPR776.10 (Fairly Valued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Swabalamban Laghubitta Bittiyanstha's accounts receivables for the quarter that ended in Jul. 2026 was NPR0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Swabalamban Laghubitta Bittiyanstha's Days Sales Outstanding for the quarter that ended in Jul. 2026 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Swabalamban Laghubitta Bittiyanstha's Net-Net Working Capital per share for the quarter that ended in Jul. 2026 was NPR-1,295.12.


Swabalamban Laghubitta Bittiyanstha 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.

Swabalamban Laghubitta Bittiyanstha's Days Sales Outstanding for the quarter that ended in Jul. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/747.174*91
=0.00

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Swabalamban Laghubitta Bittiyanstha's accounts receivable are only considered to be worth 75% of book value:

Swabalamban Laghubitta Bittiyanstha's Net-Net Working Capital Per Share for the quarter that ended in Jul. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(1192.256+0.75 * 0+0.5 * 0-23859.359
-0-0)/17.502
=-1,295.12

* 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.


Swabalamban Laghubitta Bittiyanstha Accounts Receivable Related Terms


Swabalamban Laghubitta Bittiyanstha Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Swabalamban Laghubitta Bittiyanstha'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.

Swabalamban Laghubitta Bittiyanstha Accounts Receivable Chart

Swabalamban Laghubitta Bittiyanstha Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25 Jul26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Swabalamban Laghubitta Bittiyanstha Quarterly Data
Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26 Jul26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
XNEP:SWBBL
87GF Score
Swabalamban Laghubitta Bittiya Sanstha Ltd XNEP:SWBBL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Swabalamban Laghubitta Bittiyanstha Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of NPR0 Mil mean?
Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL) has a Accounts Receivable of NPR0 Mil as of Jul. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Swabalamban Laghubitta Bittiyanstha and its competitors.
Is Swabalamban Laghubitta Bittiyanstha's Accounts Receivable too high?
Swabalamban Laghubitta Bittiyanstha's current Accounts Receivable is NPR0 Mil. Overall, Swabalamban Laghubitta Bittiyanstha has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Swabalamban Laghubitta Bittiyanstha's Accounts Receivable compare to competitors?
Swabalamban Laghubitta Bittiyanstha's Accounts Receivable of NPR0 Mil can be compared against companies in the Banks 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 Banks company?
A good Accounts Receivable depends on the Banks 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 Swabalamban Laghubitta Bittiyanstha and its competitors. Swabalamban Laghubitta Bittiyanstha's current Accounts Receivable is NPR0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Swabalamban Laghubitta Bittiyanstha stock overvalued right now?
Based on GuruFocus' analysis, Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL) is currently considered Fairly Valued. The stock's GF Value™ is NPR776.10, compared to a current price of NPR709.50 — trading 8.6% below its estimated fair value. The current Accounts Receivable is NPR0 Mil. Swabalamban Laghubitta Bittiyanstha's overall GF Score™ is 87/100 with 3 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 Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL), the current Accounts Receivable is NPR0 Mil as of Jul. 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 Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL) Overvalued in 2026?

Based on GuruFocus' analysis, Swabalamban Laghubitta Bittiyanstha stock appears to be undervalued. The current stock price of NPR709.50 is trading 8.6% below its estimated GF Value™ of NPR776.10. GuruFocus considers Swabalamban Laghubitta Bittiyanstha to be Fairly Valued.

Key valuation signals for XNEP:SWBBL:

  • Accounts Receivable: NPR0 Mil
  • GF Value™: NPR776.10 vs. price of NPR709.50 (8.6% below fair value)
  • GF Score™: 87/100 with 3 warning signs

No single metric tells the full story. See the XNEP:SWBBL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Swabalamban Laghubitta Bittiyanstha Business Description

Address KamalPokhari street, Kathmandu, NPL, 44600
Swabalamban Laghubitta Bittiya Sanstha Ltd is a microfinance development bank in Nepal that provides sustainable financial services, prominently microcredit and savings products. The company's offerings include loans, savings, Insurance Services, Interest Rates, and Credit Plus Activities. The primary objective of the company is to provide the disadvantaged section of the rural poor with easy access to credit. The company has identified seven segments: Koshi Province, Madesh Province, Bagmati Province, Gandaki Province, Lumbini Province, Karnali Province and Sudurpaschim Province. The majority of interest revenue is derived from the Madesh Province.
87GF Score

Get the complete analysis for XNEP:SWBBL

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NPR709.50
Price
NPR776.10
GF Value