Bossard Holding AG (XSWX:BOSN) Accounts Receivable: CHF184 Mil (As of Dec. 2025)

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XSWX:BOSN Bossard Holding AG XSWX:BOSN
84 GF Score
Price CHF222.00
GF Value CHF189.07
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Bossard Holding AG Accounts Receivable?

Bossard Holding AG XSWX:BOSN +9.36% 84 Accounts Receivable is CHF184 Mil as of Dec. 2025. GuruFocus rates XSWX:BOSN with a GF Score™ of 84/100 and a GF Value™ of CHF189.07 (Modestly Overvalued). The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Bossard Holding AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF184 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Bossard Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 64.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Bossard Holding AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-18.93.


Bossard Holding 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.

Bossard Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=184.268/521.075*91
=64.54

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

Bossard Holding AG's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(53.05+0.75 * 184.268+0.5 * 371.124-511.952
-0-10.727)/7.707
=-18.93

* 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.


Bossard Holding AG Accounts Receivable Related Terms


Bossard Holding AG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Bossard Holding 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.

Bossard Holding AG Accounts Receivable Chart

Bossard Holding AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 174.52 193.04 159.98 171.59 184.27

Bossard Holding AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 159.98 188.54 171.59 195.19 184.27
XSWX:BOSN
84GF Score
Bossard Holding AG XSWX:BOSN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Bossard Holding 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 CHF184 Mil mean?
Bossard Holding AG (XSWX:BOSN) has a Accounts Receivable of CHF184 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Bossard Holding AG and its competitors.
Is Bossard Holding AG's Accounts Receivable too high?
Bossard Holding AG's current Accounts Receivable is CHF184 Mil. Overall, Bossard Holding AG has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bossard Holding AG's Accounts Receivable compare to GWW and FAST?
Bossard Holding AG's Accounts Receivable of CHF184 Mil can be compared against companies in the Industrial Distribution 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 an Industrial Distribution company?
A good Accounts Receivable depends on the Industrial Distribution 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 Bossard Holding AG and its competitors. Bossard Holding AG's current Accounts Receivable is CHF184 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bossard Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Bossard Holding AG (XSWX:BOSN) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF189.07, compared to a current price of CHF222.00 — trading 17.4% above its estimated fair value. The current Accounts Receivable is CHF184 Mil. Bossard Holding AG's overall GF Score™ is 84/100 with 9 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 Bossard Holding AG (XSWX:BOSN), the current Accounts Receivable is CHF184 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 Bossard Holding AG (XSWX:BOSN) Overvalued in 2026?

Based on GuruFocus' analysis, Bossard Holding AG stock appears to be overvalued. The current stock price of CHF222.00 is trading 17.4% above its estimated GF Value™ of CHF189.07. GuruFocus considers Bossard Holding AG to be Modestly Overvalued.

Key valuation signals for XSWX:BOSN:

  • Accounts Receivable: CHF184 Mil
  • GF Value™: CHF189.07 vs. price of CHF222.00 (17.4% above fair value)
  • GF Score™: 84/100 with 9 warning signs

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


Bossard Holding AG Business Description

Other Exchanges BOSNz:UK0QS5:UK0B7:Germany
Address Steinhauserstrasse 70, Zug, CHE, 6300
Bossard Holding AG is an industrial products distributor. Its Product Solutions include Fastening technology catalog products, Customized items, Bossard ecosyn, and Brand products. Its business model consists of three core areas: (1) Product Solutions, (2) the offering of Smart Factory Logistics, and (3) Assembly Technology Expert solutions. Product Solutions include both a standard range of over 1 million orderable catalog items; Smart Factory Logistics supports customers in digitalizing procurement, delivery, and assembly processes; Assembly Technology Expert supports product designers and engineers in the areas of process improvement, product safety, and innovation. The group geographically operates in Europe, America, and Asia, and derives maximum revenue from Europe.
84GF Score

Get the complete analysis for XSWX:BOSN

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

CHF222.00
Price
CHF189.07
GF Value