ABSCF (AB Science) Accounts Receivable: $0.40 Mil (As of Dec. 2025)

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ABSCF AB Science ABSCF
55 GF Score
Price $1.12
GF Value $2.22
! 11 Warning Signs
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What is AB Science Accounts Receivable?

AB Science ABSCF 55 Accounts Receivable is $0.40 Mil as of Dec. 2025. GuruFocus rates ABSCF with a GF Score™ of 55/100 and a GF Value™ of $2.22. The stock has 11 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. AB Science's accounts receivables for the quarter that ended in Dec. 2025 was $0.40 Mil.

Accounts receivable can be measured by Days Sales Outstanding. AB Science's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 93.85.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. AB Science's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.55.


AB Science 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.397/0.772*91
=93.85

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

AB Science's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=(11.919+0.75 * 0.397+0.5 * 0.17-48.856
-0-0)/66.363
=-0.55

* 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.


AB Science Accounts Receivable Related Terms


AB Science Accounts Receivable Historical Data

* Premium members only.

The historical data trend for AB Science'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.

AB Science Accounts Receivable Chart

AB Science Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.35 0.17 0.26 0.14 0.40

AB Science Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.26 0.07 0.14 0.23 0.40
ABSCF
55GF Score
AB Science ABSCF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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AB Science Accounts Receivable Calculation

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

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $0.40 Mil mean?
AB Science (ABSCF) has a Accounts Receivable of $0.40 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on AB Science and its competitors.
Is AB Science's Accounts Receivable too high?
AB Science's current Accounts Receivable is $0.40 Mil. Overall, AB Science has a GF Score™ of 55/100, reflecting its overall financial health beyond just this single metric.
How does AB Science's Accounts Receivable compare to ZTS and UTHR?
AB Science's Accounts Receivable of $0.40 Mil can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers industry context. However, Accounts Receivable 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 Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on AB Science and its competitors. AB Science's current Accounts Receivable is $0.40 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AB Science stock overvalued right now?
AB Science (ABSCF) has a current Accounts Receivable of $0.40 Mil. The stock's GF Value™ is $2.22, compared to a current price of $1.12 — trading 49.5% below its estimated fair value. The current Accounts Receivable is $0.40 Mil. AB Science's overall GF Score™ is 55/100 with 11 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For AB Science (ABSCF), the current Accounts Receivable is $0.40 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 AB Science (ABSCF) Overvalued in 2026?

Based on GuruFocus' analysis, AB Science stock appears to be undervalued. The current stock price of $1.12 is trading 49.5% below its estimated GF Value™ of $2.22.

Key valuation signals for ABSCF:

  • Accounts Receivable: $0.40 Mil
  • GF Value™: $2.22 vs. price of $1.12 (49.5% below fair value)
  • GF Score™: 55/100 with 11 warning signs

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


AB Science Business Description

Other Exchanges 0Q77:UKAB:FranceA8D:Germany
Address 3, Avenue George V, Paris, FRA, 75008
AB Science is a clinical-stage pharmaceutical company that has developed a diversified portfolio of medicines targeting unmet medical needs, based on two platforms. Masitinib platform: It is based on masitinib, a selective protein kinase inhibitor in development for neurodegenerative diseases, oncology, & inflammatory diseases. It has the clinical development of masitinib in neurodegenerative diseases (specifically Alzheimer's disease, amyotrophic lateral sclerosis, & progressive forms of multiple sclerosis). ALDH/Microtubule Platform: It is a portfolio of synthetic agents that target cancer cells by destabilising microtubules, which are essential for cell division & cancer stem cells, by inhibiting enzymes that are essential for maintaining their physiological state & survival.
55GF Score

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

$1.12
Price
$2.22
GF Value