EMMA (Emmaus Life Sciences) Change In Receivables: $0.01 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

What is Emmaus Life Sciences Change In Receivables?

Emmaus Life Sciences EMMA +2.89% Change In Receivables is $0.01 Mil as of Mar. 2026. The stock has 6 warning signs investors should review.

Emmaus Life Sciences's change in receivables for the quarter that ended in Mar. 2026 was $0.76 Mil. It means Emmaus Life Sciences's Accounts Receivable declined by $0.76 Mil from Dec. 2025 to Mar. 2026 .

Emmaus Life Sciences's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.18 Mil. It means Emmaus Life Sciences's Accounts Receivable increased by $0.18 Mil from Dec. 2024 to Dec. 2025 .

Emmaus Life Sciences's Accounts Receivable for the quarter that ended in Mar. 2026 was $2.05 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. Emmaus Life Sciences's Days Sales Outstanding for the three months ended in Mar. 2026 was 94.29.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Emmaus Life Sciences's liquidation value for the three months ended in Mar. 2026 was $-82.99 Mil.

Emmaus Life Sciences  (OTCPK:EMMA) 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.

Emmaus Life Sciences's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.048/1.982*91
=94.29

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

Emmaus Life Sciences'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)
=1.072-86.556+0.75 * 2.048+0.5 * 1.909
=-82.99

* 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.

Emmaus Life Sciences Change In Receivables Related Terms

Emmaus Life Sciences Change In Receivables Historical Data

* Premium members only.

The historical data trend for Emmaus Life Sciences's Change In Receivables 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.

Emmaus Life Sciences Change In Receivables Chart

Emmaus Life Sciences Annual Data
Trend Sep16 Sep17 Sep18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.85 0.61 -5.15 2.90 -0.18

Emmaus Life Sciences 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.56 -0.01 -0.55 -0.19 0.76

Emmaus Life Sciences 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 $0.01 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0.01 Mil mean?
Emmaus Life Sciences (EMMA) has a Change In Receivables of $0.01 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Emmaus Life Sciences and its competitors.
Is Emmaus Life Sciences' Change In Receivables too high?
Emmaus Life Sciences' current Change In Receivables is $0.01 Mil.
How does Emmaus Life Sciences' Change In Receivables compare to PTIX and BZYR?
Emmaus Life Sciences' Change In Receivables of $0.01 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 Emmaus Life Sciences and its competitors. Emmaus Life Sciences's current Change In Receivables is $0.01 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emmaus Life Sciences stock overvalued right now?
Based on GuruFocus' analysis, Emmaus Life Sciences (EMMA) is currently considered Modestly Overvalued. The stock's GF Value™ is $0.01, compared to a current price of $0.01 — trading 17.3% above its estimated fair value. The current Change In Receivables is $0.01 Mil. 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 Emmaus Life Sciences (EMMA), the current Change In Receivables is $0.01 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.

Emmaus Life Sciences Business Description

Address 21250 Hawthorne Boulevard, Suite 800, Torrance, CA, USA, 90503
Emmaus Life Sciences Inc is a commercial-stage biopharmaceutical company engaged in the discovery, development, marketing and sales of the Company's product Endari (prescription grade L-glutamine oral powder), to reduce the acute complications of sickle cell disease (SCD) in adult and pediatric patients five years of age and older. Endari is reimbursable by the Centers for Medicare and Medicaid Services, and every state provides coverage for Endari for outpatient prescriptions to all eligible Medicaid enrollees within their state Medicaid programs. Endari is also reimbursable by many commercial payors.