ICU (SeaStar Medical Holding) Accounts Receivable: $0.21 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ICU SeaStar Medical Holding Corp ICU
32 GF Score
Price $3.23
! 3 Warning Signs
View Full Analysis

What is SeaStar Medical Holding Accounts Receivable?

SeaStar Medical Holding ICU +4.32% 32 Accounts Receivable is $0.21 Mil as of Jun. 2026. GuruFocus rates ICU with a GF Score™ of 32/100. 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. SeaStar Medical Holding's accounts receivables for the quarter that ended in Jun. 2026 was $0.21 Mil.

Accounts receivable can be measured by Days Sales Outstanding. SeaStar Medical Holding's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 30.86.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. SeaStar Medical Holding's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $0.66.


SeaStar Medical Holding 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.

SeaStar Medical Holding's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.208/0.615*91
=30.86

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

SeaStar Medical Holding'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)
=(6.959+0.75 * 0.208+0.5 * 0.077-4.353
-0-0)/4.260
=0.66

* 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.


SeaStar Medical Holding Accounts Receivable Related Terms


SeaStar Medical Holding Accounts Receivable Historical Data

* Premium members only.

The historical data trend for SeaStar Medical Holding'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.

SeaStar Medical Holding Accounts Receivable Chart

SeaStar Medical Holding Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 0.00 0.00 0.00 0.11 0.24

SeaStar Medical Holding Quarterly Data
Jun21 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 0.22 0.22 0.24 0.18 0.21
ICU
32GF Score
SeaStar Medical Holding Corp ICU
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SeaStar Medical Holding 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 $0.21 Mil mean?
SeaStar Medical Holding (ICU) has a Accounts Receivable of $0.21 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on SeaStar Medical Holding and its competitors.
Is SeaStar Medical Holding's Accounts Receivable too high?
SeaStar Medical Holding's current Accounts Receivable is $0.21 Mil. Overall, SeaStar Medical Holding has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does SeaStar Medical Holding's Accounts Receivable compare to INTS and GTBP?
SeaStar Medical Holding's Accounts Receivable of $0.21 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 SeaStar Medical Holding and its competitors. SeaStar Medical Holding's current Accounts Receivable is $0.21 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SeaStar Medical Holding stock overvalued right now?
SeaStar Medical Holding (ICU) has a current Accounts Receivable of $0.21 Mil. The current Accounts Receivable is $0.21 Mil. SeaStar Medical Holding's overall GF Score™ is 32/100 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 SeaStar Medical Holding (ICU), the current Accounts Receivable is $0.21 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.

SeaStar Medical Holding Business Description

Address 3513 Brighton Boulevard, Suite 410, Denver, CO, USA, 80216
SeaStar Medical Holding Corp is a medical technology company developing proprietary solutions to reduce the consequences of hyperinflammation on vital organs. It is developing and commercializing extracorporeal therapies that target the effector cells that drive systemic inflammation, causing direct tissue damage and secreting a range of pro-inflammatory cytokines that initiate and propagate imbalanced immune responses. The Company is comprised of a single reportable segment, which is its Device Segment.
32GF Score

Get the complete analysis for ICU

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

$3.23
Price