Vita Life Sciences (ASX:VLS) Accounts Receivable: A$13.35 Mil (As of Dec. 2025)

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ASX:VLS Vita Life Sciences Ltd ASX:VLS
78 GF Score
Price A$2.57
GF Value A$2.49
Valuation Fairly Valued
! 1 Warning Sign
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What is Vita Life Sciences Accounts Receivable?

Vita Life Sciences ASX:VLS +1.98% 78 Accounts Receivable is A$13.35 Mil as of Dec. 2025. GuruFocus rates ASX:VLS with a GF Score™ of 78/100 and a GF Value™ of A$2.49 (Fairly Valued). The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Vita Life Sciences's accounts receivables for the quarter that ended in Dec. 2025 was A$13.35 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Vita Life Sciences's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 51.06.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Vita Life Sciences's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$0.49.

Vita Life Sciences 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.

Vita Life Sciences's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=13.354/47.726*91
=51.06

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

Vita Life Sciences'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)
=(35.564+0.75 * 13.354+0.5 * 15.076-26.201
-0--0.09)/55.495
=0.49

* 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.

Vita Life Sciences Accounts Receivable Related Terms

Vita Life Sciences Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Vita Life Sciences'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.

Vita Life Sciences Accounts Receivable Chart

Vita Life Sciences 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 6.88 8.71 10.75 11.90 13.35

Vita Life Sciences 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 10.75 12.34 11.90 13.41 13.35
ASX:VLS
78GF Score
Vita Life Sciences Ltd ASX:VLS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Vita Life Sciences 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$13.35 Mil mean?
Vita Life Sciences (ASX:VLS) has a Accounts Receivable of A$13.35 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Vita Life Sciences and its competitors.
Is Vita Life Sciences' Accounts Receivable too high?
Vita Life Sciences' current Accounts Receivable is A$13.35 Mil. Overall, Vita Life Sciences has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Vita Life Sciences' Accounts Receivable compare to ZTS and UTHR?
Vita Life Sciences' Accounts Receivable of A$13.35 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 Vita Life Sciences and its competitors. Vita Life Sciences's current Accounts Receivable is A$13.35 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vita Life Sciences stock overvalued right now?
Based on GuruFocus' analysis, Vita Life Sciences (ASX:VLS) is currently considered Fairly Valued. The stock's GF Value™ is A$2.49, compared to a current price of A$2.57 — trading 3.2% above its estimated fair value. The current Accounts Receivable is A$13.35 Mil. Vita Life Sciences' overall GF Score™ is 78/100 with 1 warning sign 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 Vita Life Sciences (ASX:VLS), the current Accounts Receivable is A$13.35 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 Vita Life Sciences (ASX:VLS) Overvalued in 2026?

Based on GuruFocus' analysis, Vita Life Sciences stock appears to be overvalued. The current stock price of A$2.57 is trading 3.2% above its estimated GF Value™ of A$2.49. GuruFocus considers Vita Life Sciences to be Fairly Valued.

Key valuation signals for ASX:VLS:

  • Accounts Receivable: A$13.35 Mil
  • GF Value™: A$2.49 vs. price of A$2.57 (3.2% above fair value)
  • GF Score™: 78/100 with 1 warning sign

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

Vita Life Sciences Business Description

Address 1-5 Chalmers Crescent, Suite 802, Level 8, Mascot, Sydney, NSW, AUS, 2020
Vita Life Sciences Ltd is an Australian-based pharmaceutical and healthcare company involved in formulating, packaging, selling, and distributing vitamins and supplements. It produces a wide range of premium supplements, vitamins, minerals, herbs, and superfoods catered to all age categories and health conditions. The company markets its products through pharmacies and health food stores under the VitaHealth, VitaScience, and Herbs of Gold brands throughout the Asia-Pacific region. Vita Life Sciences has two operating segments: VMS Operational, which generates maximum revenue, and VMS Investments. Geographically, the Group generates maximum revenue from Malaysia and Singapore, and the rest from Australia, and China and Vietnam.
78GF Score

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

A$2.57
Price
A$2.49
GF Value