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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Eisai Co's accounts receivables for the quarter that ended in Mar. 2026 was $1,431 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Eisai Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 100.83.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Eisai Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.03.
Eisai Co 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.
Eisai Co's Days Sales Outstanding 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.
Eisai Co Accounts Receivable Related Terms
Eisai Co Accounts Receivable Historical Data
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The historical data trend for Eisai Co'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.
What does a Accounts Receivable of $1,431 Mil mean?
Eisai Co (ESAIY) has a Accounts Receivable of $1,431 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Eisai Co and its competitors.
Is Eisai Co's Accounts Receivable too high?
Eisai Co's current Accounts Receivable is $1,431 Mil. Overall, Eisai Co has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eisai Co's Accounts Receivable compare to ZTS?
Eisai Co's Accounts Receivable of $1,431 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 Eisai Co and its competitors. Eisai Co's current Accounts Receivable is $1,431 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eisai Co stock overvalued right now?
Based on GuruFocus' analysis, Eisai Co (ESAIY) is currently considered Modestly Undervalued. The stock's GF Value™ is $9.16, compared to a current price of $7.77 — trading 15.1% below its estimated fair value. The current Accounts Receivable is $1,431 Mil. Eisai Co's overall GF Score™ is 73/100 with 6 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 Eisai Co (ESAIY), the current Accounts Receivable is $1,431 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 Eisai Co (ESAIY) Overvalued in 2026?
Based on GuruFocus' analysis, Eisai Co stock appears to be undervalued.
The current stock price of $7.77 is trading 15.1% below its estimated GF Value™ of $9.16.
GuruFocus considers Eisai Co to be Modestly Undervalued.
Key valuation signals for ESAIY:
Accounts Receivable: $1,431 Mil
GF Value™: $9.16 vs. price of $7.77 (15.1% below fair value)
No single metric tells the full story. See the ESAIY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eisai Co Ltd is a specialty and generic drug manufacturing company. The company's business consists of research and development, manufacturing, sales, import, and export of pharmaceuticals. The pharmaceutical business is categorized by region, including East Asia & Global South; Europe, Middle East, Africa, Russia, Oceania (EMEA); Americas; China; and Japan. The company also reports a consumer healthcare business for Japan. The vast majority of the company's revenue is derived from its American pharmaceutical business, followed by its Japanese pharmaceuticals segment. The company utilizes licensing strategies in order to expand its research, development, manufacturing, and marketing capabilities.
73GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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