Lumentum Holdings (XSWX:LITE1) Accounts Receivable: CHF348 Mil (As of Mar. 2026)


XSWX:LITE1 Lumentum Holdings Inc XSWX:LITE1
61 GF Score
Price CHF604.50
GF Value CHF79.46
! 4 Warning Signs
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What is Lumentum Holdings Accounts Receivable?

Lumentum Holdings XSWX:LITE1 61 Accounts Receivable is CHF348 Mil as of Mar. 2026. GuruFocus rates XSWX:LITE1 with a GF Score™ of 61/100 and a GF Value™ of CHF79.46. The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lumentum Holdings's accounts receivables for the quarter that ended in Mar. 2026 was CHF348 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lumentum Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 49.85.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lumentum Holdings's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was CHF-2.58.

Lumentum Holdings 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.

Lumentum Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=347.672/636.453*91
=49.85

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

Lumentum Holdings's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(2497.552+0.75 * 347.672+0.5 * 498.203-3192.108
-0-0)/71.700
=-2.58

* 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.

Lumentum Holdings Accounts Receivable Related Terms

Lumentum Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Lumentum Holdings'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.

Lumentum Holdings Accounts Receivable Chart

Lumentum Holdings Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 193.18 254.19 221.59 174.02 203.30

Lumentum Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 225.94 203.30 244.40 300.27 347.67
XSWX:LITE1
61GF Score
Lumentum Holdings Inc XSWX:LITE1
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lumentum Holdings 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 CHF348 Mil mean?
Lumentum Holdings (XSWX:LITE1) has a Accounts Receivable of CHF348 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Lumentum Holdings and its competitors.
Is Lumentum Holdings' Accounts Receivable too high?
Lumentum Holdings' current Accounts Receivable is CHF348 Mil. Overall, Lumentum Holdings has a GF Score™ of 61/100, reflecting its overall financial health beyond just this single metric.
How does Lumentum Holdings' Accounts Receivable compare to ?
Lumentum Holdings' Accounts Receivable of CHF348 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Accounts Receivable depends on the Hardware 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 Lumentum Holdings and its competitors. Lumentum Holdings's current Accounts Receivable is CHF348 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lumentum Holdings stock overvalued right now?
Lumentum Holdings (XSWX:LITE1) has a current Accounts Receivable of CHF348 Mil. The stock's GF Value™ is CHF79.46, compared to a current price of CHF604.50 — trading 660.8% above its estimated fair value. The current Accounts Receivable is CHF348 Mil. Lumentum Holdings' overall GF Score™ is 61/100 with 4 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 Lumentum Holdings (XSWX:LITE1), the current Accounts Receivable is CHF348 Mil as of Mar. 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 Lumentum Holdings (XSWX:LITE1) Overvalued in 2026?

Based on GuruFocus' analysis, Lumentum Holdings stock appears to be overvalued. The current stock price of CHF604.50 is trading 660.8% above its estimated GF Value™ of CHF79.46.

Key valuation signals for XSWX:LITE1:

  • Accounts Receivable: CHF348 Mil
  • GF Value™: CHF79.46 vs. price of CHF604.50 (660.8% above fair value)
  • GF Score™: 61/100 with 4 warning signs

No single metric tells the full story. See the XSWX:LITE1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Lumentum Holdings Business Description

Comparable Companies
Address 1001 Ridder Park Drive, San Jose, CA, USA, 95131
Lumentum Holdings Inc is a California-based technology firm. The company provides two types of optical and photonic products: optical components that are used in telecommunications networking equipment, and commercial lasers for manufacturing, inspection, and life-science lab uses. Its segments are Optical Communications and Commercial Lasers. The firm is also expanding into new optical applications, such as 3-D sensing laser diode for consumer electronics. It generates maximum revenue from the OpComms segment. The OpComms segment products include a wide range of components, modules, and subsystems to support customers including carrier networks for access (local), metro (intracity), long-haul, and submarine (undersea) applications.
61GF Score

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

CHF604.50
Price
CHF79.46
GF Value