AFT Pharmaceuticals (ASX:AFP) Accounts Receivable: A$61.3 Mil (As of Mar. 2026)

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ASX:AFP AFT Pharmaceuticals Ltd ASX:AFP
92 GF Score
Price A$3.19
GF Value A$3.39
Valuation Fairly Valued
! 4 Warning Signs
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What is AFT Pharmaceuticals Accounts Receivable?

AFT Pharmaceuticals ASX:AFP 92 Accounts Receivable is A$61.3 Mil as of Mar. 2026. GuruFocus rates ASX:AFP with a GF Score™ of 92/100 and a GF Value™ of A$3.39 (Fairly Valued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. AFT Pharmaceuticals's accounts receivables for the quarter that ended in Mar. 2026 was A$61.3 Mil.

Accounts receivable can be measured by Days Sales Outstanding. AFT Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 97.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. AFT Pharmaceuticals's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was A$-0.03.


AFT Pharmaceuticals 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=61.321/114.733*91
=97.54

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

AFT Pharmaceuticals's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 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)
=(8.533+0.75 * 61.321+0.5 * 61.722-89.951
-0--1.011)/104.866
=-0.03

* 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.


AFT Pharmaceuticals Accounts Receivable Related Terms


AFT Pharmaceuticals Accounts Receivable Historical Data

* Premium members only.

The historical data trend for AFT Pharmaceuticals'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.

AFT Pharmaceuticals Accounts Receivable Chart

AFT Pharmaceuticals Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 37.95 55.50 48.48 48.73 61.32

AFT Pharmaceuticals Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 48.48 25.74 48.73 32.95 61.32
ASX:AFP
92GF Score
AFT Pharmaceuticals Ltd ASX:AFP
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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AFT Pharmaceuticals 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 A$61.3 Mil mean?
AFT Pharmaceuticals (ASX:AFP) has a Accounts Receivable of A$61.3 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on AFT Pharmaceuticals and its competitors.
Is AFT Pharmaceuticals' Accounts Receivable too high?
AFT Pharmaceuticals' current Accounts Receivable is A$61.3 Mil. Overall, AFT Pharmaceuticals has a GF Score™ of 92/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does AFT Pharmaceuticals' Accounts Receivable compare to ZTS and UTHR?
AFT Pharmaceuticals' Accounts Receivable of A$61.3 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 AFT Pharmaceuticals and its competitors. AFT Pharmaceuticals's current Accounts Receivable is A$61.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AFT Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, AFT Pharmaceuticals (ASX:AFP) is currently considered Fairly Valued. The stock's GF Value™ is A$3.39, compared to a current price of A$3.19 — trading 5.9% below its estimated fair value. The current Accounts Receivable is A$61.3 Mil. AFT Pharmaceuticals' overall GF Score™ is 92/100 with 4 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 AFT Pharmaceuticals (ASX:AFP), the current Accounts Receivable is A$61.3 Mil 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 AFT Pharmaceuticals (ASX:AFP) Overvalued in 2026?

Based on GuruFocus' analysis, AFT Pharmaceuticals stock appears to be undervalued. The current stock price of A$3.19 is trading 5.9% below its estimated GF Value™ of A$3.39. GuruFocus considers AFT Pharmaceuticals to be Fairly Valued.

Key valuation signals for ASX:AFP:

  • Accounts Receivable: A$61.3 Mil
  • GF Value™: A$3.39 vs. price of A$3.19 (5.9% below fair value)
  • GF Score™: 92/100 with 4 warning signs

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


AFT Pharmaceuticals Business Description

Other Exchanges AFT:New Zealand
Address 129 Hurstmere Road, Level 1, Takapuna, Auckland, NTL, NZL, 0622
AFT Pharmaceuticals Ltd is a pharmaceutical distributor and developer of pharmaceutical intellectual property. Some of the products of the organization are Maxigesic dose forms, Capsaicin creams, Crystaderm, Kiwisoothe, Micolette, and others. The group has four operating segments based on geographical location being Australia, New Zealand, Asia, and the Rest of the world. It generates the majority of the revenue from Australia, which includes the sales and distribution activity relating to the Australian market.
92GF Score

Get the complete analysis for ASX:AFP

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

A$3.19
Price
A$3.39
GF Value