Celon Pharma (LTS:0RKX) Accounts Receivable: zł52.6 Mil (As of Mar. 2026)

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LTS:0RKX Celon Pharma SA LTS:0RKX
23 GF Score
Price zł22.50
! 3 Warning Signs
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What is Celon Pharma Accounts Receivable?

Celon Pharma LTS:0RKX 23 Accounts Receivable is zł52.6 Mil as of Mar. 2026. GuruFocus rates LTS:0RKX with a GF Score™ of 23/100. 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. Celon Pharma's accounts receivables for the quarter that ended in Mar. 2026 was zł52.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Celon Pharma's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 83.51.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Celon Pharma's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was zł-1.12.

Celon Pharma 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=52.631/57.506*91
=83.51

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

Celon Pharma'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)
=(9.093+0.75 * 52.631+0.5 * 25.172-121.663
-0-0)/53.8565
=-1.12

* 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.

Celon Pharma Accounts Receivable Related Terms

Celon Pharma Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Celon Pharma'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.

Celon Pharma Accounts Receivable Chart

Celon Pharma 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 24.67 27.11 32.79 39.26 41.23

Celon Pharma Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 45.62 39.43 47.50 41.23 52.63
LTS:0RKX
23GF Score
Celon Pharma SA LTS:0RKX
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Celon Pharma 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 zł52.6 Mil mean?
Celon Pharma (LTS:0RKX) has a Accounts Receivable of zł52.6 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Celon Pharma and its competitors.
Is Celon Pharma's Accounts Receivable too high?
Celon Pharma's current Accounts Receivable is zł52.6 Mil. Overall, Celon Pharma has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Celon Pharma's Accounts Receivable compare to ZTS and UTHR?
Celon Pharma's Accounts Receivable of zł52.6 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 Celon Pharma and its competitors. Celon Pharma's current Accounts Receivable is zł52.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Celon Pharma stock overvalued right now?
Celon Pharma (LTS:0RKX) has a current Accounts Receivable of zł52.6 Mil. The current Accounts Receivable is zł52.6 Mil. Celon Pharma's overall GF Score™ is 23/100 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 Celon Pharma (LTS:0RKX), the current Accounts Receivable is zł52.6 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.

Celon Pharma Business Description

Other Exchanges CLN:Poland8RP:Germany
Address Ogrodowa 2A, Kielpin, Lomianki, POL, 05-092
Celon Pharma SA is a Poland based company engages in the research of therapeutic solutions and development, production, distribution, and marketing of specialized generic products. It invests in the development of innovative pharmaceuticals with potential applications in the treatment of cancer, neurological diseases, diabetes and other metabolic disorders. Its products portfolio comprises pills, such as Aromek, Bosentan Celon, Donepex, Ketrel, Lazivir, and Valzek, as well as inhalation powder.
23GF Score

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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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