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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. UnitedHealth Group's accounts receivables for the quarter that ended in Jun. 2026 was CHF17,243 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
UnitedHealth Group's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 17.57.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. UnitedHealth Group's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was CHF-144.52.
UnitedHealth Group 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.
UnitedHealth Group'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), UnitedHealth Group's accounts receivable are only considered to be worth 75% of book value:
UnitedHealth Group'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.
UnitedHealth Group Accounts Receivable Related Terms
UnitedHealth Group Accounts Receivable Historical Data
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The historical data trend for UnitedHealth Group'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 CHF17,243 Mil mean?
UnitedHealth Group (XSWX:UNH) has a Accounts Receivable of CHF17,243 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on UnitedHealth Group and its competitors.
Is UnitedHealth Group's Accounts Receivable too high?
UnitedHealth Group's current Accounts Receivable is CHF17,243 Mil. Overall, UnitedHealth Group has a GF Score™ of 78/100, reflecting its overall financial health beyond just this single metric.
How does UnitedHealth Group's Accounts Receivable compare to CVS and ELV?
UnitedHealth Group's Accounts Receivable of CHF17,243 Mil can be compared against companies in the Healthcare Plans 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 Plans company?
A good Accounts Receivable depends on the Healthcare Plans 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 UnitedHealth Group and its competitors. UnitedHealth Group's current Accounts Receivable is CHF17,243 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UnitedHealth Group stock overvalued right now?
UnitedHealth Group (XSWX:UNH) has a current Accounts Receivable of CHF17,243 Mil. The stock's GF Value™ is CHF477.98, compared to a current price of CHF310.35 — trading 35.1% below its estimated fair value. The current Accounts Receivable is CHF17,243 Mil. UnitedHealth Group's overall GF Score™ is 78/100 with 6 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 UnitedHealth Group (XSWX:UNH), the current Accounts Receivable is CHF17,243 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 UnitedHealth Group (XSWX:UNH) Overvalued in 2026?
Based on GuruFocus' analysis, UnitedHealth Group stock appears to be undervalued.
The current stock price of CHF310.35 is trading 35.1% below its estimated GF Value™ of CHF477.98.
Key valuation signals for XSWX:UNH:
Accounts Receivable: CHF17,243 Mil
GF Value™: CHF477.98 vs. price of CHF310.35 (35.1% below fair value)
No single metric tells the full story. See the XSWX:UNH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UnitedHealth Group is one of the largest private health insurers and provides medical benefits to about 51 million members globally, including 1 million outside the US as of December 2025. As a leader in employer-sponsored, self-directed, and government-backed insurance plans, UnitedHealth has obtained massive scale in medical insurance. Along with its insurance assets, UnitedHealth's Optum franchises help create a healthcare services colossus that spans everything from pharmaceutical benefits to providing outpatient care and analytics to affiliates and third parties.
78GF Score
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