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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Shield Therapeutics's accounts receivables for the quarter that ended in Dec. 2025 was €16.89 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Shield Therapeutics's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 127.72.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Shield Therapeutics's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.04.
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.
Shield Therapeutics's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Shield Therapeutics's accounts receivable are only considered to be worth 75% of book value:
Shield Therapeutics's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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.
Shield Therapeutics Accounts Receivable Related Terms
Shield Therapeutics Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Shield Therapeutics'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 €16.89 Mil mean?
Shield Therapeutics (FRA:1JS) has a Accounts Receivable of €16.89 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Shield Therapeutics and its competitors.
Is Shield Therapeutics' Accounts Receivable too high?
Shield Therapeutics' current Accounts Receivable is €16.89 Mil.
How does Shield Therapeutics' Accounts Receivable compare to ZTS and UTHR?
Shield Therapeutics' Accounts Receivable of €16.89 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 Shield Therapeutics and its competitors. Shield Therapeutics's current Accounts Receivable is €16.89 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shield Therapeutics stock overvalued right now?
Based on GuruFocus' analysis, Shield Therapeutics (FRA:1JS) is currently considered Possible Value Trap. The stock's GF Value™ is €0.10, compared to a current price of €0.07 — trading 31.5% below its estimated fair value. The current Accounts Receivable is €16.89 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 Shield Therapeutics (FRA:1JS), the current Accounts Receivable is €16.89 Mil as of Dec. 2025. 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.
Shield Therapeutics PLC is a commercial-stage specialty pharmaceutical company that delivers ACCRUFeR/FeRACCRU (ferric maltol), a differentiated pharmaceutical product, to address the unmet need for patients suffering from iron deficiency, with or without anemia. The company has launched ACCRUFeR in the U.S. Outside of the U.S., it has licensed the rights to specialty pharmaceutical companies. FeRACCRU is commercialised in the UK, the European Union, and Canada, with marketing rights in Australia and New Zealand. The company's operating segments are: FeRACCRU, which generates the maximum revenue, and PT20. Geographically, it generates maximum revenue from the U.S., and the rest from the Netherlands, Canada, Japan, and South Korea.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:1JS has been successfully added to your 
