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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. US Physical Therapy's accounts receivables for the quarter that ended in Jun. 2026 was $69.6 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
US Physical Therapy's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 29.67.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. US Physical Therapy's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-48.45.
US Physical Therapy 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.
US Physical Therapy'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), US Physical Therapy's accounts receivable are only considered to be worth 75% of book value:
US Physical Therapy'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.
US Physical Therapy Accounts Receivable Related Terms
US Physical Therapy Accounts Receivable Historical Data
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The historical data trend for US Physical Therapy'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 $69.6 Mil mean?
US Physical Therapy (USPH) has a Accounts Receivable of $69.6 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on US Physical Therapy and its competitors.
Is US Physical Therapy's Accounts Receivable too high?
US Physical Therapy's current Accounts Receivable is $69.6 Mil. Overall, US Physical Therapy has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does US Physical Therapy's Accounts Receivable compare to NUTX and AMN?
US Physical Therapy's Accounts Receivable of $69.6 Mil can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Accounts Receivable depends on the Healthcare Providers & Services 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 US Physical Therapy and its competitors. US Physical Therapy's current Accounts Receivable is $69.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is US Physical Therapy stock overvalued right now?
Based on GuruFocus' analysis, US Physical Therapy (USPH) is currently considered Modestly Undervalued. The stock's GF Value™ is $104.39, compared to a current price of $78.27 — trading 25% below its estimated fair value. The current Accounts Receivable is $69.6 Mil. US Physical Therapy's overall GF Score™ is 85/100 with 9 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 US Physical Therapy (USPH), the current Accounts Receivable is $69.6 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 US Physical Therapy (USPH) Overvalued in 2026?
Based on GuruFocus' analysis, US Physical Therapy stock appears to be undervalued.
The current stock price of $78.27 is trading 25% below its estimated GF Value™ of $104.39.
GuruFocus considers US Physical Therapy to be Modestly Undervalued.
Key valuation signals for USPH:
Accounts Receivable: $69.6 Mil
GF Value™: $104.39 vs. price of $78.27 (25% below fair value)
No single metric tells the full story. See the USPH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
US Physical Therapy Inc through its subsidiaries operate outpatient physical therapy clinics that provide pre-and post-operative care and treatment for orthopedic-related disorders, sports-related injuries, preventative care, rehabilitation of injured workers, and neurological-related injuries. The principal payment sources for the clinics' services are managed care programs, commercial health insurance, Medicare/Medicaid, workers' compensation insurance, and proceeds from personal injury cases. Its operating segment includes Physical therapy operations and Industrial injury prevention services. The company generates maximum revenue from the Physical therapy operations segment.
85GF Score
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