Vistin Pharma ASA (LTS:0RAM) Accounts Receivable: kr100.2 Mil (As of Mar. 2026)


LTS:0RAM Vistin Pharma ASA LTS:0RAM
77 GF Score
Price kr20.70
GF Value kr25.64
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Vistin Pharma ASA Accounts Receivable?

Vistin Pharma ASA LTS:0RAM 77 Accounts Receivable is kr100.2 Mil as of Mar. 2026. GuruFocus rates LTS:0RAM with a GF Score™ of 77/100 and a GF Value™ of kr25.64 (Modestly Undervalued). 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. Vistin Pharma ASA's accounts receivables for the quarter that ended in Mar. 2026 was kr100.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Vistin Pharma ASA's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 81.45.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Vistin Pharma ASA's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was kr0.44.


Vistin Pharma ASA 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=100.162/112.214*91
=81.45

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

Vistin Pharma ASA'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)
=(6.329+0.75 * 100.162+0.5 * 82.931-103.252
-0-0)/44.345
=0.44

* 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.


Vistin Pharma ASA Accounts Receivable Related Terms


Vistin Pharma ASA Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Vistin Pharma ASA'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.

Vistin Pharma ASA Accounts Receivable Chart

Vistin Pharma ASA 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 40.25 66.16 47.02 44.28 89.71

Vistin Pharma ASA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 67.07 84.98 85.34 89.71 100.16
LTS:0RAM
77GF Score
Vistin Pharma ASA LTS:0RAM
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Vistin Pharma ASA 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 kr100.2 Mil mean?
Vistin Pharma ASA (LTS:0RAM) has a Accounts Receivable of kr100.2 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Vistin Pharma ASA and its competitors.
Is Vistin Pharma ASA's Accounts Receivable too high?
Vistin Pharma ASA's current Accounts Receivable is kr100.2 Mil. Overall, Vistin Pharma ASA has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vistin Pharma ASA's Accounts Receivable compare to ZTS and UTHR?
Vistin Pharma ASA's Accounts Receivable of kr100.2 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 Vistin Pharma ASA and its competitors. Vistin Pharma ASA's current Accounts Receivable is kr100.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vistin Pharma ASA stock overvalued right now?
Based on GuruFocus' analysis, Vistin Pharma ASA (LTS:0RAM) is currently considered Modestly Undervalued. The stock's GF Value™ is kr25.64, compared to a current price of kr20.70 — trading 19.3% below its estimated fair value. The current Accounts Receivable is kr100.2 Mil. Vistin Pharma ASA's overall GF Score™ is 77/100 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 Vistin Pharma ASA (LTS:0RAM), the current Accounts Receivable is kr100.2 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.

Is Vistin Pharma ASA (LTS:0RAM) Overvalued in 2026?

Based on GuruFocus' analysis, Vistin Pharma ASA stock appears to be undervalued. The current stock price of kr20.70 is trading 19.3% below its estimated GF Value™ of kr25.64. GuruFocus considers Vistin Pharma ASA to be Modestly Undervalued.

Key valuation signals for LTS:0RAM:

  • Accounts Receivable: kr100.2 Mil
  • GF Value™: kr25.64 vs. price of kr20.70 (19.3% below fair value)
  • GF Score™: 77/100 with 3 warning signs

No single metric tells the full story. See the LTS:0RAM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Vistin Pharma ASA Business Description

Address Ostensjoveien 27, P.O. Box 6735 Etterstad, Oslo, NOR, 0661
Vistin Pharma ASA is a pharmaceutical company engaged in the production and supply of active pharmaceutical ingredients (APIs). The company operates in one business segment, Pharmaceuticals, and is a supplier of Metformin, which is used as a standard treatment for Type 2 diabetes. The company generates revenue across multiple geographic regions, including Africa, Europe, Asia, and North and South America.
77GF Score

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

kr20.70
Price
kr25.64
GF Value