UPB (Upstream Bio) Accounts Receivable : $0.61 Mil (As of Dec. 2024)

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What is Upstream Bio Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Upstream Bio's accounts receivables for the quarter that ended in Dec. 2024 was $0.61 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Upstream Bio's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 91.25.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Upstream Bio's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was $8.56.

Upstream Bio Accounts Receivable Historical Data

The historical data trend for Upstream Bio'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.

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Upstream Bio Accounts Receivable Chart

Upstream Bio Annual Data

Trend

Dec22

Dec23

Dec24

Accounts Receivable

0.41

0.10

0.61

Upstream Bio Quarterly Data
	Dec22	Sep23	Dec23	Jun24	Sep24	Dec24
Accounts Receivable	Get a 7-Day Free Trial			-	0.10	0.51	0.61	0.61

Upstream Bio Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Upstream Bio 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.

Upstream Bio's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	0.613	/	0.613	*	91
=	91.25

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

Upstream Bio's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2024 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)
=	(470.451	+	0.75 * 0.613	+	0.5 * 0	-	11.867
-	0	-	0)	/	53.603
=	8.56

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.

Upstream Bio Accounts Receivable Related Terms

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Upstream Bio Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Healthcare » Biotechnology » Upstream Bio Inc (NAS:UPB) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

890 Winter Street, Suite 200, Waltham, MA, USA, 02451

Website

https://www.upstreambio.com

Upstream Bio Inc is a clinical-stage biotechnology company developing treatments for inflammatory diseases, with an initial focus on severe respiratory disorders. It is developing verekitug, the known antagonist currently in clinical development that targets the receptor for Thymic Stromal Lymphopoietin (TSLP), a cytokine that is a clinically validated driver of inflammatory response positioned upstream of multiple signaling cascades that affect a variety of immune-mediated diseases.