Cambridge Cognition Holdings (LSE:COG) Accounts Receivable: £0.99 Mil (As of Dec. 2025)

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LSE:COG Cambridge Cognition Holdings PLC LSE:COG
46 GF Score
Price £0.33
GF Value £0.34
Valuation Fairly Valued
! 5 Warning Signs
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What is Cambridge Cognition Holdings Accounts Receivable?

Cambridge Cognition Holdings LSE:COG 46 Accounts Receivable is £0.99 Mil as of Dec. 2025. GuruFocus rates LSE:COG with a GF Score™ of 46/100 and a GF Value™ of £0.34 (Fairly Valued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cambridge Cognition Holdings's accounts receivables for the quarter that ended in Dec. 2025 was £0.99 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cambridge Cognition Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 35.50.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cambridge Cognition Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was £-0.14.


Cambridge Cognition Holdings 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.

Cambridge Cognition Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.989/5.085*91
=35.50

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

Cambridge Cognition Holdings'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)
=(1.133+0.75 * 0.989+0.5 * 0.091-8.289
-0-0)/46.555
=-0.14

* 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.


Cambridge Cognition Holdings Accounts Receivable Related Terms


Cambridge Cognition Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cambridge Cognition Holdings'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.

Cambridge Cognition Holdings Accounts Receivable Chart

Cambridge Cognition Holdings 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 2.05 2.07 1.04 1.20 0.99

Cambridge Cognition Holdings 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 1.04 2.66 1.20 1.70 0.99
LSE:COG
46GF Score
Cambridge Cognition Holdings PLC LSE:COG
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cambridge Cognition Holdings 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 £0.99 Mil mean?
Cambridge Cognition Holdings (LSE:COG) has a Accounts Receivable of £0.99 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cambridge Cognition Holdings and its competitors.
Is Cambridge Cognition Holdings' Accounts Receivable too high?
Cambridge Cognition Holdings' current Accounts Receivable is £0.99 Mil. Overall, Cambridge Cognition Holdings has a GF Score™ of 46/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cambridge Cognition Holdings' Accounts Receivable compare to VEEV and BTSG?
Cambridge Cognition Holdings' Accounts Receivable of £0.99 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 Cambridge Cognition Holdings and its competitors. Cambridge Cognition Holdings's current Accounts Receivable is £0.99 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cambridge Cognition Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cambridge Cognition Holdings (LSE:COG) is currently considered Fairly Valued. The stock's GF Value™ is £0.34, compared to a current price of £0.33 — trading 2.9% below its estimated fair value. The current Accounts Receivable is £0.99 Mil. Cambridge Cognition Holdings' overall GF Score™ is 46/100 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 Cambridge Cognition Holdings (LSE:COG), the current Accounts Receivable is £0.99 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 Cambridge Cognition Holdings (LSE:COG) Overvalued in 2026?

Based on GuruFocus' analysis, Cambridge Cognition Holdings stock appears to be undervalued. The current stock price of £0.33 is trading 2.9% below its estimated GF Value™ of £0.34. GuruFocus considers Cambridge Cognition Holdings to be Fairly Valued.

Key valuation signals for LSE:COG:

  • Accounts Receivable: £0.99 Mil
  • GF Value™: £0.34 vs. price of £0.33 (2.9% below fair value)
  • GF Score™: 46/100 with 5 warning signs

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


Cambridge Cognition Holdings Business Description

Other Exchanges 1M7:Germany
Address Tunbridge Lane, Tunbridge Court, Bottisham, Cambridge, GBR, CB25 9TU
Cambridge Cognition Holdings PLC is a neuroscience digital health company specializing in the measurement of clinical outcomes in neurological disorders. It develops and commercialises neuroscience technologies to assess cognitive function for sale across the world. The company's products include CANTAB web-based assessments, Electronic questionnaires and scales (eCOA), NeuroVocalix Winterlight, a voice analysis tool to assess cognitive changes, high-frequency testing kits, and Clinpal, among others. Its operating segments are: Clinical studies, which generate maximum revenue, Academic research, Professional Healthcare, and Consumer Health & Wellness. Geographically, the company generates maximum revenue from the USA, and the rest from the UK, the European Union, and the Rest of the world.
46GF Score

Get the complete analysis for LSE:COG

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

£0.33
Price
£0.34
GF Value