Jungfraubahn Holding AG (XSWX:JFN) Accounts Receivable: CHF18.6 Mil (As of Dec. 2025)

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XSWX:JFN Jungfraubahn Holding AG XSWX:JFN
95 GF Score
Price CHF245.50
GF Value CHF231.32
Valuation Fairly Valued
! 1 Warning Sign
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What is Jungfraubahn Holding AG Accounts Receivable?

Jungfraubahn Holding AG XSWX:JFN -0.20% 95 Accounts Receivable is CHF18.6 Mil as of Dec. 2025. GuruFocus rates XSWX:JFN with a GF Score™ of 95/100 and a GF Value™ of CHF231.32 (Fairly Valued). The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Jungfraubahn Holding AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF18.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Jungfraubahn Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 24.60.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Jungfraubahn Holding AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-4.28.


Jungfraubahn 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.

Jungfraubahn Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=18.607/138.047*91
=24.60

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

Jungfraubahn Holding AG'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)
=(176.069+0.75 * 18.607+0.5 * 3.794-214.27
-0-2.603)/5.835
=-4.28

* 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.


Jungfraubahn Holding AG Accounts Receivable Related Terms


Jungfraubahn Holding AG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Jungfraubahn 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.

Jungfraubahn Holding AG Accounts Receivable Chart

Jungfraubahn Holding AG 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 9.25 22.78 19.51 16.78 18.61

Jungfraubahn Holding AG 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 19.51 20.89 16.78 23.34 18.61
XSWX:JFN
95GF Score
Jungfraubahn Holding AG XSWX:JFN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Jungfraubahn Holding AG 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 CHF18.6 Mil mean?
Jungfraubahn Holding AG (XSWX:JFN) has a Accounts Receivable of CHF18.6 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Jungfraubahn Holding AG and its competitors.
Is Jungfraubahn Holding AG's Accounts Receivable too high?
Jungfraubahn Holding AG's current Accounts Receivable is CHF18.6 Mil. Overall, Jungfraubahn Holding AG has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jungfraubahn Holding AG's Accounts Receivable compare to UNP and CSX?
Jungfraubahn Holding AG's Accounts Receivable of CHF18.6 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Jungfraubahn Holding AG and its competitors. Jungfraubahn Holding AG's current Accounts Receivable is CHF18.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jungfraubahn Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Jungfraubahn Holding AG (XSWX:JFN) is currently considered Fairly Valued. The stock's GF Value™ is CHF231.32, compared to a current price of CHF245.50 — trading 6.1% above its estimated fair value. The current Accounts Receivable is CHF18.6 Mil. Jungfraubahn Holding AG's overall GF Score™ is 95/100 with 1 warning sign 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 Jungfraubahn Holding AG (XSWX:JFN), the current Accounts Receivable is CHF18.6 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 Jungfraubahn Holding AG (XSWX:JFN) Overvalued in 2026?

Based on GuruFocus' analysis, Jungfraubahn Holding AG stock appears to be overvalued. The current stock price of CHF245.50 is trading 6.1% above its estimated GF Value™ of CHF231.32. GuruFocus considers Jungfraubahn Holding AG to be Fairly Valued.

Key valuation signals for XSWX:JFN:

  • Accounts Receivable: CHF18.6 Mil
  • GF Value™: CHF231.32 vs. price of CHF245.50 (6.1% above fair value)
  • GF Score™: 95/100 with 1 warning sign

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


Jungfraubahn Holding AG Business Description

Address Harderstrasse 14, Interlaken, CHE, CH-3800
Jungfraubahn Holding AG is a tourism company and the mountain railway company in Switzerland. It engaged in the operation of excursion railways and winter sports facilities. It also operates a railway service from Interlaken to Lauterbrunnen and Grindelwald. The company's segment includes Jungfraujoch-Top of Europe, Winter Sports and Experience Mountains, It generates maximum revenue from the Jungfraujoch-Top of Europe segment.
95GF Score

Get the complete analysis for XSWX:JFN

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

CHF245.50
Price
CHF231.32
GF Value