IOBCF (Ion Beam Applications) Change In Receivables: $-21.5 Mil (TTM As of Dec. 2025)

What is Ion Beam Applications Change In Receivables?

Ion Beam Applications IOBCF 82 Change In Receivables is $-21.5 Mil as of Dec. 2025. GuruFocus rates IOBCF with a GF Score™ of 82/100 and a GF Value™ of $18.57 (Fairly Valued). The stock has 10 warning signs investors should review.

Ion Beam Applications's change in receivables for the quarter that ended in Dec. 2025 was $-17.9 Mil. It means Ion Beam Applications's Accounts Receivable increased by $17.9 Mil from Jun. 2025 to Dec. 2025 .

Ion Beam Applications's change in receivables for the fiscal year that ended in Dec. 2025 was $-21.6 Mil. It means Ion Beam Applications's Accounts Receivable increased by $21.6 Mil from Dec. 2024 to Dec. 2025 .

Ion Beam Applications's Accounts Receivable for the quarter that ended in Dec. 2025 was $112.8 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. Ion Beam Applications's Days Sales Outstanding for the six months ended in Dec. 2025 was 55.77.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Ion Beam Applications's liquidation value for the six months ended in Dec. 2025 was $-419.4 Mil.

Ion Beam Applications (OTCPK:IOBCF) 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.

Ion Beam Applications's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	112.8	/	369.149	*	91
=	55.77

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

Ion Beam Applications's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

	Liquidation Value
=	Cash, Cash Equivalents, Marketable Securities	-	Total Liabilities	+	(0.75 * Accounts Receivable)	+	(0.5 * Total Inventories)
=	76.404	-	659.717	+	0.75 * 112.8	+	0.5 * 158.577
=	-419.4

* 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.

Ion Beam Applications Change In Receivables Related Terms

Ion Beam Applications Change In Receivables Historical Data

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The historical data trend for Ion Beam Applications's Change In Receivables can be seen below:

Ion Beam Applications Change In Receivables Chart

Ion Beam Applications Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Change In Receivables

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33.18

-77.33

4.05

24.33

-21.60

Ion Beam Applications Semi-Annual Data
	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
Change In Receivables	Get a 7-Day Free Trial															5.54	-2.77	27.02	-3.69	-17.86

82GF Score

Ion Beam Applications SA IOBCF

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

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Ion Beam Applications 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-21.5 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of $-21.5 Mil mean?

Ion Beam Applications (IOBCF) has a Change In Receivables of $-21.5 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Ion Beam Applications and its competitors.

Is Ion Beam Applications' Change In Receivables too high?

Ion Beam Applications' current Change In Receivables is $-21.5 Mil. Overall, Ion Beam Applications has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does Ion Beam Applications' Change In Receivables compare to ABT and SYK?

Ion Beam Applications' Change In Receivables of $-21.5 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?

A good Change In Receivables depends on the Medical Devices & Instruments 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 Ion Beam Applications and its competitors. Ion Beam Applications's current Change In Receivables is $-21.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Ion Beam Applications stock overvalued right now?

Based on GuruFocus' analysis, Ion Beam Applications (IOBCF) is currently considered Fairly Valued. The stock's GF Value™ is $18.57, compared to a current price of $18.86 — trading 1.6% above its estimated fair value. The current Change In Receivables is $-21.5 Mil. Ion Beam Applications' overall GF Score™ is 82/100 with 10 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 Ion Beam Applications (IOBCF), the current Change In Receivables is $-21.5 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 Ion Beam Applications (IOBCF) Overvalued in 2026?

Based on GuruFocus' analysis, Ion Beam Applications stock appears to be overvalued. The current stock price of $18.86 is trading 1.6% above its estimated GF Value™ of $18.57. GuruFocus considers Ion Beam Applications to be Fairly Valued.

Key valuation signals for IOBCF:

Change In Receivables: $-21.5 Mil
GF Value™: $18.57 vs. price of $18.86 (1.6% above fair value)
GF Score™: 82/100 with 10 warning signs

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

Ion Beam Applications Business Description

Industry Healthcare Medical Devices & Instruments

Comparable Companies XBRU:SEQUA ABT SYK MDT BSX EW XTER:SHL GEHC DXCM XAMS:PHIA SZSE:300760 STE ZBH XSWX:SOON LSE:SN.PEN SHSE:688271 GMED TSE:7733 PODD

Other Exchanges 0GZK:UK IOB:Germany IBAB:Belgium

Address Chemin du Cyclotron, 3, Louvain-La-Neuve, BEL, B-1348

Website https://www.iba-worldwide.com

Ion Beam Applications SA develops and manufactures medical devices and software solutions. The firm operates in three segments: IBA Clinical, including Proton Therapy and Dosimetry; IBA Technologies; and IBA Corporate. Proton therapy and other accelerators contribute to the majority of sales. It offers solutions for precision cancer treatment through the use of proton beams, as well as cyclotrons used for the production of radioisotopes and industrial accelerators for sterilization and ionization. The dosimetry business sells measurement and quality assurance instruments for radiotherapy and medical imaging. The firm operates in three geographical areas: Belgium, the United States, China, Germany, and India.

82GF Score

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

$18.86

Price

$18.57

GF Value

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