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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Abbott Laboratories's accounts receivables for the quarter that ended in Mar. 2026 was CHF6,464 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Abbott Laboratories's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 67.11.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Abbott Laboratories's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was CHF-18.72.
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.
Abbott Laboratories'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), Abbott Laboratories's accounts receivable are only considered to be worth 75% of book value:
Abbott Laboratories'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.
Abbott Laboratories Accounts Receivable Related Terms
Abbott Laboratories Accounts Receivable Historical Data
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The historical data trend for Abbott Laboratories'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 CHF6,464 Mil mean?
Abbott Laboratories (XSWX:ABT) has a Accounts Receivable of CHF6,464 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Abbott Laboratories and its competitors.
Is Abbott Laboratories' Accounts Receivable too high?
Abbott Laboratories' current Accounts Receivable is CHF6,464 Mil. Overall, Abbott Laboratories has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does Abbott Laboratories' Accounts Receivable compare to SYK and MDT?
Abbott Laboratories' Accounts Receivable of CHF6,464 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Accounts Receivable depends on the Medical Devices & Instruments 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 Abbott Laboratories and its competitors. Abbott Laboratories's current Accounts Receivable is CHF6,464 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abbott Laboratories stock overvalued right now?
Abbott Laboratories (XSWX:ABT) has a current Accounts Receivable of CHF6,464 Mil. The stock's GF Value™ is CHF107.34, compared to a current price of CHF84.50 — trading 21.3% below its estimated fair value. The current Accounts Receivable is CHF6,464 Mil. Abbott Laboratories' overall GF Score™ is 80/100. 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 Abbott Laboratories (XSWX:ABT), the current Accounts Receivable is CHF6,464 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 Abbott Laboratories (XSWX:ABT) Overvalued in 2026?
Based on GuruFocus' analysis, Abbott Laboratories stock appears to be undervalued.
The current stock price of CHF84.50 is trading 21.3% below its estimated GF Value™ of CHF107.34.
Key valuation signals for XSWX:ABT:
Accounts Receivable: CHF6,464 Mil
GF Value™: CHF107.34 vs. price of CHF84.50 (21.3% below fair value)
No single metric tells the full story. See the XSWX:ABT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Abbott manufactures and markets cardiovascular and diabetes devices, adult and pediatric nutritional products, diagnostic equipment and testing kits, and branded generic drugs. Products include pacemakers, implantable cardioverter defibrillators, neuromodulation devices, coronary stents, catheters, infant formula, nutritional liquids for adults, continuous glucose monitors, and immunoassays and point-of-care diagnostic equipment. Abbott derives roughly 60% of sales outside the United States.
80GF Score
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