Air Liquide (XSWX:AI1) Days Sales Outstanding: 49.71 (As of Jun. 2026) — 21% Above Median

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:AI1 Air Liquide SA XSWX:AI1
86 GF Score
Price CHF160.00
GF Value CHF139.08
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Air Liquide Days Sales Outstanding?

Air Liquide XSWX:AI1 86 Days Sales Outstanding is 49.71 as of Jun. 2026, which is 21% above its 10-year median of 40.93. GuruFocus rates XSWX:AI1 with a GF Score™ of 86/100 and a GF Value™ of CHF139.08 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 1,576 Chemicals companies, Air Liquide ranks better than 70.49% on this metric.

Air Liquide's average Accounts Receivable for the six months ended in Jun. 2026 was CHF3,468 Mil. Air Liquide's Revenue for the six months ended in Jun. 2026 was CHF12,733 Mil. Hence, Air Liquide's Days Sales Outstanding for the six months ended in Jun. 2026 was 49.71.

The historical rank and industry rank for Air Liquide's Days Sales Outstanding or its related term are showing as below:

XSWX:AI1' s Days Sales Outstanding Range Over the Past 10 Years
Min: 34.93   Med: 40.93   Max: 61.35
Current: 47.74

During the past 13 years, Air Liquide's highest Days Sales Outstanding was 61.35. The lowest was 34.93. And the median was 40.93.

XSWX:AI1's Days Sales Outstanding is ranked better than
70.49% of 1576 companies
in the Chemicals industry
Industry Median: 64.91 vs XSWX:AI1: 47.74

Air Liquide's Days Sales Outstanding increased from Jun. 2025 (40.56) to Jun. 2026 (49.71).


Air Liquide  (XSWX:AI1) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Air Liquide Days Sales Outstanding Related Terms


Air Liquide Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Air Liquide's Days Sales Outstanding 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.

Air Liquide Days Sales Outstanding Chart

Air Liquide Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 38.99 35.82 40.78 40.61 39.73

Air Liquide Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Days Sales Outstanding 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 40.99 41.13 40.56 41.42 49.71

XSWX:AI1 vs LIN, SHW, ECL: Days Sales Outstanding Comparison

For the Specialty Chemicals subindustry, Air Liquide's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Air Liquide Days Sales Outstanding vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Air Liquide's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Air Liquide's Days Sales Outstanding falls into.


XSWX:AI1
86GF Score
Air Liquide SA XSWX:AI1
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Air Liquide Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

Air Liquide's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (2797.757 + 2674.841) / 2 ) / 25138.929*365
=2736.299 / 25138.929*365
=39.73

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

Days Sales Outstanding (Q: Jun. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (2674.841 + 4262.074) / 2 ) / 12733.457*365 / 2
=3468.4575 / 12733.457*365 / 2
=49.71

* 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 Days Sales Outstanding →
What does a Days Sales Outstanding of 49.71 mean?
Air Liquide (XSWX:AI1) has a Days Sales Outstanding of 49.71 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Air Liquide and its competitors. This is 21% above median its historical median of 40.93. Over the past decade, Air Liquide's Days Sales Outstanding has ranged from 34.93 to 61.35. According to the industry distribution chart, Air Liquide ranks #465 out of 1576 companies in the Chemicals industry, placing it in the top 29.5%.
Is Air Liquide's Days Sales Outstanding too high?
Air Liquide's current Days Sales Outstanding of 49.71 is 21% above median its 10-year median of 40.93. Over the past 10 years, this metric has ranged from a low of 34.93 to a high of 61.35. The Chemicals industry median Days Sales Outstanding is 64.91. Air Liquide's value of 49.71 is 23.4% below this industry median. Based on the distribution chart, Air Liquide ranks #465 out of 1576 companies in the Chemicals industry, which is above the industry midpoint. Overall, Air Liquide has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Air Liquide's Days Sales Outstanding compare to LIN and SHW?
According to the Chemicals industry distribution chart, Air Liquide ranks #465 out of 1576 companies for Days Sales Outstanding. This puts Air Liquide in the upper half of its industry. The industry median Days Sales Outstanding is 64.91. Air Liquide's value of 49.71 is 23.4% below this benchmark. Historically, Air Liquide's own Days Sales Outstanding has ranged from 34.93 to 61.35 over the past decade. While the company's 10-year median is 40.93 vs. the industry median of 64.91, Air Liquide has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Chemicals company?
The median Days Sales Outstanding among Chemicals companies is 64.91, based on 1,576 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Air Liquide's current Days Sales Outstanding of 49.71 is 23.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Air Liquide and its competitors. For the Chemicals industry, the median Days Sales Outstanding is 64.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Air Liquide's current Days Sales Outstanding is 49.71, which is 21% above median its own 10-year median of 40.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Air Liquide stock overvalued right now?
Based on GuruFocus' analysis, Air Liquide (XSWX:AI1) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF139.08, compared to a current price of CHF160.00 — trading 15% above its estimated fair value. The current Days Sales Outstanding is 49.71, which is 21% above median its 10-year median of 40.93 and 23.4% below the Chemicals industry median of 64.91. Air Liquide's overall GF Score™ is 86/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Air Liquide (XSWX:AI1), the current Days Sales Outstanding is 49.71 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 Air Liquide (XSWX:AI1) Overvalued in 2026?

Based on GuruFocus' analysis, Air Liquide stock appears to be overvalued. The current stock price of CHF160.00 is trading 15% above its estimated GF Value™ of CHF139.08. GuruFocus considers Air Liquide to be Modestly Overvalued.

Key valuation signals for XSWX:AI1:

  • Days Sales Outstanding: 49.71 (21% above median its 10-year median of 40.93)
  • GF Value™: CHF139.08 vs. price of CHF160.00 (15% above fair value)
  • GF Score™: 86/100 with 6 warning signs
  • Industry Position: 23.4% below the Chemicals median (#465 of 1576)

No single metric tells the full story. See the XSWX:AI1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Air Liquide Business Description

Address 1, Paris, FRA, 75007
Founded in 1902, Air Liquide is one of the leading industrial gas companies in the world, serving over 3.8 million customers in 78 countries. The company generated approximately EUR 27.9 billion of revenue in 2025, serving a wide range of industries, including chemicals, energy, healthcare, food and beverage, and electronics. Air Liquide employs approximately 65,000 people.
86GF Score

Get the complete analysis for XSWX:AI1

Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

CHF160.00
Price
CHF139.08
GF Value