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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sandoz Group AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF1,999 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Sandoz Group AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 77.68.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sandoz Group AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-14.01.
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.
Sandoz Group 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), Sandoz Group AG's accounts receivable are only considered to be worth 75% of book value:
Sandoz Group 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.
Sandoz Group AG Accounts Receivable Related Terms
Sandoz Group AG Accounts Receivable Historical Data
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The historical data trend for Sandoz Group 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 CHF1,999 Mil mean?
Sandoz Group AG (XSWX:SDZ) has a Accounts Receivable of CHF1,999 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sandoz Group AG and its competitors.
Is Sandoz Group AG's Accounts Receivable too high?
Sandoz Group AG's current Accounts Receivable is CHF1,999 Mil. Overall, Sandoz Group AG has a GF Score™ of 11/100, reflecting its overall financial health beyond just this single metric.
How does Sandoz Group AG's Accounts Receivable compare to ZTS and UTHR?
Sandoz Group AG's Accounts Receivable of CHF1,999 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 Sandoz Group AG and its competitors. Sandoz Group AG's current Accounts Receivable is CHF1,999 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sandoz Group AG stock overvalued right now?
Sandoz Group AG (XSWX:SDZ) has a current Accounts Receivable of CHF1,999 Mil. The current Accounts Receivable is CHF1,999 Mil. Sandoz Group AG's overall GF Score™ is 11/100 with 3 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 Sandoz Group AG (XSWX:SDZ), the current Accounts Receivable is CHF1,999 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.
Sandoz is one of the largest generic pharmaceutical manufacturers in the world, generating over $11 billion annually from off-patent drugs. Once part of Novartis, Sandoz spun off and went public in October 2023. Generics, including small molecules and complex injectables, make up roughly 75% of Sandoz's total sales, and the firm has a significant presence in Europe, the United States, and other key international markets. Sandoz generates its remaining sales from biosimilars and is among the leaders in the space. Sandoz launched Europe's first biosimilar, Omnitrope, in 2006, as well as the first US biosimilar, Zarxio, in 2015. It has over 10 launched biosimilars in a number of markets and over 20 assets in its pipeline.
11GF Score
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