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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Phathom Pharmaceuticals's accounts receivables for the quarter that ended in Jun. 2026 was $97.4 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Phathom Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 119.69.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Phathom Pharmaceuticals's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-5.14.
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.
Phathom Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Phathom Pharmaceuticals's accounts receivable are only considered to be worth 75% of book value:
Phathom Pharmaceuticals's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Phathom Pharmaceuticals Accounts Receivable Related Terms
Phathom Pharmaceuticals Accounts Receivable Historical Data
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The historical data trend for Phathom Pharmaceuticals'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.
What does a Accounts Receivable of $97.4 Mil mean?
Phathom Pharmaceuticals (PHAT) has a Accounts Receivable of $97.4 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Phathom Pharmaceuticals and its competitors.
Is Phathom Pharmaceuticals' Accounts Receivable too high?
Phathom Pharmaceuticals' current Accounts Receivable is $97.4 Mil. Overall, Phathom Pharmaceuticals has a GF Score™ of 38/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Phathom Pharmaceuticals' Accounts Receivable compare to GERN and KURA?
Phathom Pharmaceuticals' Accounts Receivable of $97.4 Mil can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Accounts Receivable depends on the Biotechnology 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 Phathom Pharmaceuticals and its competitors. Phathom Pharmaceuticals's current Accounts Receivable is $97.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Phathom Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Phathom Pharmaceuticals (PHAT) is currently considered Possible Value Trap. The stock's GF Value™ is $25.10, compared to a current price of $8.88 — trading 64.6% below its estimated fair value. The current Accounts Receivable is $97.4 Mil. Phathom Pharmaceuticals' overall GF Score™ is 38/100 with 2 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 Phathom Pharmaceuticals (PHAT), the current Accounts Receivable is $97.4 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 Phathom Pharmaceuticals (PHAT) Overvalued in 2026?
Based on GuruFocus' analysis, Phathom Pharmaceuticals stock appears to be undervalued.
The current stock price of $8.88 is trading 64.6% below its estimated GF Value™ of $25.10.
GuruFocus considers Phathom Pharmaceuticals to be Possible Value Trap.
Key valuation signals for PHAT:
Accounts Receivable: $97.4 Mil
GF Value™: $25.10 vs. price of $8.88 (64.6% below fair value)
No single metric tells the full story. See the PHAT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Phathom Pharmaceuticals Inc operates as a clinical-stage biopharmaceutical company. The firm is focused on developing and commercializing novel treatments for gastrointestinal, or GI, diseases. Its product comprises vonoprazan, an oral small-molecule potassium competitive acid blocker medicine that blocks acid secretion in the stomach. Vonoprazan shows rapid, potent, and durable anti-secretory effects and has demonstrated clinical benefits in the treatment of gastroesophageal reflux disease, and in combination with antibiotics for the treatment of Helicobacter pylori infection.
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