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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Chocoladefabriken Lindt & Spruengli AG's accounts receivables for the quarter that ended in Jun. 2026 was CHF521 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Chocoladefabriken Lindt & Spruengli AG's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 40.76.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Chocoladefabriken Lindt & Spruengli AG's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was CHF-972.63.
Chocoladefabriken Lindt & Spruengli 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.
Chocoladefabriken Lindt & Spruengli AG's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Chocoladefabriken Lindt & Spruengli AG's accounts receivable are only considered to be worth 75% of book value:
Chocoladefabriken Lindt & Spruengli AG's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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.
Chocoladefabriken Lindt & Spruengli AG Accounts Receivable Related Terms
Chocoladefabriken Lindt & Spruengli AG Accounts Receivable Historical Data
* 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.
Chocoladefabriken Lindt & Spruengli AG Accounts Receivable Chart
Chocoladefabriken Lindt & Spruengli AG Annual Data
What does a Accounts Receivable of CHF521 Mil mean?
Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) has a Accounts Receivable of CHF521 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Chocoladefabriken Lindt & Spruengli AG and its competitors.
Is Chocoladefabriken Lindt & Spruengli AG's Accounts Receivable too high?
Chocoladefabriken Lindt & Spruengli AG's current Accounts Receivable is CHF521 Mil. Overall, Chocoladefabriken Lindt & Spruengli AG has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chocoladefabriken Lindt & Spruengli AG's Accounts Receivable compare to MDLZ and HSY?
Chocoladefabriken Lindt & Spruengli AG's Accounts Receivable of CHF521 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Chocoladefabriken Lindt & Spruengli AG and its competitors. Chocoladefabriken Lindt & Spruengli AG's current Accounts Receivable is CHF521 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chocoladefabriken Lindt & Spruengli AG stock overvalued right now?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF12,181.04, compared to a current price of CHF9,345.00 — trading 23.3% below its estimated fair value. The current Accounts Receivable is CHF521 Mil. Chocoladefabriken Lindt & Spruengli AG's overall GF Score™ is 79/100 with 2 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP), the current Accounts Receivable is CHF521 Mil as of Jun. 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) Overvalued in 2026?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG stock appears to be undervalued.
The current stock price of CHF9,345.00 is trading 23.3% below its estimated GF Value™ of CHF12,181.04.
GuruFocus considers Chocoladefabriken Lindt & Spruengli AG to be Modestly Undervalued.
Key valuation signals for XSWX:LISP:
Accounts Receivable: CHF521 Mil
GF Value™: CHF12,181.04 vs. price of CHF9,345.00 (23.3% below fair value)
No single metric tells the full story. See the XSWX:LISP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Swiss-based Chocoladefabriken Lindt & Spruengli is a manufacturer of premium chocolate. Key brands include Lindt, Lindor, Ghirardelli, Russell Stover, Whitman's, and Caffarel. The company bought US-based Russell Stover, its largest-ever acquisition, in 2014. It derives the bulk of its sales from Europe (47% of its consolidated base) but also competes in North America (40%) and the rest of the world (13%). The company operates 11 manufacturing plants in Europe and the United States. Its distribution network includes more than 620 own stores.
79GF Score
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