Sigma Healthcare (ASX:SIG) Accounts Receivable: A$1,992 Mil (As of Dec. 2025)

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ASX:SIG Sigma Healthcare Ltd ASX:SIG
57 GF Score
Price A$2.90
GF Value A$0.37
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Sigma Healthcare Accounts Receivable?

Sigma Healthcare ASX:SIG 57 Accounts Receivable is A$1,992 Mil as of Dec. 2025. GuruFocus rates ASX:SIG with a GF Score™ of 57/100 and a GF Value™ of A$0.37 (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. Sigma Healthcare's accounts receivables for the quarter that ended in Dec. 2025 was A$1,992 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sigma Healthcare's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 68.66.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sigma Healthcare's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-0.14.


Sigma Healthcare 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1991.868/5294.32*91
=68.66

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

Sigma Healthcare'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)
=(163.134+0.75 * 1991.868+0.5 * 1114.277-3846.619
-0--6.429)/11543.703
=-0.14

* 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.


Sigma Healthcare Accounts Receivable Related Terms


Sigma Healthcare Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Sigma Healthcare'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.

Sigma Healthcare Accounts Receivable Chart

Sigma Healthcare Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 329.15 368.58 325.57 304.18 929.19

Sigma Healthcare Semi-Annual Data
Jan16 Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 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 331.57 304.18 589.02 929.19 1,991.87
ASX:SIG
57GF Score
Sigma Healthcare Ltd ASX:SIG
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sigma Healthcare 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$1,992 Mil mean?
Sigma Healthcare (ASX:SIG) has a Accounts Receivable of A$1,992 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sigma Healthcare and its competitors.
Is Sigma Healthcare's Accounts Receivable too high?
Sigma Healthcare's current Accounts Receivable is A$1,992 Mil. Overall, Sigma Healthcare has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sigma Healthcare's Accounts Receivable compare to MCK and COR?
Sigma Healthcare's Accounts Receivable of A$1,992 Mil can be compared against companies in the Medical Distribution 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 Distribution company?
A good Accounts Receivable depends on the Medical Distribution 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 Sigma Healthcare and its competitors. Sigma Healthcare's current Accounts Receivable is A$1,992 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sigma Healthcare stock overvalued right now?
Based on GuruFocus' analysis, Sigma Healthcare (ASX:SIG) is currently considered Significantly Overvalued. The stock's GF Value™ is A$0.37, compared to a current price of A$2.90 — trading 683.8% above its estimated fair value. The current Accounts Receivable is A$1,992 Mil. Sigma Healthcare's overall GF Score™ is 57/100 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 Sigma Healthcare (ASX:SIG), the current Accounts Receivable is A$1,992 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 Sigma Healthcare (ASX:SIG) Overvalued in 2026?

Based on GuruFocus' analysis, Sigma Healthcare stock appears to be overvalued. The current stock price of A$2.90 is trading 683.8% above its estimated GF Value™ of A$0.37. GuruFocus considers Sigma Healthcare to be Significantly Overvalued.

Key valuation signals for ASX:SIG:

  • Accounts Receivable: A$1,992 Mil
  • GF Value™: A$0.37 vs. price of A$2.90 (683.8% above fair value)
  • GF Score™: 57/100 with 8 warning signs

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


Sigma Healthcare Business Description

Other Exchanges SIGGF:USA
Address 6 Albert Street, Preston, VIC, AUS, 3072
Sigma Healthcare is Australia's largest retail pharmacy franchisor, most notably owning the Chemist Warehouse brand, which it merged with in 2025. Sigma is also Australia's largest full-line wholesaler to franchised and independent pharmacies and distributes a broad range of pharmacy products, including prescription medicines, over-the-counter products, and front of store, or FOS, products, at low prices. The group also operates in New Zealand, Ireland, China, and Dubai, has a growing private label range, and offers third-party logistics services.
57GF Score

Get the complete analysis for ASX:SIG

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

A$2.90
Price
A$0.37
GF Value