Nestle (XSWX:NESN) Change In Receivables: CHF0 Mil (TTM As of Dec. 2025)

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XSWX:NESN Nestle SA XSWX:NESN
79 GF Score
Price CHF86.17
GF Value CHF88.77
Valuation Fairly Valued
! 9 Warning Signs
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What is Nestle Change In Receivables?

Nestle XSWX:NESN +2.24% 79 Change In Receivables is CHF0 Mil as of Dec. 2025. GuruFocus rates XSWX:NESN with a GF Score™ of 79/100 and a GF Value™ of CHF88.77 (Fairly Valued). The stock has 9 warning signs investors should review.

Nestle's change in receivables for the quarter that ended in Dec. 2025 was CHF0 Mil. It means Nestle's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

Nestle's change in receivables for the fiscal year that ended in Dec. 2025 was CHF20 Mil. It means Nestle's Accounts Receivable declined by CHF20 Mil from Dec. 2024 to Dec. 2025 .

Nestle's Accounts Receivable for the quarter that ended in Dec. 2025 was CHF8,749 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. Nestle's Days Sales Outstanding for the six months ended in Dec. 2025 was 35.11.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Nestle's liquidation value for the six months ended in Dec. 2025 was CHF-75,195 Mil.

Nestle  (XSWX:NESN) 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.

Nestle's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=8749/45475*91
=35.11

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

Nestle's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=5930-94093+0.75 * 8749+0.5 * 12813
=-75,195

* 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.

Nestle Change In Receivables Related Terms

Nestle Change In Receivables Historical Data

* Premium members only.

The historical data trend for Nestle'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.

Nestle Change In Receivables Chart

Nestle 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 -824.00 -321.00 -1,027.00 -355.00 20.00

Nestle Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.00 0.00 0.00 0.00 0.00
XSWX:NESN
79GF Score
Nestle SA XSWX:NESN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Nestle 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 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 CHF0 Mil mean?
Nestle (XSWX:NESN) has a Change In Receivables of CHF0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Nestle and its competitors.
Is Nestle's Change In Receivables too high?
Nestle's current Change In Receivables is CHF0 Mil. Overall, Nestle has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nestle's Change In Receivables compare to KHC and GIS?
Nestle's Change In Receivables of CHF0 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 Nestle and its competitors. Nestle's current Change In Receivables is CHF0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nestle stock overvalued right now?
Based on GuruFocus' analysis, Nestle (XSWX:NESN) is currently considered Fairly Valued. The stock's GF Value™ is CHF88.77, compared to a current price of CHF86.17 — trading 2.9% below its estimated fair value. The current Change In Receivables is CHF0 Mil. Nestle's overall GF Score™ is 79/100 with 9 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 Nestle (XSWX:NESN), the current Change In Receivables is CHF0 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 Nestle (XSWX:NESN) Overvalued in 2026?

Based on GuruFocus' analysis, Nestle stock appears to be undervalued. The current stock price of CHF86.17 is trading 2.9% below its estimated GF Value™ of CHF88.77. GuruFocus considers Nestle to be Fairly Valued.

Key valuation signals for XSWX:NESN:

  • Change In Receivables: CHF0 Mil
  • GF Value™: CHF88.77 vs. price of CHF86.17 (2.9% below fair value)
  • GF Score™: 79/100 with 9 warning signs

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

Nestle Business Description

Address Avenue Nestle 55, Vevey, CHE, 1800
With a 150-year-plus history, Nestle is the largest food and beverage manufacturer in the world by sales, generating roughly CHF 90 billion in annual revenue. Its diverse product portfolio includes brands such as Nescafe, Maggi, Nespresso, and Purina. The company employs 270,000 people around the world and has a vast portfolio of global products, with more than 30 brands each achieving more than CHF 1 billion in sales annually and a geographic presence that spans 185 countries.
79GF Score

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

CHF86.17
Price
CHF88.77
GF Value