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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.
Chocoladefabriken Lindt & Spruengli AG's Days Sales Outstanding for the
six
months ended in Jun. 2026 was 40.76.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Chocoladefabriken Lindt & Spruengli AG's liquidation value for the
six
months ended in Jun. 2026 was CHF-2,244 Mil.
Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) 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.
Chocoladefabriken Lindt & Spruengli AG's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Chocoladefabriken Lindt & Spruengli AG's accounts receivable are only considered to be worth 75% of book value:
Chocoladefabriken Lindt & Spruengli AG's liquidation value for the quarter that ended in Jun. 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.
Chocoladefabriken Lindt & Spruengli AG Change In Receivables Related Terms
Chocoladefabriken Lindt & Spruengli AG Change In Receivables Historical Data
* 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.
Chocoladefabriken Lindt & Spruengli AG Change In Receivables Chart
Chocoladefabriken Lindt & Spruengli AG Annual Data
Chocoladefabriken Lindt & Spruengli 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was CHF-15 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-15 Mil mean?
Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) has a Change In Receivables of CHF-15 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Chocoladefabriken Lindt & Spruengli AG and its competitors.
Is Chocoladefabriken Lindt & Spruengli AG's Change In Receivables too high?
Chocoladefabriken Lindt & Spruengli AG's current Change In Receivables is CHF-15 Mil. Overall, Chocoladefabriken Lindt & Spruengli AG has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chocoladefabriken Lindt & Spruengli AG's Change In Receivables compare to MDLZ and HSY?
Chocoladefabriken Lindt & Spruengli AG's Change In Receivables of CHF-15 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods 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 Chocoladefabriken Lindt & Spruengli AG and its competitors. Chocoladefabriken Lindt & Spruengli AG's current Change In Receivables is CHF-15 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chocoladefabriken Lindt & Spruengli AG stock overvalued right now?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF12,213.06, compared to a current price of CHF9,150.00 — trading 25.1% below its estimated fair value. The current Change In Receivables is CHF-15 Mil. Chocoladefabriken Lindt & Spruengli AG's overall GF Score™ is 85/100 with 2 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP), the current Change In Receivables is CHF-15 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) Overvalued in 2026?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG stock appears to be undervalued.
The current stock price of CHF9,150.00 is trading 25.1% below its estimated GF Value™ of CHF12,213.06.
GuruFocus considers Chocoladefabriken Lindt & Spruengli AG to be Modestly Undervalued.
Key valuation signals for XSWX:LISP:
Change In Receivables: CHF-15 Mil
GF Value™: CHF12,213.06 vs. price of CHF9,150.00 (25.1% below fair value)
No single metric tells the full story. See the XSWX:LISP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chocoladefabriken Lindt & Spruengli AG Business Description
Swiss-based Chocoladefabriken Lindt & Spruengli is a manufacturer of premium chocolate. Key brands include Lindt, Lindor, Ghirardelli, Russell Stover, Whitman's, and Caffarel. The company bought US-based Russell Stover, its largest-ever acquisition, in 2014. It derives the bulk of its sales from Europe (47% of its consolidated base) but also competes in North America (40%) and the rest of the world (13%). The company operates 11 manufacturing plants in Europe and the United States. Its distribution network includes more than 620 own stores.
85GF Score
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