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PBSV (Pharma-Bio Serv) Accounts Receivable : $2.68 Mil (As of Apr. 2025)


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What is Pharma-Bio Serv Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pharma-Bio Serv's accounts receivables for the quarter that ended in Apr. 2025 was $2.68 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pharma-Bio Serv's Days Sales Outstanding for the quarter that ended in Apr. 2025 was 101.33.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pharma-Bio Serv's Net-Net Working Capital per share for the quarter that ended in Apr. 2025 was $0.46.


Pharma-Bio Serv Accounts Receivable Historical Data

The historical data trend for Pharma-Bio Serv's Accounts Receivable 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.

* Premium members only.

Pharma-Bio Serv Accounts Receivable Chart

Pharma-Bio Serv Annual Data
Trend Oct15 Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.73 4.61 4.98 3.94 2.51

Pharma-Bio Serv Quarterly Data
Jul20 Oct20 Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25
Accounts Receivable 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 2.62 2.60 2.51 2.68 2.68

Pharma-Bio Serv Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.


Pharma-Bio Serv Accounts Receivable 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 receivables are being managed.

Pharma-Bio Serv's Days Sales Outstanding for the quarter that ended in Apr. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.684/2.417*91
=101.33

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Pharma-Bio Serv's accounts receivable are only considered to be worth 75% of book value:

Pharma-Bio Serv's Net-Net Working Capital Per Share for the quarter that ended in Apr. 2025 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(10.406+0.75 * 2.684+0.5 * 0-1.78
-0-0)/22.929
=0.46

* 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.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Pharma-Bio Serv Accounts Receivable Related Terms

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Pharma-Bio Serv Business Description

Traded in Other Exchanges
N/A
Address
No. 6 Road 696, Pharma-Bio Serv Building, Dorado, PRI, 00646
Pharma-Bio Serv Inc is a compliance and technology transfer services consulting firm. It also provides microbiological testing services and chemical testing services through its laboratory testing facility in Puerto Rico. It has three reportable segments: Puerto Rico technical compliance consulting which is the key revenue driver; United States technical compliance consulting; and Europe technical compliance consulting. The company offers solutions to the pharmaceutical, chemical, biotechnology, medical devices, cosmetic and food industries, and allied products companies. It generates maximum revenue from Puerto Rico and also has its presence in United States, Europe and Other countries.
Executives
Elizabeth Plaza 10 percent owner 363 DORADO BEACH EAST, DORADO PR 00646
Altura Victor Sanchez officer: President and CEO C/O PHARMA-BIO SERV, INC., 6 ROAD 696, DORADO PR 00646
San Juan Holdings 10 percent owner 255 PONCE DE LEON, SUITE 305 MCS PLAZA, SAN JUAN PR 00917
Pedro J Lasanta officer: Chief Financial Officer 373 MENDEZ VIGO, STE 110, DORADO PR 00646
Dov Perlysky director 2 LAKESIDE DRIVE WEST, LAWRENCE NY 11559
L P Venturetek 10 percent owner C/O DAVID SELENGUT ELLENOFF GROSSMAN, 370 LEXINGTON AVENUE 19TH FLOOR, NEW YORK NY 10017
Barron Partners Lp 10 percent owner 730 FIFTH AVENUE, 25TH FLOOR, NEW YORK NY 10019
Manuel O Morera officer: Chief Financial Officer 373 MENDEZ VIGO, SUITE 110, DORADO PR 00646
Mark A Fazio officer: Exec. Vice President and COO P O BOX 1026 GREEN STREET, PERKASIE PA 18944
Kirk Wheeler Michel director 209 EAST TRYON STREET, HILLSBOROUGH NC 27278
Irving L Wiesen director 1273 NORTH AVENUE, APT 1E 7, NEW ROCHELLE NY 10804
Howard Spindel director 39 BROADWAY SUITE 3300, NEW YORK NY 10028
Nelida Plaza Rodriguez officer: Vice President and Secretary G11 CALLE MADRE PERLA URB, DORADO DEL MAR, DORADO PR 00646
Krovim Llc director, 10 percent owner, officer: Manager P.O. BOX 339, LAWRENCE NY 11559