HTFL (HeartFlow) Accounts Receivable: $35.5 Mil (As of Mar. 2026)

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HTFL HeartFlow Inc HTFL
12 GF Score
Price $24.87
! 3 Warning Signs
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What is HeartFlow Accounts Receivable?

HeartFlow HTFL -4.20% 12 Accounts Receivable is $35.5 Mil as of Mar. 2026. GuruFocus rates HTFL with a GF Score™ of 12/100. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. HeartFlow's accounts receivables for the quarter that ended in Mar. 2026 was $35.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. HeartFlow's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 61.65.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. HeartFlow's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $1.47.


HeartFlow 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.

HeartFlow's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=35.527/52.587*91
=61.65

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

HeartFlow's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(158.316+0.75 * 35.527+0.5 * 0-58.307
-0-0)/86.105
=1.47

* 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.


HeartFlow Accounts Receivable Related Terms


HeartFlow Accounts Receivable Historical Data

* Premium members only.

The historical data trend for HeartFlow'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.

HeartFlow Accounts Receivable Chart

HeartFlow Annual Data
Trend Dec23 Dec24 Dec25
Accounts Receivable
20.55 24.64 29.34

HeartFlow Quarterly Data
Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only 28.31 29.69 27.86 29.34 35.53
HTFL
12GF Score
HeartFlow Inc HTFL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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HeartFlow 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 $35.5 Mil mean?
HeartFlow (HTFL) has a Accounts Receivable of $35.5 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on HeartFlow and its competitors.
Is HeartFlow's Accounts Receivable too high?
HeartFlow's current Accounts Receivable is $35.5 Mil. Overall, HeartFlow has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does HeartFlow's Accounts Receivable compare to PRVA and WAY?
HeartFlow's Accounts Receivable of $35.5 Mil can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Accounts Receivable depends on the Healthcare Providers & Services 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 HeartFlow and its competitors. HeartFlow's current Accounts Receivable is $35.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is HeartFlow stock overvalued right now?
HeartFlow (HTFL) has a current Accounts Receivable of $35.5 Mil. The current Accounts Receivable is $35.5 Mil. HeartFlow's overall GF Score™ is 12/100 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 HeartFlow (HTFL), the current Accounts Receivable is $35.5 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.

HeartFlow Business Description

Address 331 East Evelyn Avenue, Mountain View, CA, USA, 94041
HeartFlow Inc is a commercial-stage medical technology company that provides software and artificial intelligence (AI) designed to deliver a non-invasive solution for diagnosing and managing coronary artery disease. The company operates and manages its business as a single reportable operating segment: non-invasive coronary artery disease detection solutions. Geographically, it operates in the United States and the rest of Europe, deriving the majority of its revenue from the United States. The company has developed three software products: Heartflow Roadmap Analysis, Heartflow FFRCT Analysis, and Heartflow Plaque Analysis.
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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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