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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cumberland Pharmaceuticals's accounts receivables for the quarter that ended in Mar. 2026 was $14.26 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Cumberland Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 142.53.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cumberland Pharmaceuticals's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-1.66.
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.
Cumberland Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Cumberland Pharmaceuticals's accounts receivable are only considered to be worth 75% of book value:
Cumberland Pharmaceuticals's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:
* 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.
Cumberland Pharmaceuticals Accounts Receivable Related Terms
Cumberland Pharmaceuticals Accounts Receivable Historical Data
* 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.
What does a Accounts Receivable of $14.26 Mil mean?
Cumberland Pharmaceuticals (CPIX) has a Accounts Receivable of $14.26 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cumberland Pharmaceuticals and its competitors.
Is Cumberland Pharmaceuticals' Accounts Receivable too high?
Cumberland Pharmaceuticals' current Accounts Receivable is $14.26 Mil. Overall, Cumberland Pharmaceuticals has a GF Score™ of 32/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cumberland Pharmaceuticals' Accounts Receivable compare to INCR and CTOR?
Cumberland Pharmaceuticals' Accounts Receivable of $14.26 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 Cumberland Pharmaceuticals and its competitors. Cumberland Pharmaceuticals's current Accounts Receivable is $14.26 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cumberland Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Cumberland Pharmaceuticals (CPIX) is currently considered Significantly Overvalued. The stock's GF Value™ is $2.16, compared to a current price of $6.61 — trading 206% above its estimated fair value. The current Accounts Receivable is $14.26 Mil. Cumberland Pharmaceuticals' overall GF Score™ is 32/100 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 Cumberland Pharmaceuticals (CPIX), the current Accounts Receivable is $14.26 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 Cumberland Pharmaceuticals (CPIX) Overvalued in 2026?
Based on GuruFocus' analysis, Cumberland Pharmaceuticals stock appears to be overvalued.
The current stock price of $6.61 is trading 206% above its estimated GF Value™ of $2.16.
GuruFocus considers Cumberland Pharmaceuticals to be Significantly Overvalued.
Key valuation signals for CPIX:
Accounts Receivable: $14.26 Mil
GF Value™: $2.16 vs. price of $6.61 (206% above fair value)
No single metric tells the full story. See the CPIX stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cumberland Pharmaceuticals Inc is a specialty pharmaceutical company focused on the acquisition, development, and commercialization of branded prescription pharmaceutical products. The Company has one operating segment, which is specialty pharmaceutical products. The company's target markets are hospital acute care, gastroenterology, rheumatology, and oncology. The firm promotes its approved products through its hospital, field, and oncology sales divisions in the United States and establishes a network of international partners to register and provide medicines to patients in their countries. Its brands include Acetadote, Caldolor, Kristalose, Sancuso, Vaprisol, and Vibativ. Geographically, the company generates revenue from China, South Korea, Russia, Mexico, Australia, and Saudi Arabia.
32GF Score
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