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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Implenia AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF573 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Implenia AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 64.63.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Implenia AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-73.57.
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.
Implenia AG's Days Sales Outstanding 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.
Implenia AG Accounts Receivable Related Terms
Implenia AG Accounts Receivable Historical Data
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The historical data trend for Implenia 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 CHF573 Mil mean?
Implenia AG (XSWX:IMPN) has a Accounts Receivable of CHF573 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Implenia AG and its competitors.
Is Implenia AG's Accounts Receivable too high?
Implenia AG's current Accounts Receivable is CHF573 Mil. Overall, Implenia AG has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Implenia AG's Accounts Receivable compare to PWR and FIX?
Implenia AG's Accounts Receivable of CHF573 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 Implenia AG and its competitors. Implenia AG's current Accounts Receivable is CHF573 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Implenia AG stock overvalued right now?
Based on GuruFocus' analysis, Implenia AG (XSWX:IMPN) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF35.39, compared to a current price of CHF62.30 — trading 76% above its estimated fair value. The current Accounts Receivable is CHF573 Mil. Implenia AG's overall GF Score™ is 61/100 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 Implenia AG (XSWX:IMPN), the current Accounts Receivable is CHF573 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 Implenia AG (XSWX:IMPN) Overvalued in 2026?
Based on GuruFocus' analysis, Implenia AG stock appears to be overvalued.
The current stock price of CHF62.30 is trading 76% above its estimated GF Value™ of CHF35.39.
GuruFocus considers Implenia AG to be Significantly Overvalued.
Key valuation signals for XSWX:IMPN:
Accounts Receivable: CHF573 Mil
GF Value™: CHF35.39 vs. price of CHF62.30 (76% above fair value)
No single metric tells the full story. See the XSWX:IMPN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Implenia AG is a construction service company. The company operates through four business segments: Buildings, Civil engineering, and Service Solutions. The company's projects include complex new construction, modernization work on existing properties, tunnel construction, civil engineering, and others. The company generates majority of its revenue from Civil engineering segments, and more than half of its revenue is earned in Switzerland.
61GF Score
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