Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Villars Holding's accounts receivables for the quarter that ended in Dec. 2025 was CHF3.30 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Villars Holding's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 17.42.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Villars Holding's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-191.09.
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.
Villars Holding'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), Villars Holding's accounts receivable are only considered to be worth 75% of book value:
Villars Holding'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.
Villars Holding Accounts Receivable Related Terms
Villars Holding Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Villars Holding'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 CHF3.30 Mil mean?
Villars Holding (XSWX:VILN) has a Accounts Receivable of CHF3.30 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Villars Holding and its competitors.
Is Villars Holding's Accounts Receivable too high?
Villars Holding's current Accounts Receivable is CHF3.30 Mil. Overall, Villars Holding has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Villars Holding's Accounts Receivable compare to KR and SFM?
Villars Holding's Accounts Receivable of CHF3.30 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Accounts Receivable depends on the Retail - Defensive 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 Villars Holding and its competitors. Villars Holding's current Accounts Receivable is CHF3.30 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Villars Holding stock overvalued right now?
Based on GuruFocus' analysis, Villars Holding (XSWX:VILN) is currently considered Fairly Valued. The stock's GF Value™ is CHF549.36, compared to a current price of CHF580.00 — trading 5.6% above its estimated fair value. The current Accounts Receivable is CHF3.30 Mil. Villars Holding's overall GF Score™ is 73/100 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 Villars Holding (XSWX:VILN), the current Accounts Receivable is CHF3.30 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 Villars Holding (XSWX:VILN) Overvalued in 2026?
Based on GuruFocus' analysis, Villars Holding stock appears to be overvalued.
The current stock price of CHF580.00 is trading 5.6% above its estimated GF Value™ of CHF549.36.
GuruFocus considers Villars Holding to be Fairly Valued.
Key valuation signals for XSWX:VILN:
Accounts Receivable: CHF3.30 Mil
GF Value™: CHF549.36 vs. price of CHF580.00 (5.6% above fair value)
No single metric tells the full story. See the XSWX:VILN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Villars Holding SA is a Swiss-based company, engaged in retail trade and food industry, and real estate. The company operates in three segments Retail business, Real estate and coffee bars. Through its subsidiaries it provides catering services which offers coffee and tea specialties, fresh fruit juice, alcoholic and non-alcoholic drinks, pancakes. Real estate activities involves acquiring land or buildings. Majority of the revenue derives from Retail business segment.
73GF Score
Get the complete analysis for XSWX:VILN
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XSWX:VILN has been successfully added to your 
