Leonteq AG (XSWX:LEON) Accounts Receivable: CHF193.6 Mil (As of Dec. 2025)

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XSWX:LEON Leonteq AG XSWX:LEON
66 GF Score
Price CHF15.20
GF Value CHF25.22
Valuation Possible Value Trap
! 5 Warning Signs
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What is Leonteq AG Accounts Receivable?

Leonteq AG XSWX:LEON 66 Accounts Receivable is CHF193.6 Mil as of Dec. 2025. GuruFocus rates XSWX:LEON with a GF Score™ of 66/100 and a GF Value™ of CHF25.22 (Possible Value Trap). 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. Leonteq AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF193.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Leonteq AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 389.62.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Leonteq AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-360.97.


Leonteq 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.

Leonteq 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
=193.636/90.701*91
=389.62

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

Leonteq 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)
=(3820.485+0.75 * 193.636+0.5 * 220.125-10466.464
-0-0)/17.704
=-360.97

* 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.


Leonteq AG Accounts Receivable Related Terms


Leonteq AG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Leonteq 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.

Leonteq AG Accounts Receivable Chart

Leonteq 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 298.12 337.59 277.15 311.86 193.64

Leonteq 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 277.15 489.10 311.86 606.86 193.64
XSWX:LEON
66GF Score
Leonteq AG XSWX:LEON
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Leonteq 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 CHF193.6 Mil mean?
Leonteq AG (XSWX:LEON) has a Accounts Receivable of CHF193.6 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Leonteq AG and its competitors.
Is Leonteq AG's Accounts Receivable too high?
Leonteq AG's current Accounts Receivable is CHF193.6 Mil. Overall, Leonteq AG has a GF Score™ of 66/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Leonteq AG's Accounts Receivable compare to BLK and BX?
Leonteq AG's Accounts Receivable of CHF193.6 Mil can be compared against companies in the Asset Management 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 an Asset Management company?
A good Accounts Receivable depends on the Asset Management 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 Leonteq AG and its competitors. Leonteq AG's current Accounts Receivable is CHF193.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leonteq AG stock overvalued right now?
Based on GuruFocus' analysis, Leonteq AG (XSWX:LEON) is currently considered Possible Value Trap. The stock's GF Value™ is CHF25.22, compared to a current price of CHF15.20 — trading 39.7% below its estimated fair value. The current Accounts Receivable is CHF193.6 Mil. Leonteq AG's overall GF Score™ is 66/100 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 Leonteq AG (XSWX:LEON), the current Accounts Receivable is CHF193.6 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 Leonteq AG (XSWX:LEON) Overvalued in 2026?

Based on GuruFocus' analysis, Leonteq AG stock appears to be undervalued. The current stock price of CHF15.20 is trading 39.7% below its estimated GF Value™ of CHF25.22. GuruFocus considers Leonteq AG to be Possible Value Trap.

Key valuation signals for XSWX:LEON:

  • Accounts Receivable: CHF193.6 Mil
  • GF Value™: CHF25.22 vs. price of CHF15.20 (39.7% below fair value)
  • GF Score™: 66/100 with 5 warning signs

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


Leonteq AG Business Description

Other Exchanges LEONz:UK0QNE:UK
Address Europaallee 39, Zurich, CHE, 8004
Leonteq AG is a Swiss fintech company with a marketplace for structured investment solutions. Based on proprietary modern technology, the company offers derivative investment products and services. Leonteq acts as both a direct issuer of its products and as a partner to other financial institutions. Leonteq further enables life insurance companies and banks to produce capital-efficient, unit-linked pension products with guarantees. The company has a presence in its home market of Switzerland and other parts of Europe, as well as an established footprint in Asia and other regions.
66GF Score

Get the complete analysis for XSWX:LEON

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

CHF15.20
Price
CHF25.22
GF Value