EMMA (Emmaus Life Sciences) Accounts Receivable: $2.05 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.

What is Emmaus Life Sciences Accounts Receivable?

Emmaus Life Sciences EMMA Accounts Receivable is $2.05 Mil as of Mar. 2026. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Emmaus Life Sciences's accounts receivables for the quarter that ended in Mar. 2026 was $2.05 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Emmaus Life Sciences's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 94.29.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Emmaus Life Sciences's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-1.18.

Emmaus 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.

Emmaus Life Sciences's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.048/1.982*91
=94.29

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

Emmaus Life Sciences'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)
=(1.072+0.75 * 2.048+0.5 * 1.909-86.556
-0.07-0)/70.188
=-1.18

* 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.

Emmaus Life Sciences Accounts Receivable Related Terms

Emmaus Life Sciences Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Emmaus 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.

Emmaus Life Sciences Accounts Receivable Chart

Emmaus Life Sciences Annual Data
Trend Sep16 Sep17 Sep18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.04 0.38 5.52 2.62 2.80

Emmaus Life Sciences 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 2.06 2.07 2.62 2.80 2.05

Emmaus 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 $2.05 Mil mean?
Emmaus Life Sciences (EMMA) has a Accounts Receivable of $2.05 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Emmaus Life Sciences and its competitors.
Is Emmaus Life Sciences' Accounts Receivable too high?
Emmaus Life Sciences' current Accounts Receivable is $2.05 Mil.
How does Emmaus Life Sciences' Accounts Receivable compare to AGTX and BZYR?
Emmaus Life Sciences' Accounts Receivable of $2.05 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 Emmaus Life Sciences and its competitors. Emmaus Life Sciences's current Accounts Receivable is $2.05 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emmaus Life Sciences stock overvalued right now?
Based on GuruFocus' analysis, Emmaus Life Sciences (EMMA) is currently considered Fairly Valued. The stock's GF Value™ is $0.01, compared to a current price of $0.01 — trading right at its estimated fair value. The current Accounts Receivable is $2.05 Mil. 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 Emmaus Life Sciences (EMMA), the current Accounts Receivable is $2.05 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.

Emmaus Life Sciences Business Description

Address 21250 Hawthorne Boulevard, Suite 800, Torrance, CA, USA, 90503
Emmaus Life Sciences Inc is a commercial-stage biopharmaceutical company engaged in the discovery, development, marketing and sales of the Company's product Endari (prescription grade L-glutamine oral powder), to reduce the acute complications of sickle cell disease (SCD) in adult and pediatric patients five years of age and older. Endari is reimbursable by the Centers for Medicare and Medicaid Services, and every state provides coverage for Endari for outpatient prescriptions to all eligible Medicaid enrollees within their state Medicaid programs. Endari is also reimbursable by many commercial payors.