DKSH Holding (XSWX:DKSH) Accounts Receivable: CHF1,830 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XSWX:DKSH DKSH Holding Ltd XSWX:DKSH
77 GF Score
Price CHF68.00
GF Value CHF61.26
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is DKSH Holding Accounts Receivable?

DKSH Holding XSWX:DKSH 77 Accounts Receivable is CHF1,830 Mil as of Jun. 2026. GuruFocus rates XSWX:DKSH with a GF Score™ of 77/100 and a GF Value™ of CHF61.26 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. DKSH Holding's accounts receivables for the quarter that ended in Jun. 2026 was CHF1,830 Mil.

Accounts receivable can be measured by Days Sales Outstanding. DKSH Holding's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 61.03.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. DKSH Holding's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was CHF-19.67.


DKSH Holding 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1829.5/5470.9*91
=61.03

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

DKSH Holding'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)
=(503.7+0.75 * 1829.5+0.5 * 1366.5-3777.5
-0-60.5)/65.035
=-19.67

* 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.


DKSH Holding Accounts Receivable Related Terms


DKSH Holding Accounts Receivable Historical Data

* Premium members only.

The historical data trend for DKSH Holding'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.

DKSH Holding Accounts Receivable Chart

DKSH Holding 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 2,260.70 2,268.70 2,043.70 2,211.20 2,148.40

DKSH Holding 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 1,860.90 2,211.20 1,778.60 2,148.40 1,829.50
XSWX:DKSH
77GF Score
DKSH Holding Ltd XSWX:DKSH
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

DKSH Holding 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 CHF1,830 Mil mean?
DKSH Holding (XSWX:DKSH) has a Accounts Receivable of CHF1,830 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on DKSH Holding and its competitors.
Is DKSH Holding's Accounts Receivable too high?
DKSH Holding's current Accounts Receivable is CHF1,830 Mil. Overall, DKSH Holding has a GF Score™ of 77/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does DKSH Holding's Accounts Receivable compare to VRSK and EFX?
DKSH Holding's Accounts Receivable of CHF1,830 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Accounts Receivable depends on the Business Services 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 DKSH Holding and its competitors. DKSH Holding's current Accounts Receivable is CHF1,830 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DKSH Holding stock overvalued right now?
Based on GuruFocus' analysis, DKSH Holding (XSWX:DKSH) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF61.26, compared to a current price of CHF68.00 — trading 11% above its estimated fair value. The current Accounts Receivable is CHF1,830 Mil. DKSH Holding's overall GF Score™ is 77/100 with 6 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 DKSH Holding (XSWX:DKSH), the current Accounts Receivable is CHF1,830 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 DKSH Holding (XSWX:DKSH) Overvalued in 2026?

Based on GuruFocus' analysis, DKSH Holding stock appears to be overvalued. The current stock price of CHF68.00 is trading 11% above its estimated GF Value™ of CHF61.26. GuruFocus considers DKSH Holding to be Modestly Overvalued.

Key valuation signals for XSWX:DKSH:

  • Accounts Receivable: CHF1,830 Mil
  • GF Value™: CHF61.26 vs. price of CHF68.00 (11% above fair value)
  • GF Score™: 77/100 with 6 warning signs

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


DKSH Holding Business Description

Address Wiesenstrasse 8, P.O. Box 888, Zurich, CHE, 8034
DKSH Holding Ltd offers market expansion services in Asia. The company provides a range of services, including sourcing, market insights, marketing and sales, eCommerce, distribution and logistics, and after-sales support. It offers expertise and on-the-ground logistical support. The company operates in five business segments: Consumer goods, Healthcare, Performance Materials, Technology and Other (non-Business Unit). The majority of the revenue is derived from the Healthcare segment, which offers pharmaceuticals, consumer health, and over-the-counter health products, as well as medical devices, and also offers services including product registration, marketing and sales, and capillary physical distribution.
77GF Score

Get the complete analysis for XSWX:DKSH

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

CHF68.00
Price
CHF61.26
GF Value