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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Explosifs et Produits Chimiques's accounts receivables for the quarter that ended in Dec. 2025 was €132.9 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Explosifs et Produits Chimiques's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 87.09.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Explosifs et Produits Chimiques's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-71.95.
Explosifs et Produits Chimiques 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.
Explosifs et Produits Chimiques'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), Explosifs et Produits Chimiques's accounts receivable are only considered to be worth 75% of book value:
Explosifs et Produits Chimiques'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.
Explosifs et Produits Chimiques Accounts Receivable Related Terms
Explosifs et Produits Chimiques Accounts Receivable Historical Data
* 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.
Explosifs et Produits Chimiques Accounts Receivable Chart
What does a Accounts Receivable of €132.9 Mil mean?
Explosifs et Produits Chimiques (XPAR:EXPL) has a Accounts Receivable of €132.9 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Explosifs et Produits Chimiques and its competitors.
Is Explosifs et Produits Chimiques' Accounts Receivable too high?
Explosifs et Produits Chimiques' current Accounts Receivable is €132.9 Mil. Overall, Explosifs et Produits Chimiques has a GF Score™ of 86/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Explosifs et Produits Chimiques' Accounts Receivable compare to LIN and SHW?
Explosifs et Produits Chimiques' Accounts Receivable of €132.9 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 Explosifs et Produits Chimiques and its competitors. Explosifs et Produits Chimiques's current Accounts Receivable is €132.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Explosifs et Produits Chimiques stock overvalued right now?
Based on GuruFocus' analysis, Explosifs et Produits Chimiques (XPAR:EXPL) is currently considered Significantly Overvalued. The stock's GF Value™ is €178.42, compared to a current price of €270.00 — trading 51.3% above its estimated fair value. The current Accounts Receivable is €132.9 Mil. Explosifs et Produits Chimiques' overall GF Score™ is 86/100 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 Explosifs et Produits Chimiques (XPAR:EXPL), the current Accounts Receivable is €132.9 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 Explosifs et Produits Chimiques (XPAR:EXPL) Overvalued in 2026?
Based on GuruFocus' analysis, Explosifs et Produits Chimiques stock appears to be overvalued.
The current stock price of €270.00 is trading 51.3% above its estimated GF Value™ of €178.42.
GuruFocus considers Explosifs et Produits Chimiques to be Significantly Overvalued.
Key valuation signals for XPAR:EXPL:
Accounts Receivable: €132.9 Mil
GF Value™: €178.42 vs. price of €270.00 (51.3% above fair value)
No single metric tells the full story. See the XPAR:EXPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Explosifs et Produits Chimiques is a France-based company engaged in the provision of products and services in the field of explosives. The company is involved in the activities of Explosives, Drilling and Blasting, Logistics, Demolition, Additives and Innovation.
86GF Score
Get the complete analysis for XPAR:EXPL
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XPAR:EXPL has been successfully added to your 
