Bayer AG (XSWX:BAYN) Change In Receivables: CHF115 Mil (TTM As of Mar. 2026)


XSWX:BAYN Bayer AG XSWX:BAYN
35 GF Score
Price CHF45.72
GF Value CHF24.67
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Bayer AG Change In Receivables?

Bayer AG XSWX:BAYN -5.87% 35 Change In Receivables is CHF115 Mil as of Mar. 2026. GuruFocus rates XSWX:BAYN with a GF Score™ of 35/100 and a GF Value™ of CHF24.67 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Bayer AG's change in receivables for the quarter that ended in Mar. 2026 was CHF-3,256 Mil. It means Bayer AG's Accounts Receivable increased by CHF3,256 Mil from Dec. 2025 to Mar. 2026 .

Bayer AG's change in receivables for the fiscal year that ended in Dec. 2025 was CHF-795 Mil. It means Bayer AG's Accounts Receivable increased by CHF795 Mil from Dec. 2024 to Dec. 2025 .

Bayer AG's Accounts Receivable for the quarter that ended in Mar. 2026 was CHF11,748 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. Bayer AG's Days Sales Outstanding for the three months ended in Mar. 2026 was 87.86.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Bayer AG's liquidation value for the three months ended in Mar. 2026 was CHF-51,547 Mil.

Bayer AG  (XSWX:BAYN) 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.

Bayer 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
=11747.608/12200.875*91
=87.86

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

Bayer 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)
=6061.755-71887.316+0.75 * 11747.608+0.5 * 10934.823
=-51,547

* 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.

Bayer AG Change In Receivables Related Terms

Bayer AG Change In Receivables Historical Data

* Premium members only.

The historical data trend for Bayer 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.

Bayer AG Change In Receivables Chart

Bayer 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 -63.48 265.47 649.78 183.92 -795.03

Bayer 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 -4,261.34 -119.12 2,688.24 801.57 -3,255.69
XSWX:BAYN
35GF Score
Bayer AG XSWX:BAYN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Bayer 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 CHF115 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 CHF115 Mil mean?
Bayer AG (XSWX:BAYN) has a Change In Receivables of CHF115 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Bayer AG and its competitors.
Is Bayer AG's Change In Receivables too high?
Bayer AG's current Change In Receivables is CHF115 Mil. Overall, Bayer AG has a GF Score™ of 35/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bayer AG's Change In Receivables compare to LLY and JNJ?
Bayer AG's Change In Receivables of CHF115 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Change In Receivables depends on the Drug Manufacturers 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 Bayer AG and its competitors. Bayer AG's current Change In Receivables is CHF115 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bayer AG stock overvalued right now?
Based on GuruFocus' analysis, Bayer AG (XSWX:BAYN) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF24.67, compared to a current price of CHF45.72 — trading 85.3% above its estimated fair value. The current Change In Receivables is CHF115 Mil. Bayer AG's overall GF Score™ is 35/100 with 7 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 Bayer AG (XSWX:BAYN), the current Change In Receivables is CHF115 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 Bayer AG (XSWX:BAYN) Overvalued in 2026?

Based on GuruFocus' analysis, Bayer AG stock appears to be overvalued. The current stock price of CHF45.72 is trading 85.3% above its estimated GF Value™ of CHF24.67. GuruFocus considers Bayer AG to be Significantly Overvalued.

Key valuation signals for XSWX:BAYN:

  • Change In Receivables: CHF115 Mil
  • GF Value™: CHF24.67 vs. price of CHF45.72 (85.3% above fair value)
  • GF Score™: 35/100 with 7 warning signs

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

Bayer AG Business Description

Address Kaiser-Wilhelm-Allee 1, Leverkusen, NW, DEU, 51368
Bayer is a German healthcare and agriculture conglomerate. Healthcare provides close to half of the company's sales and includes pharmaceutical drugs (about 38% of total sales in 2025) as well as vitamins and other consumer healthcare products (13% of total). The firm's crop science business (47% of total) sells seeds, pesticides, herbicides, and fungicides, which was expanded through its 2018 acquisition of Monsanto.
35GF Score

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

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Price
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