Boston Scientific (XSWX:BSX) Accounts Receivable: CHF2,437 Mil (As of Jun. 2026)

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XSWX:BSX Boston Scientific Corp XSWX:BSX
77 GF Score
Price CHF38.44
GF Value CHF86.18
! 1 Warning Sign
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What is Boston Scientific Accounts Receivable?

Boston Scientific XSWX:BSX 77 Accounts Receivable is CHF2,437 Mil as of Jun. 2026. GuruFocus rates XSWX:BSX with a GF Score™ of 77/100 and a GF Value™ of CHF86.18. The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Boston Scientific's accounts receivables for the quarter that ended in Jun. 2026 was CHF2,437 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Boston Scientific's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 51.12.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Boston Scientific's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was CHF-8.75.


Boston Scientific 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.

Boston Scientific's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2437.066/4349.791*91
=51.12

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

Boston Scientific'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)
=(430.823+0.75 * 2437.066+0.5 * 2585.735-16021.169
-0-193.431)/1446.706
=-8.75

* 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.


Boston Scientific Accounts Receivable Related Terms


Boston Scientific Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Boston Scientific'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.

Boston Scientific Accounts Receivable Chart

Boston Scientific 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 1,637.54 1,835.25 1,926.77 2,280.71 2,331.73

Boston Scientific Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 2,289.16 2,251.37 2,331.73 2,383.16 2,437.07
XSWX:BSX
77GF Score
Boston Scientific Corp XSWX:BSX
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Boston Scientific 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 CHF2,437 Mil mean?
Boston Scientific (XSWX:BSX) has a Accounts Receivable of CHF2,437 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Boston Scientific and its competitors.
Is Boston Scientific's Accounts Receivable too high?
Boston Scientific's current Accounts Receivable is CHF2,437 Mil. Overall, Boston Scientific has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Boston Scientific's Accounts Receivable compare to EW and DXCM?
Boston Scientific's Accounts Receivable of CHF2,437 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 Boston Scientific and its competitors. Boston Scientific's current Accounts Receivable is CHF2,437 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boston Scientific stock overvalued right now?
Boston Scientific (XSWX:BSX) has a current Accounts Receivable of CHF2,437 Mil. The stock's GF Value™ is CHF86.18, compared to a current price of CHF38.44 — trading 55.4% below its estimated fair value. The current Accounts Receivable is CHF2,437 Mil. Boston Scientific's overall GF Score™ is 77/100 with 1 warning sign 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 Boston Scientific (XSWX:BSX), the current Accounts Receivable is CHF2,437 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 Boston Scientific (XSWX:BSX) Overvalued in 2026?

Based on GuruFocus' analysis, Boston Scientific stock appears to be undervalued. The current stock price of CHF38.44 is trading 55.4% below its estimated GF Value™ of CHF86.18.

Key valuation signals for XSWX:BSX:

  • Accounts Receivable: CHF2,437 Mil
  • GF Value™: CHF86.18 vs. price of CHF38.44 (55.4% below fair value)
  • GF Score™: 77/100 with 1 warning sign

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


Boston Scientific Business Description

Address 300 Boston Scientific Way, Marlborough, MA, USA, 01752-1234
Boston Scientific produces less invasive medical devices that are inserted into the human body through small openings or cuts. It manufactures products for use in angioplasty, blood clot filtration, kidney stone management, cardiac rhythm management, catheter-directed ultrasound imaging, upper gastrointestinal tract diagnostics, interventional oncology, neuromodulation for chronic pain, and treatment of incontinence. The firm markets its devices to healthcare professionals and institutions globally. Foreign sales account for roughly 36% of the firm's total sales.
77GF Score

Get the complete analysis for XSWX:BSX

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

CHF38.44
Price
CHF86.18
GF Value