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. BeOne Medicines's accounts receivables for the quarter that ended in Jun. 2026 was €917 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
BeOne Medicines's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 56.52.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. BeOne Medicines's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €17.31.
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.
BeOne Medicines's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), BeOne Medicines's accounts receivable are only considered to be worth 75% of book value:
BeOne Medicines's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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.
BeOne Medicines Accounts Receivable Related Terms
BeOne Medicines Accounts Receivable Historical Data
* Premium members only.
The historical data trend for BeOne Medicines'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.
BeOne Medicines (FRA:49BA) has a Accounts Receivable of €917 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on BeOne Medicines and its competitors.
Is BeOne Medicines' Accounts Receivable too high?
BeOne Medicines' current Accounts Receivable is €917 Mil. Overall, BeOne Medicines has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does BeOne Medicines' Accounts Receivable compare to RVMD and MRNA?
BeOne Medicines' Accounts Receivable of €917 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 BeOne Medicines and its competitors. BeOne Medicines's current Accounts Receivable is €917 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BeOne Medicines stock overvalued right now?
Based on GuruFocus' analysis, BeOne Medicines (FRA:49BA) is currently considered Fairly Valued. The stock's GF Value™ is €328.61, compared to a current price of €314.00 — trading 4.4% below its estimated fair value. The current Accounts Receivable is €917 Mil. BeOne Medicines' overall GF Score™ is 79/100 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 BeOne Medicines (FRA:49BA), the current Accounts Receivable is €917 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 BeOne Medicines (FRA:49BA) Overvalued in 2026?
Based on GuruFocus' analysis, BeOne Medicines stock appears to be undervalued.
The current stock price of €314.00 is trading 4.4% below its estimated GF Value™ of €328.61.
GuruFocus considers BeOne Medicines to be Fairly Valued.
Key valuation signals for FRA:49BA:
Accounts Receivable: €917 Mil
GF Value™: €328.61 vs. price of €314.00 (4.4% below fair value)
No single metric tells the full story. See the FRA:49BA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Formerly known as BeiGene and founded in 2010 in Beijing, BeOne is a commercial-stage biotech firm that produces oncology therapeutics. The company's main product is Brukinsa, which is a small-molecule drug that treats multiple forms of Non-Hodgkin lymphoma and leukemia. The company conducts drug discovery, runs global clinical trials, and manufactures drugs independently. As of 2025, Brukinsa made up for 74% of total revenue, while it has two other approved commercialized drugs in its portfolio, Beqalzi and Tevimbra. While Brukinsa has a global leadership, the other two drugs generate revenue mostly from China. Based on Brukinsa, BeOne competes with AbbVie and AstraZeneca mainly. The company also has more than 50 drugs in clinical trials in its active pipeline, focused on other cancers.
79GF Score
Get the complete analysis for FRA:49BA
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:49BA has been successfully added to your 
