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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Elma Electronic AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF26.2 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Elma Electronic AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 57.09.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Elma Electronic AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-68.59.
Elma Electronic 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.
Elma Electronic AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Elma Electronic AG's accounts receivable are only considered to be worth 75% of book value:
Elma Electronic AG's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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.
Elma Electronic AG Accounts Receivable Related Terms
Elma Electronic AG Accounts Receivable Historical Data
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The historical data trend for Elma Electronic 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 CHF26.2 Mil mean?
Elma Electronic AG (XSWX:ELMN) has a Accounts Receivable of CHF26.2 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Elma Electronic AG and its competitors.
Is Elma Electronic AG's Accounts Receivable too high?
Elma Electronic AG's current Accounts Receivable is CHF26.2 Mil. Overall, Elma Electronic AG has a GF Score™ of 62/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elma Electronic AG's Accounts Receivable compare to DELL and ANET?
Elma Electronic AG's Accounts Receivable of CHF26.2 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Accounts Receivable depends on the Hardware 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 Elma Electronic AG and its competitors. Elma Electronic AG's current Accounts Receivable is CHF26.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elma Electronic AG stock overvalued right now?
Based on GuruFocus' analysis, Elma Electronic AG (XSWX:ELMN) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF1,133.07, compared to a current price of CHF1,310.00 — trading 15.6% above its estimated fair value. The current Accounts Receivable is CHF26.2 Mil. Elma Electronic AG's overall GF Score™ is 62/100 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 Elma Electronic AG (XSWX:ELMN), the current Accounts Receivable is CHF26.2 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 Elma Electronic AG (XSWX:ELMN) Overvalued in 2026?
Based on GuruFocus' analysis, Elma Electronic AG stock appears to be overvalued.
The current stock price of CHF1,310.00 is trading 15.6% above its estimated GF Value™ of CHF1,133.07.
GuruFocus considers Elma Electronic AG to be Modestly Overvalued.
Key valuation signals for XSWX:ELMN:
Accounts Receivable: CHF26.2 Mil
GF Value™: CHF1,133.07 vs. price of CHF1,310.00 (15.6% above fair value)
No single metric tells the full story. See the XSWX:ELMN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elma Electronic AG is a Switzerland-based company. It acts as a manufacturer of electronic packaging products for the embedded systems market from components, backplanes, storage boards and chassis platforms to fully integrated systems. The product line of the company includes embedded boards such as mass storage, ethernet and PCIe switches, architecture solutions, embedded computing systems, system accessories, and rack level services. It also offers engineering services, contract manufacturing, system integration, customization and other services.
62GF Score
Get the complete analysis for XSWX:ELMN
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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