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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sight Sciences's accounts receivables for the quarter that ended in Jun. 2026 was $11.39 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Sight Sciences's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 44.42.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sight Sciences's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $0.72.
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.
Sight Sciences'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), Sight Sciences's accounts receivable are only considered to be worth 75% of book value:
Sight Sciences'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.
Sight Sciences Accounts Receivable Related Terms
Sight Sciences Accounts Receivable Historical Data
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The historical data trend for Sight Sciences'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 $11.39 Mil mean?
Sight Sciences (SGHT) has a Accounts Receivable of $11.39 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sight Sciences and its competitors.
Is Sight Sciences' Accounts Receivable too high?
Sight Sciences' current Accounts Receivable is $11.39 Mil. Overall, Sight Sciences has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sight Sciences' Accounts Receivable compare to TMCI and TLSI?
Sight Sciences' Accounts Receivable of $11.39 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 Sight Sciences and its competitors. Sight Sciences's current Accounts Receivable is $11.39 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sight Sciences stock overvalued right now?
Based on GuruFocus' analysis, Sight Sciences (SGHT) is currently considered Significantly Overvalued. The stock's GF Value™ is $4.64, compared to a current price of $8.32 — trading 79.3% above its estimated fair value. The current Accounts Receivable is $11.39 Mil. Sight Sciences' overall GF Score™ is 64/100 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 Sight Sciences (SGHT), the current Accounts Receivable is $11.39 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 Sight Sciences (SGHT) Overvalued in 2026?
Based on GuruFocus' analysis, Sight Sciences stock appears to be overvalued.
The current stock price of $8.32 is trading 79.3% above its estimated GF Value™ of $4.64.
GuruFocus considers Sight Sciences to be Significantly Overvalued.
Key valuation signals for SGHT:
Accounts Receivable: $11.39 Mil
GF Value™: $4.64 vs. price of $8.32 (79.3% above fair value)
No single metric tells the full story. See the SGHT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sight Sciences Inc is an ophthalmic medical device company focused on the development and commercialization of surgical and nonsurgical technologies for the treatment of prevalent eye diseases. The company operates through two segments: Interventional Glaucoma, which generates the majority of revenue and includes the OMNI Surgical System family of products and the SION Surgical Instrument used in minimally invasive glaucoma surgery to reduce intraocular pressure in adult patients with open-angle glaucoma; and Interventional Dry Eye, which includes the TearCare System, an interventional device designed to melt and facilitate the removal of meibomian gland obstructions and restore gland functionality in adult patients with evaporative dry eye disease.
64GF Score
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