IOBCF (Ion Beam Applications) Accounts Receivable: $112.8 Mil (As of Dec. 2025)


IOBCF Ion Beam Applications SA IOBCF
81 GF Score
Price $19.18
GF Value $18.56
Valuation Fairly Valued
! 10 Warning Signs
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What is Ion Beam Applications Accounts Receivable?

Ion Beam Applications IOBCF 81 Accounts Receivable is $112.8 Mil as of Dec. 2025. GuruFocus rates IOBCF with a GF Score™ of 81/100 and a GF Value™ of $18.56 (Fairly Valued). The stock has 10 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Ion Beam Applications's accounts receivables for the quarter that ended in Dec. 2025 was $112.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Ion Beam Applications's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 55.77.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Ion Beam Applications's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-14.28.

Ion Beam Applications 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.

Ion Beam Applications's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=112.8/369.149*91
=55.77

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

Ion Beam Applications's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(76.404+0.75 * 112.8+0.5 * 158.577-659.717
-0-0)/29.380
=-14.28

* 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.

Ion Beam Applications Accounts Receivable Related Terms

Ion Beam Applications Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Ion Beam Applications'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.

Ion Beam Applications Accounts Receivable Chart

Ion Beam Applications 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 85.66 118.27 117.31 85.36 112.80

Ion Beam Applications Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 117.31 120.79 85.36 84.70 112.80
IOBCF
81GF Score
Ion Beam Applications SA IOBCF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Ion Beam Applications 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 $112.8 Mil mean?
Ion Beam Applications (IOBCF) has a Accounts Receivable of $112.8 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Ion Beam Applications and its competitors.
Is Ion Beam Applications' Accounts Receivable too high?
Ion Beam Applications' current Accounts Receivable is $112.8 Mil. Overall, Ion Beam Applications has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ion Beam Applications' Accounts Receivable compare to ABT and SYK?
Ion Beam Applications' Accounts Receivable of $112.8 Mil can be compared against companies in the Medical Devices & Instruments 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 Devices & Instruments company?
A good Accounts Receivable depends on the Medical Devices & Instruments 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 Ion Beam Applications and its competitors. Ion Beam Applications's current Accounts Receivable is $112.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ion Beam Applications stock overvalued right now?
Based on GuruFocus' analysis, Ion Beam Applications (IOBCF) is currently considered Fairly Valued. The stock's GF Value™ is $18.56, compared to a current price of $19.18 — trading 3.3% above its estimated fair value. The current Accounts Receivable is $112.8 Mil. Ion Beam Applications' overall GF Score™ is 81/100 with 10 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 Ion Beam Applications (IOBCF), the current Accounts Receivable is $112.8 Mil as of Dec. 2025. 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 Ion Beam Applications (IOBCF) Overvalued in 2026?

Based on GuruFocus' analysis, Ion Beam Applications stock appears to be overvalued. The current stock price of $19.18 is trading 3.3% above its estimated GF Value™ of $18.56. GuruFocus considers Ion Beam Applications to be Fairly Valued.

Key valuation signals for IOBCF:

  • Accounts Receivable: $112.8 Mil
  • GF Value™: $18.56 vs. price of $19.18 (3.3% above fair value)
  • GF Score™: 81/100 with 10 warning signs

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

Ion Beam Applications Business Description

Address Chemin du Cyclotron, 3, Louvain-La-Neuve, BEL, B-1348
Ion Beam Applications SA develops and manufactures medical devices and software solutions. The firm operates in three segments: IBA Clinical, including Proton Therapy and Dosimetry; IBA Technologies; and IBA Corporate. Proton therapy and other accelerators contribute to the majority of sales. It offers solutions for precision cancer treatment through the use of proton beams, as well as cyclotrons used for the production of radioisotopes and industrial accelerators for sterilization and ionization. The dosimetry business sells measurement and quality assurance instruments for radiotherapy and medical imaging. The firm operates in three geographical areas: Belgium, the United States, China, Germany, and India.
81GF Score

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

$19.18
Price
$18.56
GF Value