SWGAF (The Swatch Group AG) Change In Receivables: $-31 Mil (TTM As of Dec. 2025)


SWGAF The Swatch Group AG SWGAF
69 GF Score
Price $257.43
GF Value $168.80
Valuation Significantly Overvalued
! 10 Warning Signs
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What is The Swatch Group AG Change In Receivables?

The Swatch Group AG SWGAF 69 Change In Receivables is $-31 Mil as of Dec. 2025. GuruFocus rates SWGAF with a GF Score™ of 69/100 and a GF Value™ of $168.80 (Significantly Overvalued). The stock has 10 warning signs investors should review.

The Swatch Group AG's change in receivables for the quarter that ended in Dec. 2025 was $-4 Mil. It means The Swatch Group AG's Accounts Receivable increased by $4 Mil from Jun. 2025 to Dec. 2025 .

The Swatch Group AG's change in receivables for the fiscal year that ended in Dec. 2025 was $-31 Mil. It means The Swatch Group AG's Accounts Receivable increased by $31 Mil from Dec. 2024 to Dec. 2025 .

The Swatch Group AG's Accounts Receivable for the quarter that ended in Dec. 2025 was $745 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. The Swatch Group AG's Days Sales Outstanding for the six months ended in Dec. 2025 was 33.66.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. The Swatch Group AG's liquidation value for the six months ended in Dec. 2025 was $4,518 Mil.

The Swatch Group AG  (OTCPK:SWGAF) 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.

The Swatch Group 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
=745.388/4041.912*91
=33.66

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

The Swatch Group 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)
=1542.226-2160.873+0.75 * 745.388+0.5 * 9154.223
=4,518

* 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.

The Swatch Group AG Change In Receivables Related Terms

The Swatch Group AG Change In Receivables Historical Data

* Premium members only.

The historical data trend for The Swatch Group 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.

The Swatch Group AG Change In Receivables Chart

The Swatch Group 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 -20.63 35.42 -83.26 79.63 -31.37

The Swatch Group 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 45.10 11.19 68.42 -27.05 -3.77
SWGAF
69GF Score
The Swatch Group AG SWGAF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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The Swatch Group 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 $-31 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 $-31 Mil mean?
The Swatch Group AG (SWGAF) has a Change In Receivables of $-31 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for The Swatch Group AG and its competitors.
Is The Swatch Group AG's Change In Receivables too high?
The Swatch Group AG's current Change In Receivables is $-31 Mil. Overall, The Swatch Group AG has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does The Swatch Group AG's Change In Receivables compare to TPR and SIG?
The Swatch Group AG's Change In Receivables of $-31 Mil can be compared against companies in the Retail - Cyclical 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 a Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 The Swatch Group AG and its competitors. The Swatch Group AG's current Change In Receivables is $-31 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Swatch Group AG stock overvalued right now?
Based on GuruFocus' analysis, The Swatch Group AG (SWGAF) is currently considered Significantly Overvalued. The stock's GF Value™ is $168.80, compared to a current price of $257.43 — trading 52.5% above its estimated fair value. The current Change In Receivables is $-31 Mil. The Swatch Group AG's overall GF Score™ is 69/100 with 10 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 The Swatch Group AG (SWGAF), the current Change In Receivables is $-31 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 The Swatch Group AG (SWGAF) Overvalued in 2026?

Based on GuruFocus' analysis, The Swatch Group AG stock appears to be overvalued. The current stock price of $257.43 is trading 52.5% above its estimated GF Value™ of $168.80. GuruFocus considers The Swatch Group AG to be Significantly Overvalued.

Key valuation signals for SWGAF:

  • Change In Receivables: $-31 Mil
  • GF Value™: $168.80 vs. price of $257.43 (52.5% above fair value)
  • GF Score™: 69/100 with 10 warning signs

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

The Swatch Group AG Business Description

Address Seevorstadt 6, P.O Box 1232, Bienne, CHE, 2501
Swatch Group's biggest brands are Omega (number two or three in its category), Breguet, Tissot (the leader in midrange Swiss watches), and Swatch. The company employs over 32,000 people, half of them in Switzerland. We estimate Omega and Longines to be the group's most profitable brands.
69GF Score

Get the complete analysis for SWGAF

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

$257.43
Price
$168.80
GF Value