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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Roche Holding AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF12,391 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Roche Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 71.77.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Roche Holding AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-48.25.
Roche 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.
Roche Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Roche Holding AG's accounts receivable are only considered to be worth 75% of book value:
Roche Holding AG's Net-Net Working Capital Per Share 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.
Roche Holding AG Accounts Receivable Related Terms
Roche Holding AG Accounts Receivable Historical Data
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The historical data trend for Roche 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.
What does a Accounts Receivable of CHF12,391 Mil mean?
Roche Holding AG (XSWX:RO) has a Accounts Receivable of CHF12,391 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Roche Holding AG and its competitors.
Is Roche Holding AG's Accounts Receivable too high?
Roche Holding AG's current Accounts Receivable is CHF12,391 Mil. Overall, Roche Holding AG has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Roche Holding AG's Accounts Receivable compare to LLY and JNJ?
Roche Holding AG's Accounts Receivable of CHF12,391 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers 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 Roche Holding AG and its competitors. Roche Holding AG's current Accounts Receivable is CHF12,391 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roche Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Roche Holding AG (XSWX:RO) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF268.98, compared to a current price of CHF336.20 — trading 25% above its estimated fair value. The current Accounts Receivable is CHF12,391 Mil. Roche Holding AG's overall GF Score™ is 76/100 with 7 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 Roche Holding AG (XSWX:RO), the current Accounts Receivable is CHF12,391 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 Roche Holding AG (XSWX:RO) Overvalued in 2026?
Based on GuruFocus' analysis, Roche Holding AG stock appears to be overvalued.
The current stock price of CHF336.20 is trading 25% above its estimated GF Value™ of CHF268.98.
GuruFocus considers Roche Holding AG to be Modestly Overvalued.
Key valuation signals for XSWX:RO:
Accounts Receivable: CHF12,391 Mil
GF Value™: CHF268.98 vs. price of CHF336.20 (25% above fair value)
No single metric tells the full story. See the XSWX:RO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Roche is a Swiss biopharmaceutical and diagnostic company. The firm's bestselling pharmaceutical products include a variety of oncology therapies from acquired partner Genentech, and its diagnostics group was bolstered by the acquisition of Ventana in 2008. Oncology products account for 40% of pharmaceutical sales, and centralized and point-of-care diagnostics for two-thirds of diagnostic-related sales.
76GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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