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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Bayer AG's accounts receivables for the quarter that ended in Mar. 2026 was CHF11,748 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Bayer AG's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 87.86.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Bayer AG's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was CHF-52.58.
Bayer AG 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.
Bayer AG's Days Sales Outstanding 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.
Bayer AG Accounts Receivable Related Terms
Bayer AG Accounts Receivable Historical Data
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The historical data trend for Bayer AG'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 CHF11,748 Mil mean?
Bayer AG (XSWX:BAYN) has a Accounts Receivable of CHF11,748 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Bayer AG and its competitors.
Is Bayer AG's Accounts Receivable too high?
Bayer AG's current Accounts Receivable is CHF11,748 Mil. Overall, Bayer AG has a GF Score™ of 45/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bayer AG's Accounts Receivable compare to LLY and JNJ?
Bayer AG's Accounts Receivable of CHF11,748 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers 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 Bayer AG and its competitors. Bayer AG's current Accounts Receivable is CHF11,748 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bayer AG stock overvalued right now?
Based on GuruFocus' analysis, Bayer AG (XSWX:BAYN) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF24.67, compared to a current price of CHF46.44 — trading 88.2% above its estimated fair value. The current Accounts Receivable is CHF11,748 Mil. Bayer AG's overall GF Score™ is 45/100 with 7 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 Bayer AG (XSWX:BAYN), the current Accounts Receivable is CHF11,748 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 Bayer AG (XSWX:BAYN) Overvalued in 2026?
Based on GuruFocus' analysis, Bayer AG stock appears to be overvalued.
The current stock price of CHF46.44 is trading 88.2% above its estimated GF Value™ of CHF24.67.
GuruFocus considers Bayer AG to be Significantly Overvalued.
Key valuation signals for XSWX:BAYN:
Accounts Receivable: CHF11,748 Mil
GF Value™: CHF24.67 vs. price of CHF46.44 (88.2% above fair value)
No single metric tells the full story. See the XSWX:BAYN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bayer is a German healthcare and agriculture conglomerate. Healthcare provides close to half of the company's sales and includes pharmaceutical drugs (about 38% of total sales in 2025) as well as vitamins and other consumer healthcare products (13% of total). The firm's crop science business (47% of total) sells seeds, pesticides, herbicides, and fungicides, which was expanded through its 2018 acquisition of Monsanto.
45GF Score
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