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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Escalon Medical's accounts receivables for the quarter that ended in Mar. 2026 was $1.34 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Escalon Medical's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 46.94.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Escalon Medical's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $0.15.
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.
Escalon Medical'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), Escalon Medical's accounts receivable are only considered to be worth 75% of book value:
Escalon Medical'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.
Escalon Medical Accounts Receivable Related Terms
Escalon Medical Accounts Receivable Historical Data
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The historical data trend for Escalon Medical'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 $1.34 Mil mean?
Escalon Medical (ESMC) has a Accounts Receivable of $1.34 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Escalon Medical and its competitors.
Is Escalon Medical's Accounts Receivable too high?
Escalon Medical's current Accounts Receivable is $1.34 Mil. Overall, Escalon Medical has a GF Score™ of 33/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Escalon Medical's Accounts Receivable compare to ALUR and LUDG?
Escalon Medical's Accounts Receivable of $1.34 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Accounts Receivable depends on the Medical Devices & Instruments 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 Escalon Medical and its competitors. Escalon Medical's current Accounts Receivable is $1.34 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Escalon Medical stock overvalued right now?
Based on GuruFocus' analysis, Escalon Medical (ESMC) is currently considered Fairly Valued. The stock's GF Value™ is $0.15, compared to a current price of $0.17 — trading 10% above its estimated fair value. The current Accounts Receivable is $1.34 Mil. Escalon Medical's overall GF Score™ is 33/100 with 3 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 Escalon Medical (ESMC), the current Accounts Receivable is $1.34 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 Escalon Medical (ESMC) Overvalued in 2026?
Based on GuruFocus' analysis, Escalon Medical stock appears to be overvalued.
The current stock price of $0.17 is trading 10% above its estimated GF Value™ of $0.15.
GuruFocus considers Escalon Medical to be Fairly Valued.
Key valuation signals for ESMC:
Accounts Receivable: $1.34 Mil
GF Value™: $0.15 vs. price of $0.17 (10% above fair value)
No single metric tells the full story. See the ESMC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Escalon Medical Corp operates in the healthcare market, specializing in the development, manufacture, marketing, and distribution of medical devices and pharmaceuticals in the area of ophthalmology. Its products are A-Scans, B-Scans, UBM, Pachymeters, Ispan Intraocular Gases, Surgical Packs, Viscous Fluid Transfer Systems, and AXIS Image Management. Substantial revenue is generated from the domestic sales of products.
33GF 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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