Givaudan (XSWX:GIVN) Change In Receivables: CHF-189 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

XSWX:GIVN Givaudan SA XSWX:GIVN
88 GF Score
Price CHF3,230.00
GF Value CHF3,692.08
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Givaudan Change In Receivables?

Givaudan XSWX:GIVN -1.73% 88 Change In Receivables is CHF-189 Mil as of Jun. 2026. GuruFocus rates XSWX:GIVN with a GF Score™ of 88/100 and a GF Value™ of CHF3,692.08 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Givaudan's change in receivables for the quarter that ended in Jun. 2026 was CHF-308 Mil. It means Givaudan's Accounts Receivable increased by CHF308 Mil from Dec. 2025 to Jun. 2026 .

Givaudan's change in receivables for the fiscal year that ended in Dec. 2025 was CHF-39 Mil. It means Givaudan's Accounts Receivable increased by CHF39 Mil from Dec. 2024 to Dec. 2025 .

Givaudan's Accounts Receivable for the quarter that ended in Jun. 2026 was CHF1,948 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. Givaudan's Days Sales Outstanding for the six months ended in Jun. 2026 was 93.58.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Givaudan's liquidation value for the six months ended in Jun. 2026 was CHF-5,090 Mil.


Givaudan  (XSWX:GIVN) 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.

Givaudan's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1948/3799*91
=93.58

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

Givaudan's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=316-7684+0.75 * 1948+0.5 * 1635
=-5,090

* 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.


Givaudan Change In Receivables Related Terms


Givaudan Change In Receivables Historical Data

* Premium members only.

The historical data trend for Givaudan'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.

Givaudan Change In Receivables Chart

Givaudan 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 -93.00 -112.00 -112.00 -191.00 -39.00

Givaudan Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 -284.00 93.00 -158.00 119.00 -308.00
XSWX:GIVN
88GF Score
Givaudan SA XSWX:GIVN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Givaudan 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was CHF-189 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-189 Mil mean?
Givaudan (XSWX:GIVN) has a Change In Receivables of CHF-189 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Givaudan and its competitors.
Is Givaudan's Change In Receivables too high?
Givaudan's current Change In Receivables is CHF-189 Mil. Overall, Givaudan has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Givaudan's Change In Receivables compare to LIN and SHW?
Givaudan's Change In Receivables of CHF-189 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Givaudan and its competitors. Givaudan's current Change In Receivables is CHF-189 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Givaudan stock overvalued right now?
Based on GuruFocus' analysis, Givaudan (XSWX:GIVN) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF3,692.08, compared to a current price of CHF3,230.00 — trading 12.5% below its estimated fair value. The current Change In Receivables is CHF-189 Mil. Givaudan's overall GF Score™ is 88/100 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 Givaudan (XSWX:GIVN), the current Change In Receivables is CHF-189 Mil as of Jun. 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 Givaudan (XSWX:GIVN) Overvalued in 2026?

Based on GuruFocus' analysis, Givaudan stock appears to be undervalued. The current stock price of CHF3,230.00 is trading 12.5% below its estimated GF Value™ of CHF3,692.08. GuruFocus considers Givaudan to be Modestly Undervalued.

Key valuation signals for XSWX:GIVN:

  • Change In Receivables: CHF-189 Mil
  • GF Value™: CHF3,692.08 vs. price of CHF3,230.00 (12.5% below fair value)
  • GF Score™: 88/100 with 4 warning signs

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


Givaudan Business Description

Address Chemin de la Parfumerie 5, Vernier, CHE, 1214
Spun off from Roche in 2000, Givaudan is one of the world's leading flavor and fragrance manufacturers, with a presence in more than 80 countries. It sources more than 11,000 different ingredients from over 100 countries. The company serves end consumer markets with fragrances for personal, home, and laundry care brands, including prestige perfumes. In flavors, customers are in beverages, savory, snacks, sweet goods, and dairy. Givaudan has more than 17,000 employees, and its perfumery team is the largest in the industry.
88GF Score

Get the complete analysis for XSWX:GIVN

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

CHF3,230.00
Price
CHF3,692.08
GF Value