BABYF (Else Nutrition Holdings) Accounts Receivable: $0.74 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BABYF Else Nutrition Holdings Inc BABYF
11 GF Score
Price $0.25
GF Value $0.75
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is Else Nutrition Holdings Accounts Receivable?

Else Nutrition Holdings BABYF +163.16% 11 Accounts Receivable is $0.74 Mil as of Mar. 2026. GuruFocus rates BABYF with a GF Score™ of 11/100 and a GF Value™ of $0.75 (Possible Value Trap). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Else Nutrition Holdings's accounts receivables for the quarter that ended in Mar. 2026 was $0.74 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Else Nutrition Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 63.19.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Else Nutrition Holdings's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.85.


Else Nutrition Holdings 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.

Else Nutrition Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.743/1.073*91
=63.19

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

Else Nutrition Holdings'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)
=(0.164+0.75 * 0.743+0.5 * 1.08-5.327
-0-0)/4.794
=-0.85

* 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.


Else Nutrition Holdings Accounts Receivable Related Terms


Else Nutrition Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Else Nutrition Holdings'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.

Else Nutrition Holdings Accounts Receivable Chart

Else Nutrition Holdings Annual Data
Trend Jun16 Jun17 Jun18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.54 1.10 1.00 0.59 0.44

Else Nutrition Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 0.66 0.56 0.60 0.44 0.74
BABYF
11GF Score
Else Nutrition Holdings Inc BABYF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Else Nutrition Holdings 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 $0.74 Mil mean?
Else Nutrition Holdings (BABYF) has a Accounts Receivable of $0.74 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Else Nutrition Holdings and its competitors.
Is Else Nutrition Holdings' Accounts Receivable too high?
Else Nutrition Holdings' current Accounts Receivable is $0.74 Mil. Overall, Else Nutrition Holdings has a GF Score™ of 11/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Else Nutrition Holdings' Accounts Receivable compare to KHC and GIS?
Else Nutrition Holdings' Accounts Receivable of $0.74 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Else Nutrition Holdings and its competitors. Else Nutrition Holdings's current Accounts Receivable is $0.74 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Else Nutrition Holdings stock overvalued right now?
Based on GuruFocus' analysis, Else Nutrition Holdings (BABYF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.75, compared to a current price of $0.25 — trading 66.5% below its estimated fair value. The current Accounts Receivable is $0.74 Mil. Else Nutrition Holdings' overall GF Score™ is 11/100 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 Else Nutrition Holdings (BABYF), the current Accounts Receivable is $0.74 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 Else Nutrition Holdings (BABYF) Overvalued in 2026?

Based on GuruFocus' analysis, Else Nutrition Holdings stock appears to be undervalued. The current stock price of $0.25 is trading 66.5% below its estimated GF Value™ of $0.75. GuruFocus considers Else Nutrition Holdings to be Possible Value Trap.

Key valuation signals for BABYF:

  • Accounts Receivable: $0.74 Mil
  • GF Value™: $0.75 vs. price of $0.25 (66.5% below fair value)
  • GF Score™: 11/100 with 5 warning signs

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


Else Nutrition Holdings Business Description

Other Exchanges 0YL0:GermanyBABY:Canada
Address 26 Habarzel Street, Tel Aviv, ISR, 6971070
Else Nutrition Holdings Inc is a food and nutrition company in the international expansion stage focused on developing clean, and Plant-Based food and nutrition products for infants, toddlers, children, and adults. Its revolutionary, Plant-Based, non-soy formula is a clean-ingredient alternative to dairy-based formulas. Since launching its Plant-Based Complete Nutrition for Toddlers, made of whole foods, almonds, buckwheat, and tapioca, the brand has received thousands of powerful testimonials and reviews from parents, gained national retailer support, and achieved rapid sales growth. The Company currently has the following product lines-Baby Snacks, Baby Feeding Accessories, Infant formula.
11GF Score

Get the complete analysis for BABYF

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

$0.25
Price
$0.75
GF Value