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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. United Therapeutics's accounts receivables for the quarter that ended in Jun. 2026 was $310 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
United Therapeutics's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 36.15.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. United Therapeutics's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $50.90.
United Therapeutics 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.
United Therapeutics'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), United Therapeutics's accounts receivable are only considered to be worth 75% of book value:
United Therapeutics'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.
United Therapeutics Accounts Receivable Related Terms
United Therapeutics Accounts Receivable Historical Data
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The historical data trend for United Therapeutics'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.
United Therapeutics (UTHR) has a Accounts Receivable of $310 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on United Therapeutics and its competitors.
Is United Therapeutics' Accounts Receivable too high?
United Therapeutics' current Accounts Receivable is $310 Mil. Overall, United Therapeutics has a GF Score™ of 87/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does United Therapeutics' Accounts Receivable compare to VTRS and NBIX?
United Therapeutics' Accounts Receivable of $310 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 United Therapeutics and its competitors. United Therapeutics's current Accounts Receivable is $310 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Therapeutics stock overvalued right now?
Based on GuruFocus' analysis, United Therapeutics (UTHR) is currently considered Modestly Overvalued. The stock's GF Value™ is $426.64, compared to a current price of $513.17 — trading 20.3% above its estimated fair value. The current Accounts Receivable is $310 Mil. United Therapeutics' overall GF Score™ is 87/100 with 3 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 United Therapeutics (UTHR), the current Accounts Receivable is $310 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 United Therapeutics (UTHR) Overvalued in 2026?
Based on GuruFocus' analysis, United Therapeutics stock appears to be overvalued.
The current stock price of $513.17 is trading 20.3% above its estimated GF Value™ of $426.64.
GuruFocus considers United Therapeutics to be Modestly Overvalued.
Key valuation signals for UTHR:
Accounts Receivable: $310 Mil
GF Value™: $426.64 vs. price of $513.17 (20.3% above fair value)
No single metric tells the full story. See the UTHR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
United Therapeutics Corp specializes in drug development for pulmonary arterial hypertension (PAH), a rare and progressive disease marked by abnormally high blood pressure in the arteries of the lungs. The company's therapies for PAH largely focus on the prostacyclin pathway, and many of its treatments are based on the same molecule, treprostinil. The company markets and sells the following commercial therapies in the United States to treat PAH: Tyvaso DPI (treprostinil) Inhalation Powder, Remodulin Injection, Orenitram (treprostinil) Extended-Release Tablets, Adcirca (tadalafil) Tablets, and Unituxin. It derives maximum revenue from the sale of Tyvaso DPI. Geographically, the company operates in United States and Rest of the World, of which United States generates majority of the revenue.
87GF Score
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