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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Universe Pharmaceuticals's accounts receivables for the quarter that ended in Mar. 2026 was $14.96 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Universe Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 302.07.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Universe Pharmaceuticals's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $45.18.
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.
Universe Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Universe Pharmaceuticals's accounts receivable are only considered to be worth 75% of book value:
Universe Pharmaceuticals's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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.
Universe Pharmaceuticals Accounts Receivable Related Terms
Universe Pharmaceuticals Accounts Receivable Historical Data
* 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 $14.96 Mil mean?
Universe Pharmaceuticals (UPC) has a Accounts Receivable of $14.96 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Universe Pharmaceuticals and its competitors.
Is Universe Pharmaceuticals' Accounts Receivable too high?
Universe Pharmaceuticals' current Accounts Receivable is $14.96 Mil. Overall, Universe Pharmaceuticals has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Universe Pharmaceuticals' Accounts Receivable compare to NPHC and CBIH?
Universe Pharmaceuticals' Accounts Receivable of $14.96 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 Universe Pharmaceuticals and its competitors. Universe Pharmaceuticals's current Accounts Receivable is $14.96 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universe Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Universe Pharmaceuticals (UPC) is currently considered Possible Value Trap. The stock's GF Value™ is $5.14, compared to a current price of $3.48 — trading 32.3% below its estimated fair value. The current Accounts Receivable is $14.96 Mil. Universe Pharmaceuticals' overall GF Score™ is 56/100 with 7 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 Universe Pharmaceuticals (UPC), the current Accounts Receivable is $14.96 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.
Is Universe Pharmaceuticals (UPC) Overvalued in 2026?
Based on GuruFocus' analysis, Universe Pharmaceuticals stock appears to be undervalued.
The current stock price of $3.48 is trading 32.3% below its estimated GF Value™ of $5.14.
GuruFocus considers Universe Pharmaceuticals to be Possible Value Trap.
Key valuation signals for UPC:
Accounts Receivable: $14.96 Mil
GF Value™: $5.14 vs. price of $3.48 (32.3% below fair value)
No single metric tells the full story. See the UPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universe Pharmaceuticals Inc is a pharmaceutical company specializing in the manufacturing, marketing, sales and distribution of traditional Chinese medicine derivatives products targeting the elderly with the goal of addressing their physical conditions in the ageing process and promoting their general well-being. The company also sells biomedical drugs, medical instruments, Traditional Chinese Medicine Pieces, and dietary supplements manufactured by third-party pharmaceutical companies. Its products are under two categories namely treatment and relief for common chronic health conditions in the elderly designed to achieve physical wellness and longevity (Chronic Condition Treatments), and cold and flu medications.
56GF Score
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