Labiana Health (XMAD:LAB) Accounts Receivable: €10.39 Mil (As of Dec. 2025)

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XMAD:LAB Labiana Health SA XMAD:LAB
57 GF Score
Price €6.65
GF Value €3.59
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Labiana Health Accounts Receivable?

Labiana Health XMAD:LAB -0.75% 57 Accounts Receivable is €10.39 Mil as of Dec. 2025. GuruFocus rates XMAD:LAB with a GF Score™ of 57/100 and a GF Value™ of €3.59 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Labiana Health's accounts receivables for the quarter that ended in Dec. 2025 was €10.39 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Labiana Health's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 52.71.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Labiana Health's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-4.57.


Labiana Health 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.

Labiana Health's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10.391/35.98*91
=52.71

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

Labiana Health's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(5.916+0.75 * 10.391+0.5 * 12.033-52.786
-0--0.326)/7.166
=-4.57

* 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.


Labiana Health Accounts Receivable Related Terms


Labiana Health Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Labiana Health'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.

Labiana Health Accounts Receivable Chart

Labiana Health Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 7.93 8.78 11.82 9.42 10.39

Labiana Health Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.82 10.87 9.42 12.36 10.39
XMAD:LAB
57GF Score
Labiana Health SA XMAD:LAB
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Labiana Health Accounts Receivable Calculation

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

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of €10.39 Mil mean?
Labiana Health (XMAD:LAB) has a Accounts Receivable of €10.39 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Labiana Health and its competitors.
Is Labiana Health's Accounts Receivable too high?
Labiana Health's current Accounts Receivable is €10.39 Mil. Overall, Labiana Health has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Labiana Health's Accounts Receivable compare to ZTS and UTHR?
Labiana Health's Accounts Receivable of €10.39 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 Labiana Health and its competitors. Labiana Health's current Accounts Receivable is €10.39 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Labiana Health stock overvalued right now?
Based on GuruFocus' analysis, Labiana Health (XMAD:LAB) is currently considered Significantly Overvalued. The stock's GF Value™ is €3.59, compared to a current price of €6.65 — trading 85.2% above its estimated fair value. The current Accounts Receivable is €10.39 Mil. Labiana Health's overall GF Score™ is 57/100 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 Labiana Health (XMAD:LAB), the current Accounts Receivable is €10.39 Mil as of Dec. 2025. 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 Labiana Health (XMAD:LAB) Overvalued in 2026?

Based on GuruFocus' analysis, Labiana Health stock appears to be overvalued. The current stock price of €6.65 is trading 85.2% above its estimated GF Value™ of €3.59. GuruFocus considers Labiana Health to be Significantly Overvalued.

Key valuation signals for XMAD:LAB:

  • Accounts Receivable: €10.39 Mil
  • GF Value™: €3.59 vs. price of €6.65 (85.2% above fair value)
  • GF Score™: 57/100 with 4 warning signs

No single metric tells the full story. See the XMAD:LAB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Labiana Health Business Description

Other Exchanges 8RK:Germany
Address Avenida Europa, 34 1st D, Pozuelo de Alarcon, Madrid, ESP, 28023
Labiana Health SA is a manufacturer of pharmacological products for veterinary use. The company's activities include a GMP manufacturer for EU animal and human health industries, a manufacturer specializing in sterile and lyophilized dosage forms, and a source of development, acquisition, and licensing of molecules such as Fosfomycin Trometamol. The company operates in two segment Animal Health and Human Health.
57GF Score

Get the complete analysis for XMAD:LAB

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€6.65
Price
€3.59
GF Value