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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Australian Clinical Labs's accounts receivables for the quarter that ended in Dec. 2025 was A$89.1 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Australian Clinical Labs's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 44.51.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Australian Clinical Labs's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-1.63.
Australian Clinical Labs 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.
Australian Clinical Labs's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Australian Clinical Labs's accounts receivable are only considered to be worth 75% of book value:
Australian Clinical Labs's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:
* 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.
Australian Clinical Labs Accounts Receivable Related Terms
Australian Clinical Labs Accounts Receivable Historical Data
* 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.
Australian Clinical Labs Accounts Receivable Chart
What does a Accounts Receivable of A$89.1 Mil mean?
Australian Clinical Labs (ASX:ACL) has a Accounts Receivable of A$89.1 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Australian Clinical Labs and its competitors.
Is Australian Clinical Labs' Accounts Receivable too high?
Australian Clinical Labs' current Accounts Receivable is A$89.1 Mil. Overall, Australian Clinical Labs has a GF Score™ of 56/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Australian Clinical Labs' Accounts Receivable compare to TMO and DHR?
Australian Clinical Labs' Accounts Receivable of A$89.1 Mil can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Accounts Receivable depends on the Medical Diagnostics & Research 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 Australian Clinical Labs and its competitors. Australian Clinical Labs's current Accounts Receivable is A$89.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Australian Clinical Labs stock overvalued right now?
Based on GuruFocus' analysis, Australian Clinical Labs (ASX:ACL) is currently considered Modestly Undervalued. The stock's GF Value™ is A$3.06, compared to a current price of A$2.41 — trading 21.2% below its estimated fair value. The current Accounts Receivable is A$89.1 Mil. Australian Clinical Labs' overall GF Score™ is 56/100 with 5 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 Australian Clinical Labs (ASX:ACL), the current Accounts Receivable is A$89.1 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 Australian Clinical Labs (ASX:ACL) Overvalued in 2026?
Based on GuruFocus' analysis, Australian Clinical Labs stock appears to be undervalued.
The current stock price of A$2.41 is trading 21.2% below its estimated GF Value™ of A$3.06.
GuruFocus considers Australian Clinical Labs to be Modestly Undervalued.
Key valuation signals for ASX:ACL:
Accounts Receivable: A$89.1 Mil
GF Value™: A$3.06 vs. price of A$2.41 (21.2% below fair value)
No single metric tells the full story. See the ASX:ACL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Australian Clinical Labs is Australia's third-largest private pathology provider. ACL earns almost its entire group revenue from pathology services in Australia, which are mostly earned via the publicly funded health Medicare system. ACL is well established in the states of Western Australia, South Australia, Victoria, and the Northern Territory.
56GF Score
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