Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Comet Holding AG's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 50.15.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Comet Holding AG's liquidation value for the
six
months ended in Dec. 2025 was CHF-3.0 Mil.
Comet Holding AG (XSWX:COTN) 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.
Comet Holding AG's Days Sales Outstanding for the quarter that ended in Dec. 2025 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.
Comet Holding AG Change In Receivables Related Terms
Comet Holding AG Change In Receivables Historical Data
* Premium members only.
The historical data trend for Comet Holding 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.
Comet Holding 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 CHF0.0 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 CHF0.0 Mil mean?
Comet Holding AG (XSWX:COTN) has a Change In Receivables of CHF0.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Comet Holding AG and its competitors.
Is Comet Holding AG's Change In Receivables too high?
Comet Holding AG's current Change In Receivables is CHF0.0 Mil. Overall, Comet Holding AG has a GF Score™ of 82/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Comet Holding AG's Change In Receivables compare to COHR and KEYS?
Comet Holding AG's Change In Receivables of CHF0.0 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 Comet Holding AG and its competitors. Comet Holding AG's current Change In Receivables is CHF0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comet Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Comet Holding AG (XSWX:COTN) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF263.24, compared to a current price of CHF326.40 — trading 24% above its estimated fair value. The current Change In Receivables is CHF0.0 Mil. Comet Holding AG's overall GF Score™ is 82/100 with 5 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 Comet Holding AG (XSWX:COTN), the current Change In Receivables is CHF0.0 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 Comet Holding AG (XSWX:COTN) Overvalued in 2026?
Based on GuruFocus' analysis, Comet Holding AG stock appears to be overvalued.
The current stock price of CHF326.40 is trading 24% above its estimated GF Value™ of CHF263.24.
GuruFocus considers Comet Holding AG to be Modestly Overvalued.
Key valuation signals for XSWX:COTN:
Change In Receivables: CHF0.0 Mil
GF Value™: CHF263.24 vs. price of CHF326.40 (24% above fair value)
No single metric tells the full story. See the XSWX:COTN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Comet Holding AG is a vendor of X-ray, radio frequency (RF) power, and e-beam technology. It markets its systems and services under the Comet, Yxlon, and ebeam brands. Yxlon x-ray systems for non-destructive testing are supplied to end customers in the automotive, aerospace, electronics, and energy sectors. Under the Comet brand, the group builds components and modules such as x-ray sources, vacuum capacitors, RF generators, and impedance matching networks, marketed to manufacturers in the automotive, aerospace, semiconductor, and solar industries, as well as the security sector. The Group has three operating divisions: Plasma Control Technologies (PCT), X-Ray Systems (IXS), and Industrial X-Ray Modules (IXM).
82GF Score
Get the complete analysis for XSWX:COTN
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XSWX:COTN has been successfully added to your 
