VAT Group AG (XSWX:VACN) Accounts Receivable: CHF176 Mil (As of Jun. 2026)

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XSWX:VACN VAT Group AG XSWX:VACN
88 GF Score
Price CHF607.40
GF Value CHF423.66
Valuation Significantly Overvalued
! 7 Warning Signs
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What is VAT Group AG Accounts Receivable?

VAT Group AG XSWX:VACN +0.90% 88 Accounts Receivable is CHF176 Mil as of Jun. 2026. GuruFocus rates XSWX:VACN with a GF Score™ of 88/100 and a GF Value™ of CHF423.66 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. VAT Group AG's accounts receivables for the quarter that ended in Jun. 2026 was CHF176 Mil.

Accounts receivable can be measured by Days Sales Outstanding. VAT Group AG's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 62.61.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. VAT Group AG's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was CHF-9.98.


VAT Group 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.

VAT Group AG's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=175.611/511.891*91
=62.61

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

VAT Group AG's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(118.921+0.75 * 175.611+0.5 * 273.418-686.458
-0-0)/29.967
=-9.98

* 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.


VAT Group AG Accounts Receivable Related Terms


VAT Group AG Accounts Receivable Historical Data

* Premium members only.

The historical data trend for VAT 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.

VAT Group AG Accounts Receivable Chart

VAT Group 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 124.55 163.20 108.75 141.06 125.77

VAT Group AG Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 147.11 141.06 158.33 125.77 175.61
XSWX:VACN
88GF Score
VAT Group AG XSWX:VACN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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VAT Group 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 CHF176 Mil mean?
VAT Group AG (XSWX:VACN) has a Accounts Receivable of CHF176 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on VAT Group AG and its competitors.
Is VAT Group AG's Accounts Receivable too high?
VAT Group AG's current Accounts Receivable is CHF176 Mil. Overall, VAT Group AG has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does VAT Group AG's Accounts Receivable compare to GEV and ETN?
VAT Group AG's Accounts Receivable of CHF176 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Accounts Receivable depends on the Industrial Products 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 VAT Group AG and its competitors. VAT Group AG's current Accounts Receivable is CHF176 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is VAT Group AG stock overvalued right now?
Based on GuruFocus' analysis, VAT Group AG (XSWX:VACN) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF423.66, compared to a current price of CHF607.40 — trading 43.4% above its estimated fair value. The current Accounts Receivable is CHF176 Mil. VAT Group AG's overall GF Score™ is 88/100 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 VAT Group AG (XSWX:VACN), the current Accounts Receivable is CHF176 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 VAT Group AG (XSWX:VACN) Overvalued in 2026?

Based on GuruFocus' analysis, VAT Group AG stock appears to be overvalued. The current stock price of CHF607.40 is trading 43.4% above its estimated GF Value™ of CHF423.66. GuruFocus considers VAT Group AG to be Significantly Overvalued.

Key valuation signals for XSWX:VACN:

  • Accounts Receivable: CHF176 Mil
  • GF Value™: CHF423.66 vs. price of CHF607.40 (43.4% above fair value)
  • GF Score™: 88/100 with 7 warning signs

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


VAT Group AG Business Description

Address Rutistrasse 4, Haag, CHE, CH-9469
VAT Group AG is a developer and manufacturer of vacuum valves and related solutions used in vacuum environments required for the manufacturing of semiconductors, photovoltaic solar cells, digital displays, and other industrial and research applications. Its products are mission-critical components that enable high-precision processes in near-perfect vacuum environments. It operates through two segments: valves, which earn maximum revenue and focus on the design and manufacture of vacuum valves and related components, and service, which provides spare parts, repairs, upgrades, and support services for installed products. The company maintains a production footprint across multiple locations and serves customers internationally, earning a majority of its revenue from China.
88GF Score

Get the complete analysis for XSWX:VACN

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

CHF607.40
Price
CHF423.66
GF Value