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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Viatris's accounts receivables for the quarter that ended in Jun. 2026 was €2,240 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Viatris's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 62.69.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Viatris's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-11.55.
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.
Viatris's Days Sales Outstanding 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.
Viatris Accounts Receivable Related Terms
Viatris Accounts Receivable Historical Data
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The historical data trend for Viatris'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 €2,240 Mil mean?
Viatris (HAM:VIA) has a Accounts Receivable of €2,240 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Viatris and its competitors.
Is Viatris' Accounts Receivable too high?
Viatris' current Accounts Receivable is €2,240 Mil. Overall, Viatris has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Viatris' Accounts Receivable compare to NBIX and UTHR?
Viatris' Accounts Receivable of €2,240 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 Viatris and its competitors. Viatris's current Accounts Receivable is €2,240 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Viatris stock overvalued right now?
Based on GuruFocus' analysis, Viatris (HAM:VIA) is currently considered Significantly Overvalued. The stock's GF Value™ is €9.72, compared to a current price of €14.06 — trading 44.7% above its estimated fair value. The current Accounts Receivable is €2,240 Mil. Viatris' overall GF Score™ is 60/100 with 8 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 Viatris (HAM:VIA), the current Accounts Receivable is €2,240 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 Viatris (HAM:VIA) Overvalued in 2026?
Based on GuruFocus' analysis, Viatris stock appears to be overvalued.
The current stock price of €14.06 is trading 44.7% above its estimated GF Value™ of €9.72.
GuruFocus considers Viatris to be Significantly Overvalued.
Key valuation signals for HAM:VIA:
Accounts Receivable: €2,240 Mil
GF Value™: €9.72 vs. price of €14.06 (44.7% above fair value)
No single metric tells the full story. See the HAM:VIA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Viatris was formed in November 2020 through the combination of Upjohn, a wholly owned subsidiary of Pfizer that specialized in off-patent drugs, and Mylan, a global pharmaceutical manufacturer that focused on generic and specialty drugs. By joining forces, Viatris became one of the largest generic drug manufacturers in the world, servicing over 165 countries. Generics (commoditized and complex) and biosimilars make up roughly 40% of Viatris' total sales. The remaining 60% of sales are derived from its portfolio of legacy products, which includes Lipitor, Norvasc, Lyrica, and Viagra. While it covers more than 10 major therapeutic areas, Viatris has identified dermatology, ophthalmology, and gastroenterology as its three key areas of focus for future innovations.
60GF Score
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