MDAI (Spectral AI) Accounts Receivable: $1.18 Mil (As of Jun. 2026)

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MDAI Spectral AI Inc MDAI
6 GF Score
Price $1.56
GF Value $0.84
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Spectral AI Accounts Receivable?

Spectral AI MDAI -1.59% 6 Accounts Receivable is $1.18 Mil as of Jun. 2026. GuruFocus rates MDAI with a GF Score™ of 6/100 and a GF Value™ of $0.84 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Spectral AI's accounts receivables for the quarter that ended in Jun. 2026 was $1.18 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Spectral AI's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 30.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Spectral AI's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-0.50.


Spectral AI 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.

Spectral AI's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.181/3.524*91
=30.58

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

Spectral AI'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)
=(13.98+0.75 * 1.181+0.5 * 0.815-31.49
-0-0)/32.185
=-0.50

* 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.


Spectral AI Accounts Receivable Related Terms


Spectral AI Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Spectral AI'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.

Spectral AI Accounts Receivable Chart

Spectral AI Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
1.44 2.29 2.35 2.51 1.27

Spectral AI Quarterly Data
Dec21 Mar22 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 1.47 0.99 1.27 1.19 1.18
MDAI
6GF Score
Spectral AI Inc MDAI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Spectral AI 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 $1.18 Mil mean?
Spectral AI (MDAI) has a Accounts Receivable of $1.18 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Spectral AI and its competitors.
Is Spectral AI's Accounts Receivable too high?
Spectral AI's current Accounts Receivable is $1.18 Mil. Overall, Spectral AI has a GF Score™ of 6/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Spectral AI's Accounts Receivable compare to COCH and XTNT?
Spectral AI's Accounts Receivable of $1.18 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 Spectral AI and its competitors. Spectral AI's current Accounts Receivable is $1.18 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spectral AI stock overvalued right now?
Based on GuruFocus' analysis, Spectral AI (MDAI) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.84, compared to a current price of $1.56 — trading 85.1% above its estimated fair value. The current Accounts Receivable is $1.18 Mil. Spectral AI's overall GF Score™ is 6/100 with 4 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 Spectral AI (MDAI), the current Accounts Receivable is $1.18 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.

Is Spectral AI (MDAI) Overvalued in 2026?

Based on GuruFocus' analysis, Spectral AI stock appears to be overvalued. The current stock price of $1.56 is trading 85.1% above its estimated GF Value™ of $0.84. GuruFocus considers Spectral AI to be Significantly Overvalued.

Key valuation signals for MDAI:

  • Accounts Receivable: $1.18 Mil
  • GF Value™: $0.84 vs. price of $1.56 (85.1% above fair value)
  • GF Score™: 6/100 with 4 warning signs

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


Spectral AI Business Description

Address 2515 McKinney Avenue, Suite 1000, Dallas, TX, USA, 75201
Spectral AI Inc is an AI company focused on predictive medical diagnostics. Its DeepView System uses proprietary AI algorithms to distinguish between fully damaged, partially damaged and healthy human tissue characters invisible to the naked eye, at the initial time point of wound presentation. The DeepView System delivers a binary prediction on the wound's capacity to heal or not-heal by a specified time point in the future. The company focuses on the burn indication which is supported by the BARDA PBS contract.
6GF Score

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

$1.56
Price
$0.84
GF Value