HORNBACH Holding AG and Co KGaA (XSWX:HBH) Accounts Receivable: CHF60 Mil (As of May. 2026)

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XSWX:HBH HORNBACH Holding AG and Co KGaA XSWX:HBH
72 GF Score
Price CHF77.30
GF Value CHF75.82
! 3 Warning Signs
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What is HORNBACH Holding AG and Co KGaA Accounts Receivable?

HORNBACH Holding AG and Co KGaA XSWX:HBH 72 Accounts Receivable is CHF60 Mil as of May. 2026. GuruFocus rates XSWX:HBH with a GF Score™ of 72/100 and a GF Value™ of CHF75.82. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. HORNBACH Holding AG and Co KGaA's accounts receivables for the quarter that ended in May. 2026 was CHF60 Mil.

Accounts receivable can be measured by Days Sales Outstanding. HORNBACH Holding AG and Co KGaA's Days Sales Outstanding for the quarter that ended in May. 2026 was 2.99.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. HORNBACH Holding AG and Co KGaA's Net-Net Working Capital per share for the quarter that ended in May. 2026 was CHF-94.89.


HORNBACH Holding AG and Co KGaA 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.

HORNBACH Holding AG and Co KGaA's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=60.128/1832.57*91
=2.99

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

HORNBACH Holding AG and Co KGaA's Net-Net Working Capital Per Share for the quarter that ended in May. 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)
=(745.877+0.75 * 60.128+0.5 * 1164.209-2811.912
-0-79.347)/15.999
=-94.89

* 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.


HORNBACH Holding AG and Co KGaA Accounts Receivable Related Terms


HORNBACH Holding AG and Co KGaA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for HORNBACH Holding AG and Co KGaA'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.

HORNBACH Holding AG and Co KGaA Accounts Receivable Chart

HORNBACH Holding AG and Co KGaA Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 49.50 56.67 45.04 49.41 47.79

HORNBACH Holding AG and Co KGaA Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 60.07 55.91 58.16 47.79 60.13
XSWX:HBH
72GF Score
HORNBACH Holding AG and Co KGaA XSWX:HBH
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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HORNBACH Holding AG and Co KGaA 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 CHF60 Mil mean?
HORNBACH Holding AG and Co KGaA (XSWX:HBH) has a Accounts Receivable of CHF60 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on HORNBACH Holding AG and Co KGaA and its competitors.
Is HORNBACH Holding AG and Co KGaA's Accounts Receivable too high?
HORNBACH Holding AG and Co KGaA's current Accounts Receivable is CHF60 Mil. Overall, HORNBACH Holding AG and Co KGaA has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does HORNBACH Holding AG and Co KGaA's Accounts Receivable compare to HD and LOW?
HORNBACH Holding AG and Co KGaA's Accounts Receivable of CHF60 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 HORNBACH Holding AG and Co KGaA and its competitors. HORNBACH Holding AG and Co KGaA's current Accounts Receivable is CHF60 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is HORNBACH Holding AG and Co KGaA stock overvalued right now?
HORNBACH Holding AG and Co KGaA (XSWX:HBH) has a current Accounts Receivable of CHF60 Mil. The stock's GF Value™ is CHF75.82, compared to a current price of CHF77.30 — trading 2% above its estimated fair value. The current Accounts Receivable is CHF60 Mil. HORNBACH Holding AG and Co KGaA's overall GF Score™ is 72/100 with 3 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 HORNBACH Holding AG and Co KGaA (XSWX:HBH), the current Accounts Receivable is CHF60 Mil as of May. 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 HORNBACH Holding AG and Co KGaA (XSWX:HBH) Overvalued in 2026?

Based on GuruFocus' analysis, HORNBACH Holding AG and Co KGaA stock appears to be overvalued. The current stock price of CHF77.30 is trading 2% above its estimated GF Value™ of CHF75.82.

Key valuation signals for XSWX:HBH:

  • Accounts Receivable: CHF60 Mil
  • GF Value™: CHF75.82 vs. price of CHF77.30 (2% above fair value)
  • GF Score™: 72/100 with 3 warning signs

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


HORNBACH Holding AG and Co KGaA Business Description

Address Le Quartier Hornbach 19, Neustadt an der Weinstrasse, DEU, 67433
HORNBACH Holding AG and Co KGaA and its subsidiaries are involved in the business of Retail and Real estate segments. The company's operating segment include HORNBACH Baumarkt subgroup; HORNBACH Baustoff Union GmbH subgroup, and HORNBACH Immobilien AG subgroup. It generates maximum revenue from the HORNBACH Baumarkt subgroup segment. Geographically, it derives a majority of revenue from Germany. Products are structured in the following divisions: Hardware/Electrical, Paint/Wallpaper/Flooring, Construction Materials/Timber/Prefabricated Components, Sanitary/Tiles, and Garden. The company operates in Germany and other European countries.
72GF Score

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

CHF77.30
Price
CHF75.82
GF Value