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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.
Booking Holdings's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 58.06.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Booking Holdings's liquidation value for the
three
months ended in Mar. 2026 was CHF-13,998 Mil.
Booking Holdings (XSWX:BKNG) 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.
Booking Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 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.
Booking Holdings Change In Receivables Related Terms
Booking Holdings Change In Receivables Historical Data
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The historical data trend for Booking Holdings'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.
Booking Holdings 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-397 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.
What does a Change In Receivables of CHF-397 Mil mean?
Booking Holdings (XSWX:BKNG) has a Change In Receivables of CHF-397 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Booking Holdings and its competitors.
Is Booking Holdings' Change In Receivables too high?
Booking Holdings' current Change In Receivables is CHF-397 Mil. Overall, Booking Holdings has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Booking Holdings' Change In Receivables compare to ABNB and RCL?
Booking Holdings' Change In Receivables of CHF-397 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Change In Receivables depends on the Travel & Leisure 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 Booking Holdings and its competitors. Booking Holdings's current Change In Receivables is CHF-397 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Booking Holdings stock overvalued right now?
Based on GuruFocus' analysis, Booking Holdings (XSWX:BKNG) is currently considered Fairly Valued. The stock's GF Value™ is CHF184.44, compared to a current price of CHF166.98 — trading 9.5% below its estimated fair value. The current Change In Receivables is CHF-397 Mil. Booking Holdings' overall GF Score™ is 82/100 with 4 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 Booking Holdings (XSWX:BKNG), the current Change In Receivables is CHF-397 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 Booking Holdings (XSWX:BKNG) Overvalued in 2026?
Based on GuruFocus' analysis, Booking Holdings stock appears to be undervalued.
The current stock price of CHF166.98 is trading 9.5% below its estimated GF Value™ of CHF184.44.
GuruFocus considers Booking Holdings to be Fairly Valued.
Key valuation signals for XSWX:BKNG:
Change In Receivables: CHF-397 Mil
GF Value™: CHF184.44 vs. price of CHF166.98 (9.5% below fair value)
No single metric tells the full story. See the XSWX:BKNG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Booking is the world's largest online travel agency by sales, offering booking and payment services for hotel and alternative accommodation rooms, airlines, rental cars, restaurants, cruises, experiences, and other vacation packages. The company operates several branded travel booking sites, including Booking.com, Agoda, OpenTable, Rentalcars.com, and Kayak. Transaction fees for online bookings account for the bulk of revenue and profits.
82GF 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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