SSREF (Swiss Re AG) Change In Receivables: $-290 Mil (TTM As of Dec. 2025)


SSREF Swiss Re AG SSREF
67 GF Score
Price $156.42
GF Value $130.89
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Swiss Re AG Change In Receivables?

Swiss Re AG SSREF -1.01% 67 Change In Receivables is $-290 Mil as of Dec. 2025. GuruFocus rates SSREF with a GF Score™ of 67/100 and a GF Value™ of $130.89 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Swiss Re AG's change in receivables for the quarter that ended in Dec. 2025 was $140 Mil. It means Swiss Re AG's Accounts Receivable declined by $140 Mil from Jun. 2025 to Dec. 2025 .

Swiss Re AG's change in receivables for the fiscal year that ended in Dec. 2025 was $-290 Mil. It means Swiss Re AG's Accounts Receivable increased by $290 Mil from Dec. 2024 to Dec. 2025 .

Swiss Re AG's Accounts Receivable for the quarter that ended in Dec. 2025 was $0 Mil.

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 Receivable are being managed. Swiss Re AG's Days Sales Outstanding for the six months ended in Dec. 2025 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Swiss Re AG's liquidation value for the six months ended in Dec. 2025 was $-16,346 Mil.

Swiss Re AG  (OTCPK:SSREF) Change In Receivables 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 Receivable are being managed.

Swiss Re 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
=0/24323*91
=0.00

2. In Ben Graham's calculation of liquidation value, Swiss Re AG's accounts receivable are only considered to be worth 75% of book value:

Swiss Re AG's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=91922-108268+0.75 * 0+0.5 * 0
=-16,346

* 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.

Swiss Re AG Change In Receivables Related Terms

Swiss Re AG Change In Receivables Historical Data

* Premium members only.

The historical data trend for Swiss Re AG's Change In Receivables 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.

Swiss Re AG Change In Receivables Chart

Swiss Re AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -474.00 -143.00 691.00 485.00 -290.00

Swiss Re AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables 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 410.00 427.00 58.00 -430.00 140.00
SSREF
67GF Score
Swiss Re AG SSREF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Swiss Re AG Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-290 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $-290 Mil mean?
Swiss Re AG (SSREF) has a Change In Receivables of $-290 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Swiss Re AG and its competitors.
Is Swiss Re AG's Change In Receivables too high?
Swiss Re AG's current Change In Receivables is $-290 Mil. Overall, Swiss Re AG has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Swiss Re AG's Change In Receivables compare to RGA and EG?
Swiss Re AG's Change In Receivables of $-290 Mil can be compared against companies in the Insurance industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for an Insurance company?
A good Change In Receivables depends on the Insurance industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Swiss Re AG and its competitors. Swiss Re AG's current Change In Receivables is $-290 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Swiss Re AG stock overvalued right now?
Based on GuruFocus' analysis, Swiss Re AG (SSREF) is currently considered Modestly Overvalued. The stock's GF Value™ is $130.89, compared to a current price of $156.42 — trading 19.5% above its estimated fair value. The current Change In Receivables is $-290 Mil. Swiss Re AG's overall GF Score™ is 67/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Swiss Re AG (SSREF), the current Change In Receivables is $-290 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 Swiss Re AG (SSREF) Overvalued in 2026?

Based on GuruFocus' analysis, Swiss Re AG stock appears to be overvalued. The current stock price of $156.42 is trading 19.5% above its estimated GF Value™ of $130.89. GuruFocus considers Swiss Re AG to be Modestly Overvalued.

Key valuation signals for SSREF:

  • Change In Receivables: $-290 Mil
  • GF Value™: $130.89 vs. price of $156.42 (19.5% above fair value)
  • GF Score™: 67/100 with 2 warning signs

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

Swiss Re AG Business Description

Address Mythenquai 50/60, Zurich, CHE, 8022
Swiss Re is a reinsurer that has three core divisions: P&C reinsurance, life and health reinsurance, and corporate solutions. Swiss Re was founded in 1863 when the general manager of Helvetia sought to stem the flow of reinsurance premiums outside Switzerland. Moritz Grossmann argued he could cut the premiums paid to foreign firms, still make a profit, and pay mid-single-digit dividends. Swiss Re is now the second-largest reinsurer in the world by market capitalization, with 80 offices around the world and approximately 15,000 employees. While the business did lose its way in the early part of the millennium, led by an investment banker who heavily invested in securitizations, Swiss Re has recently focused on establishing quality within its three core divisions.
67GF Score

Get the complete analysis for SSREF

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

$156.42
Price
$130.89
GF Value