BLS Pharmaceuticals (ASX:BLS) Accounts Receivable: A$6.17 Mil (As of Dec. 2025)

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ASX:BLS BLS Pharmaceuticals Ltd ASX:BLS
46 GF Score
Price A$0.97
GF Value A$0.69
Valuation Significantly Overvalued
! 8 Warning Signs
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What is BLS Pharmaceuticals Accounts Receivable?

BLS Pharmaceuticals ASX:BLS 46 Accounts Receivable is A$6.17 Mil as of Dec. 2025. GuruFocus rates ASX:BLS with a GF Score™ of 46/100 and a GF Value™ of A$0.69 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. BLS Pharmaceuticals's accounts receivables for the quarter that ended in Dec. 2025 was A$6.17 Mil.

Accounts receivable can be measured by Days Sales Outstanding. BLS Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 35.97.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. BLS Pharmaceuticals's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$0.02.


BLS 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6.171/31.31*91
=35.97

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

BLS Pharmaceuticals'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)
=(7.602+0.75 * 6.171+0.5 * 11.734-14.454
-0-0)/222.543
=0.02

* 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.


BLS Pharmaceuticals Accounts Receivable Related Terms


BLS Pharmaceuticals Accounts Receivable Historical Data

* Premium members only.

The historical data trend for BLS 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.

BLS Pharmaceuticals Accounts Receivable Chart

BLS Pharmaceuticals Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.34 0.02 0.90 1.09 2.47

BLS Pharmaceuticals 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 1.21 1.09 4.85 2.47 6.17
ASX:BLS
46GF Score
BLS Pharmaceuticals Ltd ASX:BLS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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BLS 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$6.17 Mil mean?
BLS Pharmaceuticals (ASX:BLS) has a Accounts Receivable of A$6.17 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on BLS Pharmaceuticals and its competitors.
Is BLS Pharmaceuticals' Accounts Receivable too high?
BLS Pharmaceuticals' current Accounts Receivable is A$6.17 Mil. Overall, BLS Pharmaceuticals has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BLS Pharmaceuticals' Accounts Receivable compare to KHC and GIS?
BLS Pharmaceuticals' Accounts Receivable of A$6.17 Mil can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Accounts Receivable depends on the Biotechnology 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 BLS Pharmaceuticals and its competitors. BLS Pharmaceuticals's current Accounts Receivable is A$6.17 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BLS Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, BLS Pharmaceuticals (ASX:BLS) is currently considered Significantly Overvalued. The stock's GF Value™ is A$0.69, compared to a current price of A$0.97 — trading 40.6% above its estimated fair value. The current Accounts Receivable is A$6.17 Mil. BLS Pharmaceuticals' overall GF Score™ is 46/100 with 8 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 BLS Pharmaceuticals (ASX:BLS), the current Accounts Receivable is A$6.17 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 BLS Pharmaceuticals (ASX:BLS) Overvalued in 2026?

Based on GuruFocus' analysis, BLS Pharmaceuticals stock appears to be overvalued. The current stock price of A$0.97 is trading 40.6% above its estimated GF Value™ of A$0.69. GuruFocus considers BLS Pharmaceuticals to be Significantly Overvalued.

Key valuation signals for ASX:BLS:

  • Accounts Receivable: A$6.17 Mil
  • GF Value™: A$0.69 vs. price of A$0.97 (40.6% above fair value)
  • GF Score™: 46/100 with 8 warning signs

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


BLS Pharmaceuticals Business Description

Other Exchanges PR80:Germany
Address 50 Clarence Street, Suite 506, Level 5, Sydney, NSW, AUS, 2000
Bioxyne Ltd is an Australian life science and health products company. The company is engaged in the development, manufacture, and distribution of consumer dietary supplements based on the proprietary probiotic strain of Lactobacillus fermentum PCC. Some of its products include Breathe Life Science, Dr Watson, BLS Clinics, Mirai Solution, CanXChange, and others. The company operates in segments, namely, Pharmaceutical manufacture and wholesale supply (business to business), Manufacture and distribution (wholesale, online, and retail), and Wholesale of patented Probiotics.
46GF Score

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

A$0.97
Price
A$0.69
GF Value