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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Ems-Chemie Holding AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF272 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Ems-Chemie Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 53.34.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Ems-Chemie Holding AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF30.28.
Ems-Chemie 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.
Ems-Chemie Holding 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), Ems-Chemie Holding AG's accounts receivable are only considered to be worth 75% of book value:
Ems-Chemie Holding 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.
Ems-Chemie Holding AG Accounts Receivable Related Terms
Ems-Chemie Holding AG Accounts Receivable Historical Data
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The historical data trend for Ems-Chemie 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.
What does a Accounts Receivable of CHF272 Mil mean?
Ems-Chemie Holding AG (XSWX:EMSN) has a Accounts Receivable of CHF272 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Ems-Chemie Holding AG and its competitors.
Is Ems-Chemie Holding AG's Accounts Receivable too high?
Ems-Chemie Holding AG's current Accounts Receivable is CHF272 Mil. Overall, Ems-Chemie Holding AG has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ems-Chemie Holding AG's Accounts Receivable compare to LIN and SHW?
Ems-Chemie Holding AG's Accounts Receivable of CHF272 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Ems-Chemie Holding AG and its competitors. Ems-Chemie Holding AG's current Accounts Receivable is CHF272 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ems-Chemie Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Ems-Chemie Holding AG (XSWX:EMSN) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF580.41, compared to a current price of CHF800.00 — trading 37.8% above its estimated fair value. The current Accounts Receivable is CHF272 Mil. Ems-Chemie Holding AG's overall GF Score™ is 76/100 with 7 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 Ems-Chemie Holding AG (XSWX:EMSN), the current Accounts Receivable is CHF272 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 Ems-Chemie Holding AG (XSWX:EMSN) Overvalued in 2026?
Based on GuruFocus' analysis, Ems-Chemie Holding AG stock appears to be overvalued.
The current stock price of CHF800.00 is trading 37.8% above its estimated GF Value™ of CHF580.41.
GuruFocus considers Ems-Chemie Holding AG to be Significantly Overvalued.
Key valuation signals for XSWX:EMSN:
Accounts Receivable: CHF272 Mil
GF Value™: CHF580.41 vs. price of CHF800.00 (37.8% above fair value)
No single metric tells the full story. See the XSWX:EMSN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ems-Chemie Holding AG is a holding company that, through its subsidiaries, manufactures and sells a variety of chemical-based products. The firm organizes itself into two segments based on product type: High-Performance Polymers and Specialty Chemicals. The High-Performance Polymers segment, which generates the majority of revenue, sells plastic products to the automotive, electrical, and electronics industries. The Specialty Chemicals segment sells fibres, bonding agents for tires, and fusible bonding yarns for textiles and powder coating products. Geographically, the majority of its revenue comes from Europe and the rest from Asia, the Americas, and other regions.
76GF Score
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