Sopharma AD-Sofia (FRA:3JR) Accounts Receivable: €258 Mil (As of Jun. 2026)

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FRA:3JR Sopharma AD-Sofia FRA:3JR
60 GF Score
Price €2.42
GF Value €1.08
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Sopharma AD-Sofia Accounts Receivable?

Sopharma AD-Sofia FRA:3JR +0.41% 60 Accounts Receivable is €258 Mil as of Jun. 2026. GuruFocus rates FRA:3JR with a GF Score™ of 60/100 and a GF Value™ of €1.08 (Significantly Overvalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sopharma AD-Sofia's accounts receivables for the quarter that ended in Jun. 2026 was €258 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sopharma AD-Sofia's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 64.56.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sopharma AD-Sofia's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-0.36.


Sopharma AD-Sofia 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.

Sopharma AD-Sofia's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=258.133/364.867*91
=64.56

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

Sopharma AD-Sofia's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(24.548+0.75 * 258.133+0.5 * 265.107-527.026
-0-17.314)/538.405103
=-0.36

* 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.


Sopharma AD-Sofia Accounts Receivable Related Terms


Sopharma AD-Sofia Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Sopharma AD-Sofia'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.

Sopharma AD-Sofia Accounts Receivable Chart

Sopharma AD-Sofia Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 116.83 106.41 140.61 159.91 238.29

Sopharma AD-Sofia Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 237.90 238.81 238.29 246.63 258.13
FRA:3JR
60GF Score
Sopharma AD-Sofia FRA:3JR
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sopharma AD-Sofia 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 €258 Mil mean?
Sopharma AD-Sofia (FRA:3JR) has a Accounts Receivable of €258 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sopharma AD-Sofia and its competitors.
Is Sopharma AD-Sofia's Accounts Receivable too high?
Sopharma AD-Sofia's current Accounts Receivable is €258 Mil. Overall, Sopharma AD-Sofia has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sopharma AD-Sofia's Accounts Receivable compare to MCK and COR?
Sopharma AD-Sofia's Accounts Receivable of €258 Mil can be compared against companies in the Medical Distribution 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 Distribution company?
A good Accounts Receivable depends on the Medical Distribution 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 Sopharma AD-Sofia and its competitors. Sopharma AD-Sofia's current Accounts Receivable is €258 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sopharma AD-Sofia stock overvalued right now?
Based on GuruFocus' analysis, Sopharma AD-Sofia (FRA:3JR) is currently considered Significantly Overvalued. The stock's GF Value™ is €1.08, compared to a current price of €2.42 — trading 124.1% above its estimated fair value. The current Accounts Receivable is €258 Mil. Sopharma AD-Sofia's overall GF Score™ is 60/100 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 Sopharma AD-Sofia (FRA:3JR), the current Accounts Receivable is €258 Mil as of Jun. 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 Sopharma AD-Sofia (FRA:3JR) Overvalued in 2026?

Based on GuruFocus' analysis, Sopharma AD-Sofia stock appears to be overvalued. The current stock price of €2.42 is trading 124.1% above its estimated GF Value™ of €1.08. GuruFocus considers Sopharma AD-Sofia to be Significantly Overvalued.

Key valuation signals for FRA:3JR:

  • Accounts Receivable: €258 Mil
  • GF Value™: €1.08 vs. price of €2.42 (124.1% above fair value)
  • GF Score™: 60/100 with 5 warning signs

No single metric tells the full story. See the FRA:3JR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sopharma AD-Sofia Business Description

Other Exchanges SPH:PolandSFA:Bulgaria
Address 5 Lachezar Stanchev Street, Sopharma Business Towers, Building A, Floor 12, Sofia, BGR, 1756
Sopharma AD-Sofia is a company engaged in the production of pharmaceutical products. Its principal activities include the production and trade of medicinal substances and finished drug forms; and research and development as well as engineering and implementation activities in the field of medicinal products. It is also focused on the distribution of pharmaceuticals like medical supplies, sanitary materials, vitamins, food supplements, and cosmetics. The company's segments are the Production of pharmaceutical products; Distribution of pharmaceutical products. It generates the majority of its revenue from the Distribution of pharmaceutical products.
60GF Score

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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€2.42
Price
€1.08
GF Value