Siegfried Holding AG (XSWX:SFZN) Accounts Receivable: CHF392 Mil (As of Dec. 2025)

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XSWX:SFZN Siegfried Holding AG XSWX:SFZN
85 GF Score
Price CHF78.20
GF Value CHF93.05
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Siegfried Holding AG Accounts Receivable?

Siegfried Holding AG XSWX:SFZN -0.38% 85 Accounts Receivable is CHF392 Mil as of Dec. 2025. GuruFocus rates XSWX:SFZN with a GF Score™ of 85/100 and a GF Value™ of CHF93.05 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Siegfried Holding AG's accounts receivables for the quarter that ended in Dec. 2025 was CHF392 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Siegfried Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 100.92.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Siegfried Holding AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-9.68.


Siegfried 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.

Siegfried Holding 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
=391.69/708.317*91
=100.92

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

Siegfried Holding 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)
=(103.795+0.75 * 391.69+0.5 * 407.551-1025.988
-0--0.569)/43.808
=-9.68

* 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.


Siegfried Holding AG Accounts Receivable Related Terms


Siegfried Holding AG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Siegfried 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.

Siegfried Holding AG Accounts Receivable Chart

Siegfried Holding 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 267.03 337.77 347.36 395.01 391.69

Siegfried Holding 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 347.36 308.52 395.01 306.83 391.69
XSWX:SFZN
85GF Score
Siegfried Holding AG XSWX:SFZN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Siegfried Holding 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 CHF392 Mil mean?
Siegfried Holding AG (XSWX:SFZN) has a Accounts Receivable of CHF392 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Siegfried Holding AG and its competitors.
Is Siegfried Holding AG's Accounts Receivable too high?
Siegfried Holding AG's current Accounts Receivable is CHF392 Mil. Overall, Siegfried Holding AG has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Siegfried Holding AG's Accounts Receivable compare to ZTS and UTHR?
Siegfried Holding AG's Accounts Receivable of CHF392 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 Siegfried Holding AG and its competitors. Siegfried Holding AG's current Accounts Receivable is CHF392 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Siegfried Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Siegfried Holding AG (XSWX:SFZN) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF93.05, compared to a current price of CHF78.20 — trading 16% below its estimated fair value. The current Accounts Receivable is CHF392 Mil. Siegfried Holding AG's overall GF Score™ is 85/100 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 Siegfried Holding AG (XSWX:SFZN), the current Accounts Receivable is CHF392 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 Siegfried Holding AG (XSWX:SFZN) Overvalued in 2026?

Based on GuruFocus' analysis, Siegfried Holding AG stock appears to be undervalued. The current stock price of CHF78.20 is trading 16% below its estimated GF Value™ of CHF93.05. GuruFocus considers Siegfried Holding AG to be Modestly Undervalued.

Key valuation signals for XSWX:SFZN:

  • Accounts Receivable: CHF392 Mil
  • GF Value™: CHF93.05 vs. price of CHF78.20 (16% below fair value)
  • GF Score™: 85/100 with 2 warning signs

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


Siegfried Holding AG Business Description

Address Untere Bruehlstrasse 4, Zofingen, CHE, CH-4800
Siegfried is a global contract development and manufacturing organization. It derives its revenue primarily from long-term supply agreements with biotechnology and pharmaceutical customers. Siegfried develops and manufactures active pharmaceutical ingredients, finished dosage forms (tablets, capsules, sterile vials, ampules, cartridges, and ointments), and viral vectors. The company provides these services throughout the entire drug lifecycle, including chemical and analytical development, pilot manufacturing, and commercial-scale manufacturing. Siegfried has a large global footprint with 13 production sites on three continents.
85GF Score

Get the complete analysis for XSWX:SFZN

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

CHF78.20
Price
CHF93.05
GF Value