LEM Holding (XSWX:LEHN) Days Sales Outstanding: 76.07 (As of Mar. 2026) — Near 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:LEHN LEM Holding SA XSWX:LEHN
69 GF Score
Price CHF531.00
GF Value CHF851.74
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is LEM Holding Days Sales Outstanding?

LEM Holding XSWX:LEHN +1.37% 69 Days Sales Outstanding is 76.07 as of Mar. 2026, which is 8% above its 10-year median of 70.39. GuruFocus rates XSWX:LEHN with a GF Score™ of 69/100 and a GF Value™ of CHF851.74 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 2,465 Hardware companies, LEM Holding ranks worse than 54.97% on this metric.

LEM Holding's average Accounts Receivable for the three months ended in Mar. 2026 was CHF57.8 Mil. LEM Holding's Revenue for the three months ended in Mar. 2026 was CHF69.3 Mil. Hence, LEM Holding's Days Sales Outstanding for the three months ended in Mar. 2026 was 76.07.

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

XSWX:LEHN' s Days Sales Outstanding Range Over the Past 10 Years
Min: 67.39   Med: 70.39   Max: 82.44
Current: 78.5

During the past 13 years, LEM Holding's highest Days Sales Outstanding was 82.44. The lowest was 67.39. And the median was 70.39.

XSWX:LEHN's Days Sales Outstanding is ranked worse than
54.97% of 2465 companies
in the Hardware industry
Industry Median: 73.07 vs XSWX:LEHN: 78.50

LEM Holding's Days Sales Outstanding increased from Mar. 2025 (0.00) to Mar. 2026 (76.07).


LEM Holding  (XSWX:LEHN) Days Sales Outstanding Explanation

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


LEM Holding Days Sales Outstanding Related Terms


LEM Holding Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for LEM Holding'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.

LEM Holding Days Sales Outstanding Chart

LEM Holding Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 68.51 69.58 69.21 82.44 78.46

LEM Holding Quarterly Data
Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 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 79.43 85.54 88.46 76.07 61.91

XSWX:LEHN vs APH, GLW, TEL: Days Sales Outstanding Comparison

For the Electronic Components subindustry, LEM Holding'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.


LEM Holding Days Sales Outstanding vs Hardware Industry

For the Hardware industry and Technology sector, LEM Holding's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where LEM Holding's Days Sales Outstanding falls into.


XSWX:LEHN
69GF Score
LEM Holding SA XSWX:LEHN
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LEM Holding 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.

LEM Holding's Days Sales Outstanding for the fiscal year that ended in Mar. 2026 is calculated as

Days Sales Outstanding (A: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (65.918 + 57.755) / 2 ) / 287.675*365
=61.8365 / 287.675*365
=78.46

LEM Holding's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding (Q: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (0 + 57.755) / 1 ) / 69.282*365 / 4
=57.755 / 69.282*365 / 4
=76.07

* 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 76.07 mean?
LEM Holding (XSWX:LEHN) has a Days Sales Outstanding of 76.07 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on LEM Holding and its competitors. This is near median its historical median of 70.39. Over the past decade, LEM Holding's Days Sales Outstanding has ranged from 67.39 to 82.44. According to the industry distribution chart, LEM Holding ranks #1355 out of 2465 companies in the Hardware industry, placing it in the top 55%.
Is LEM Holding's Days Sales Outstanding too high?
LEM Holding's current Days Sales Outstanding of 76.07 is near median its 10-year median of 70.39. Over the past 10 years, this metric has ranged from a low of 67.39 to a high of 82.44. The Hardware industry median Days Sales Outstanding is 73.07. LEM Holding's value of 76.07 is 4.1% above this industry median. Based on the distribution chart, LEM Holding ranks #1355 out of 2465 companies in the Hardware industry, which is below the industry midpoint. Overall, LEM Holding has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does LEM Holding's Days Sales Outstanding compare to APH and GLW?
According to the Hardware industry distribution chart, LEM Holding ranks #1355 out of 2465 companies for Days Sales Outstanding. This places LEM Holding in the lower half of its industry. The industry median Days Sales Outstanding is 73.07. LEM Holding's value of 76.07 is 4.1% above this benchmark. Historically, LEM Holding's own Days Sales Outstanding has ranged from 67.39 to 82.44 over the past decade. While the company's 10-year median is 70.39 vs. the industry median of 73.07, LEM Holding has consistently been above 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 Hardware company?
The median Days Sales Outstanding among Hardware companies is 73.07, based on 2,465 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. LEM Holding's current Days Sales Outstanding of 76.07 is 4.1% above 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 LEM Holding and its competitors. For the Hardware industry, the median Days Sales Outstanding is 73.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LEM Holding's current Days Sales Outstanding is 76.07, which is near median its own 10-year median of 70.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LEM Holding stock overvalued right now?
Based on GuruFocus' analysis, LEM Holding (XSWX:LEHN) is currently considered Significantly Undervalued. The stock's GF Value™ is CHF851.74, compared to a current price of CHF531.00 — trading 37.7% below its estimated fair value. The current Days Sales Outstanding is 76.07, which is near median its 10-year median of 70.39 and 4.1% above the Hardware industry median of 73.07. LEM Holding's overall GF Score™ is 69/100 with 4 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 LEM Holding (XSWX:LEHN), the current Days Sales Outstanding is 76.07 as of Mar. 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 LEM Holding (XSWX:LEHN) Overvalued in 2026?

Based on GuruFocus' analysis, LEM Holding stock appears to be undervalued. The current stock price of CHF531.00 is trading 37.7% below its estimated GF Value™ of CHF851.74. GuruFocus considers LEM Holding to be Significantly Undervalued.

Key valuation signals for XSWX:LEHN:

  • Days Sales Outstanding: 76.07 (near median its 10-year median of 70.39)
  • GF Value™: CHF851.74 vs. price of CHF531.00 (37.7% below fair value)
  • GF Score™: 69/100 with 4 warning signs
  • Industry Position: 4.1% above the Hardware median (#1355 of 2465)

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


LEM Holding Business Description

Other Exchanges LEHNz:UK0QKB:UK
Address Route du Nant-d’Avril 152, Meyrin, CHE, 1217
LEM Holding SA develops electrical measurement solutions for energy and mobility applications. Its products are used in customer systems for measurement, monitoring, and control purposes. Its product portfolio includes Energy meters, Rogowski coils, Voltage sensors, Current sensors, and Integrated current sensors. The company's operations are organized in two reportable segments, namely, i) Region of Asia which includes China, Japan, South Korea, India, Southeast Asia; ii) Region of Europe/Americas which includes Europe, the Middle East, Africa, NAFTA and Latin America. The majority of revenue is derived from the Asia segment.
69GF Score

Get the complete analysis for XSWX:LEHN

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

CHF531.00
Price
CHF851.74
GF Value