ACOG (Alpha Cognition) Change In Receivables: $-3.16 Mil (TTM As of Mar. 2026)

What is Alpha Cognition Change In Receivables?

Alpha Cognition ACOG -1.18% 31 Change In Receivables is $-3.16 Mil as of Mar. 2026. GuruFocus rates ACOG with a GF Score™ of 31/100. The stock has 3 warning signs investors should review.

Alpha Cognition's change in receivables for the quarter that ended in Mar. 2026 was $0.66 Mil. It means Alpha Cognition's Accounts Receivable declined by $0.66 Mil from Dec. 2025 to Mar. 2026 .

Alpha Cognition's change in receivables for the fiscal year that ended in Dec. 2025 was $-4.24 Mil. It means Alpha Cognition's Accounts Receivable increased by $4.24 Mil from Dec. 2024 to Dec. 2025 .

Alpha Cognition's Accounts Receivable for the quarter that ended in Mar. 2026 was $3.58 Mil.

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 Receivable are being managed. Alpha Cognition's Days Sales Outstanding for the three months ended in Mar. 2026 was 92.39.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Alpha Cognition's liquidation value for the three months ended in Mar. 2026 was $48.16 Mil.

Alpha Cognition (NAS:ACOG) Change In Receivables 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 Receivable are being managed.

Alpha Cognition's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	3.578	/	3.534	*	91
=	92.39

2. In Ben Graham's calculation of liquidation value, Alpha Cognition's accounts receivable are only considered to be worth 75% of book value:

Alpha Cognition's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

	Liquidation Value
=	Cash, Cash Equivalents, Marketable Securities	-	Total Liabilities	+	(0.75 * Accounts Receivable)	+	(0.5 * Total Inventories)
=	54.248	-	11.792	+	0.75 * 3.578	+	0.5 * 6.044
=	48.16

* 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.

Alpha Cognition Change In Receivables Related Terms

Alpha Cognition Change In Receivables Historical Data

* Premium members only.

The historical data trend for Alpha Cognition's Change In Receivables can be seen below:

Alpha Cognition Change In Receivables Chart

Alpha Cognition Annual Data

Trend

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Change In Receivables

Get a 7-Day Free Trial

0.00

-4.24

Alpha Cognition Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
Change In Receivables	Get a 7-Day Free Trial															-0.42	-1.39	-1.03	-1.39	0.66

31GF Score

Alpha Cognition Inc ACOG

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

View Full Analysis

Alpha Cognition Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-3.16 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of $-3.16 Mil mean?

Alpha Cognition (ACOG) has a Change In Receivables of $-3.16 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Alpha Cognition and its competitors.

Is Alpha Cognition's Change In Receivables too high?

Alpha Cognition's current Change In Receivables is $-3.16 Mil. Overall, Alpha Cognition has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.

How does Alpha Cognition's Change In Receivables compare to HURA and MENS?

Alpha Cognition's Change In Receivables of $-3.16 Mil can be compared against companies in the Biotechnology industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good Change In Receivables for a Biotechnology company?

A good Change In Receivables depends on the Biotechnology industry context. However, Change In Receivables 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 Change In Receivables mean?

A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Alpha Cognition and its competitors. Alpha Cognition's current Change In Receivables is $-3.16 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Alpha Cognition stock overvalued right now?

Alpha Cognition (ACOG) has a current Change In Receivables of $-3.16 Mil. The current Change In Receivables is $-3.16 Mil. Alpha Cognition's overall GF Score™ is 31/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.

How is Change In Receivables calculated?

Change In Receivables is calculated from a company's financial statements. For Alpha Cognition (ACOG), the current Change In Receivables is $-3.16 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.

Alpha Cognition Business Description

Industry Healthcare Biotechnology

Comparable Companies HURA MENS ENLV CNTB SMNR VTVT SPRB TLSA SPRO VXRT VRTX REGN XBRU:UCB XBRU:ARGX XKRX:207940 ALNY ASX:CSL RVMD ONC MRNA

Other Exchanges 7N70:Germany

Address 1200 - 750 West Pender Street, Vancouver, BC, CAN, V6C 2T8

Website https://www.alphacognition.com

Alpha Cognition Inc is a biopharmaceutical company dedicated to developing treatments for patients suffering from neurodegenerative diseases, such as Alzheimers disease, for which there are limited or no treatment options. The Companies current focus is on the commercial manufacturing and sales of ZUNVEYL oral tablet formulation. The Companies commercial development program for ZUNVEYL is focused on building a long-term care commercial team that can focus on providing key points of differentiation, exploiting key issues with existing Acetylcholinesterase inhibitors treatments, and seeking potential licensing partners for other additional indications and new formulations.

31GF Score

Get the complete analysis for ACOG

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

$8.41

Price

View ACOG Analysis

See Change In Receivables data for all stocks →