Berner Kantonalbank AG (XSWX:BEKN) Accounts Receivable: CHF0.0 Mil (As of Jun. 2026)

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XSWX:BEKN Berner Kantonalbank AG XSWX:BEKN
43 GF Score
Price CHF400.50
GF Value CHF265.29
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Berner Kantonalbank AG Accounts Receivable?

Berner Kantonalbank AG XSWX:BEKN -1.11% 43 Accounts Receivable is CHF0.0 Mil as of Jun. 2026. GuruFocus rates XSWX:BEKN with a GF Score™ of 43/100 and a GF Value™ of CHF265.29 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Berner Kantonalbank AG's accounts receivables for the quarter that ended in Jun. 2026 was CHF0.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Berner Kantonalbank AG's Days Sales Outstanding for the quarter that ended in Jun. 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. Berner Kantonalbank AG's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was CHF-3,584.27.


Berner Kantonalbank 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.

Berner Kantonalbank AG's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/294.568*91
=0.00

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

Berner Kantonalbank AG's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(8388.453+0.75 * 0+0.5 * 0-41568.083
-0-0)/9.257
=-3,584.27

* 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.


Berner Kantonalbank AG Accounts Receivable Related Terms


Berner Kantonalbank AG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Berner Kantonalbank 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.

Berner Kantonalbank AG Accounts Receivable Chart

Berner Kantonalbank AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
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Berner Kantonalbank AG Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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
XSWX:BEKN
43GF Score
Berner Kantonalbank AG XSWX:BEKN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Berner Kantonalbank AG 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 CHF0.0 Mil mean?
Berner Kantonalbank AG (XSWX:BEKN) has a Accounts Receivable of CHF0.0 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Berner Kantonalbank AG and its competitors.
Is Berner Kantonalbank AG's Accounts Receivable too high?
Berner Kantonalbank AG's current Accounts Receivable is CHF0.0 Mil. Overall, Berner Kantonalbank AG has a GF Score™ of 43/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Berner Kantonalbank AG's Accounts Receivable compare to competitors?
Berner Kantonalbank AG's Accounts Receivable of CHF0.0 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 Berner Kantonalbank AG and its competitors. Berner Kantonalbank AG's current Accounts Receivable is CHF0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Berner Kantonalbank AG stock overvalued right now?
Based on GuruFocus' analysis, Berner Kantonalbank AG (XSWX:BEKN) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF265.29, compared to a current price of CHF400.50 — trading 51% above its estimated fair value. The current Accounts Receivable is CHF0.0 Mil. Berner Kantonalbank AG's overall GF Score™ is 43/100 with 8 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 Berner Kantonalbank AG (XSWX:BEKN), the current Accounts Receivable is CHF0.0 Mil as of Jun. 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 Berner Kantonalbank AG (XSWX:BEKN) Overvalued in 2026?

Based on GuruFocus' analysis, Berner Kantonalbank AG stock appears to be overvalued. The current stock price of CHF400.50 is trading 51% above its estimated GF Value™ of CHF265.29. GuruFocus considers Berner Kantonalbank AG to be Significantly Overvalued.

Key valuation signals for XSWX:BEKN:

  • Accounts Receivable: CHF0.0 Mil
  • GF Value™: CHF265.29 vs. price of CHF400.50 (51% above fair value)
  • GF Score™: 43/100 with 8 warning signs

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


Berner Kantonalbank AG Business Description

Other Exchanges BEKNz:UK0QM2:UKBEHV:Germany
Address Bundesplatz 8, Postfach, Bern, CHE, 3011
Berner Kantonalbank AG is a Swiss cantonal bank. It is engaged in the business activities in the Canton and the neighboring economic area. It manages the assets, grants loans to private individuals and companies. The bank offers solutions for paying, saving, investing, financing and provisioning. It focuses its activities on two core business areas namely business with private and corporate customers, in particular, SMEs, and asset management. The bank provides consultancies to SMEs and individuals, as an employer, as a training bank, and as a taxpayer.
43GF Score

Get the complete analysis for XSWX:BEKN

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

CHF400.50
Price
CHF265.29
GF Value