Glarner Kantonalbank (XSWX:GLKBN) Accounts Receivable: CHF0.00 Mil (As of Dec. 2025)

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:GLKBN Glarner Kantonalbank XSWX:GLKBN
60 GF Score
Price CHF25.10
GF Value CHF22.04
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is Glarner Kantonalbank Accounts Receivable?

Glarner Kantonalbank XSWX:GLKBN -0.40% 60 Accounts Receivable is CHF0.00 Mil as of Dec. 2025. GuruFocus rates XSWX:GLKBN with a GF Score™ of 60/100 and a GF Value™ of CHF22.04 (Modestly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Glarner Kantonalbank's accounts receivables for the quarter that ended in Dec. 2025 was CHF0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Glarner Kantonalbank's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Glarner Kantonalbank's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-524.59.


Glarner Kantonalbank 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.

Glarner Kantonalbank's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/47.755*91
=0.00

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

Glarner Kantonalbank's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(1629.894+0.75 * 0+0.5 * 0-8711.889
-0-0)/13.500
=-524.59

* 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.


Glarner Kantonalbank Accounts Receivable Related Terms


Glarner Kantonalbank Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Glarner Kantonalbank'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.

Glarner Kantonalbank Accounts Receivable Chart

Glarner Kantonalbank 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 0.00 0.00 0.00 0.00 0.00

Glarner Kantonalbank Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.00 0.00 0.00 0.00 0.00
XSWX:GLKBN
60GF Score
Glarner Kantonalbank XSWX:GLKBN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Glarner Kantonalbank 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 CHF0.00 Mil mean?
Glarner Kantonalbank (XSWX:GLKBN) has a Accounts Receivable of CHF0.00 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Glarner Kantonalbank and its competitors.
Is Glarner Kantonalbank's Accounts Receivable too high?
Glarner Kantonalbank's current Accounts Receivable is CHF0.00 Mil. Overall, Glarner Kantonalbank has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Glarner Kantonalbank's Accounts Receivable compare to PNC and USB?
Glarner Kantonalbank's Accounts Receivable of CHF0.00 Mil can be compared against companies in the Banks 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 Banks company?
A good Accounts Receivable depends on the Banks 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 Glarner Kantonalbank and its competitors. Glarner Kantonalbank's current Accounts Receivable is CHF0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Glarner Kantonalbank stock overvalued right now?
Based on GuruFocus' analysis, Glarner Kantonalbank (XSWX:GLKBN) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF22.04, compared to a current price of CHF25.10 — trading 13.9% above its estimated fair value. The current Accounts Receivable is CHF0.00 Mil. Glarner Kantonalbank's overall GF Score™ is 60/100 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 Glarner Kantonalbank (XSWX:GLKBN), the current Accounts Receivable is CHF0.00 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 Glarner Kantonalbank (XSWX:GLKBN) Overvalued in 2026?

Based on GuruFocus' analysis, Glarner Kantonalbank stock appears to be overvalued. The current stock price of CHF25.10 is trading 13.9% above its estimated GF Value™ of CHF22.04. GuruFocus considers Glarner Kantonalbank to be Modestly Overvalued.

Key valuation signals for XSWX:GLKBN:

  • Accounts Receivable: CHF0.00 Mil
  • GF Value™: CHF22.04 vs. price of CHF25.10 (13.9% above fair value)
  • GF Score™: 60/100 with 7 warning signs

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


Glarner Kantonalbank Business Description

Other Exchanges GLKBNz:UK0QV3:UKGLR:Germany
Address Hauptstrasse 21, PO Box 365, Glarus, CHE, 8750
Glarner Kantonalbank provides banking and financial services. Its services includes e-banking, private, savings, and investment banking services. It focuses on the mortgage and savings business as well as the asset management and investment business. The Bank provides its services to customers in the Canton of Glarus and in the neighboring economic area.
60GF Score

Get the complete analysis for XSWX:GLKBN

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

CHF25.10
Price
CHF22.04
GF Value