ams-OSRAM AG (XSWX:AMS) Change In Receivables: CHF-37 Mil (TTM As of Mar. 2026)

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XSWX:AMS ams-OSRAM AG XSWX:AMS
44 GF Score
Price CHF19.30
GF Value CHF7.94
Valuation Significantly Overvalued
! 6 Warning Signs
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What is ams-OSRAM AG Change In Receivables?

ams-OSRAM AG XSWX:AMS +2.22% 44 Change In Receivables is CHF-37 Mil as of Mar. 2026. GuruFocus rates XSWX:AMS with a GF Score™ of 44/100 and a GF Value™ of CHF7.94 (Significantly Overvalued). The stock has 6 warning signs investors should review.

ams-OSRAM AG's change in receivables for the quarter that ended in Mar. 2026 was CHF34 Mil. It means ams-OSRAM AG's Accounts Receivable declined by CHF34 Mil from Dec. 2025 to Mar. 2026 .

ams-OSRAM AG's change in receivables for the fiscal year that ended in Dec. 2025 was CHF49 Mil. It means ams-OSRAM AG's Accounts Receivable declined by CHF49 Mil from Dec. 2024 to Dec. 2025 .

ams-OSRAM AG's Accounts Receivable for the quarter that ended in Mar. 2026 was CHF348 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. ams-OSRAM AG's Days Sales Outstanding for the three months ended in Mar. 2026 was 43.79.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. ams-OSRAM AG's liquidation value for the three months ended in Mar. 2026 was CHF-3,296 Mil.

ams-OSRAM AG  (XSWX:AMS) 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.

ams-OSRAM AG's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=347.686/724.498*91
=43.79

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

ams-OSRAM AG's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1273.333-5186.168+0.75 * 347.686+0.5 * 711.756
=-3,296

* 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.

ams-OSRAM AG Change In Receivables Related Terms

ams-OSRAM AG Change In Receivables Historical Data

* Premium members only.

The historical data trend for ams-OSRAM 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.

ams-OSRAM AG Change In Receivables Chart

ams-OSRAM 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 -39.55 116.45 22.63 -6.54 49.46

ams-OSRAM AG Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 124.18 31.89 -79.42 -23.33 33.68
XSWX:AMS
44GF Score
ams-OSRAM AG XSWX:AMS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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ams-OSRAM 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was CHF-37 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 CHF-37 Mil mean?
ams-OSRAM AG (XSWX:AMS) has a Change In Receivables of CHF-37 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for ams-OSRAM AG and its competitors.
Is ams-OSRAM AG's Change In Receivables too high?
ams-OSRAM AG's current Change In Receivables is CHF-37 Mil. Overall, ams-OSRAM AG has a GF Score™ of 44/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ams-OSRAM AG's Change In Receivables compare to NVDA and AVGO?
ams-OSRAM AG's Change In Receivables of CHF-37 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Change In Receivables depends on the Semiconductors 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 ams-OSRAM AG and its competitors. ams-OSRAM AG's current Change In Receivables is CHF-37 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ams-OSRAM AG stock overvalued right now?
Based on GuruFocus' analysis, ams-OSRAM AG (XSWX:AMS) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF7.94, compared to a current price of CHF19.30 — trading 143.1% above its estimated fair value. The current Change In Receivables is CHF-37 Mil. ams-OSRAM AG's overall GF Score™ is 44/100 with 6 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 ams-OSRAM AG (XSWX:AMS), the current Change In Receivables is CHF-37 Mil as of Mar. 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 ams-OSRAM AG (XSWX:AMS) Overvalued in 2026?

Based on GuruFocus' analysis, ams-OSRAM AG stock appears to be overvalued. The current stock price of CHF19.30 is trading 143.1% above its estimated GF Value™ of CHF7.94. GuruFocus considers ams-OSRAM AG to be Significantly Overvalued.

Key valuation signals for XSWX:AMS:

  • Change In Receivables: CHF-37 Mil
  • GF Value™: CHF7.94 vs. price of CHF19.30 (143.1% above fair value)
  • GF Score™: 44/100 with 6 warning signs

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

ams-OSRAM AG Business Description

Address Tobelbader Strasse 30, Premstaetten, AUT, 8141
ams-OSRAM AG designs, manufactures, and sells sensors, sensor interfaces, and analog integrated circuit solutions. The company is an important supplier to customers in the consumer, communications, medical, automotive, and industrial end markets. The firm operates in three segments: BU Opto Semiconductors, CMOS Sensors & ASICs, and BU Lamps and Systems. The majority of its revenue is generated from the BU Opto Semiconductors segment. The company generates maximum revenue from the Asia Pacific region and the rest from the Americas, and Europe, Middle East, and Africa (EMEA).
44GF Score

Get the complete analysis for XSWX:AMS

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

CHF19.30
Price
CHF7.94
GF Value