Givaudan (XSWX:GIVN) Accounts Receivable: CHF1,948 Mil (As of Jun. 2026)

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XSWX:GIVN Givaudan SA XSWX:GIVN
89 GF Score
Price CHF3,259.00
GF Value CHF3,703.56
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Givaudan Accounts Receivable?

Givaudan XSWX:GIVN +2.07% 89 Accounts Receivable is CHF1,948 Mil as of Jun. 2026. GuruFocus rates XSWX:GIVN with a GF Score™ of 89/100 and a GF Value™ of CHF3,703.56 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Givaudan's accounts receivables for the quarter that ended in Jun. 2026 was CHF1,948 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Givaudan's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 93.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Givaudan's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was CHF-554.92.


Givaudan 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1948/3799*91
=93.58

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

Givaudan'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)
=(316+0.75 * 1948+0.5 * 1635-7684
-0-33)/9.231
=-554.92

* 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.


Givaudan Accounts Receivable Related Terms


Givaudan Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Givaudan'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.

Givaudan Accounts Receivable Chart

Givaudan 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 1,464.00 1,512.00 1,452.00 1,680.00 1,617.00

Givaudan 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 1,799.00 1,680.00 1,719.00 1,617.00 1,948.00
XSWX:GIVN
89GF Score
Givaudan SA XSWX:GIVN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Givaudan 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 CHF1,948 Mil mean?
Givaudan (XSWX:GIVN) has a Accounts Receivable of CHF1,948 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Givaudan and its competitors.
Is Givaudan's Accounts Receivable too high?
Givaudan's current Accounts Receivable is CHF1,948 Mil. Overall, Givaudan has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Givaudan's Accounts Receivable compare to LIN and SHW?
Givaudan's Accounts Receivable of CHF1,948 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 Givaudan and its competitors. Givaudan's current Accounts Receivable is CHF1,948 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Givaudan stock overvalued right now?
Based on GuruFocus' analysis, Givaudan (XSWX:GIVN) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF3,703.56, compared to a current price of CHF3,259.00 — trading 12% below its estimated fair value. The current Accounts Receivable is CHF1,948 Mil. Givaudan's overall GF Score™ is 89/100 with 5 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 Givaudan (XSWX:GIVN), the current Accounts Receivable is CHF1,948 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 Givaudan (XSWX:GIVN) Overvalued in 2026?

Based on GuruFocus' analysis, Givaudan stock appears to be undervalued. The current stock price of CHF3,259.00 is trading 12% below its estimated GF Value™ of CHF3,703.56. GuruFocus considers Givaudan to be Modestly Undervalued.

Key valuation signals for XSWX:GIVN:

  • Accounts Receivable: CHF1,948 Mil
  • GF Value™: CHF3,703.56 vs. price of CHF3,259.00 (12% below fair value)
  • GF Score™: 89/100 with 5 warning signs

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


Givaudan Business Description

Address Chemin de la Parfumerie 5, Vernier, CHE, 1214
Spun off from Roche in 2000, Givaudan is one of the world's leading flavor and fragrance manufacturers, with a presence in more than 80 countries. It sources more than 11,000 different ingredients from over 100 countries. The company serves end consumer markets with fragrances for personal, home, and laundry care brands, including prestige perfumes. In flavors, customers are in beverages, savory, snacks, sweet goods, and dairy. Givaudan has more than 17,000 employees, and its perfumery team is the largest in the industry.
89GF Score

Get the complete analysis for XSWX:GIVN

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

CHF3,259.00
Price
CHF3,703.56
GF Value