IOVA (Iovance Biotherapeutics) Change In Receivables: $-10.8 Mil (TTM As of Mar. 2026)

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IOVA Iovance Biotherapeutics Inc IOVA
32 GF Score
Price $5.15
! 5 Warning Signs
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What is Iovance Biotherapeutics Change In Receivables?

Iovance Biotherapeutics IOVA -0.68% 32 Change In Receivables is $-10.8 Mil as of Mar. 2026. GuruFocus rates IOVA with a GF Score™ of 32/100. The stock has 5 warning signs investors should review.

Iovance Biotherapeutics's change in receivables for the quarter that ended in Mar. 2026 was $0.7 Mil. It means Iovance Biotherapeutics's Accounts Receivable declined by $0.7 Mil from Dec. 2025 to Mar. 2026 .

Iovance Biotherapeutics's change in receivables for the fiscal year that ended in Dec. 2025 was $-13.1 Mil. It means Iovance Biotherapeutics's Accounts Receivable increased by $13.1 Mil from Dec. 2024 to Dec. 2025 .

Iovance Biotherapeutics's Accounts Receivable for the quarter that ended in Mar. 2026 was $81.8 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. Iovance Biotherapeutics's Days Sales Outstanding for the three months ended in Mar. 2026 was 104.44.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Iovance Biotherapeutics's liquidation value for the three months ended in Mar. 2026 was $200.0 Mil.

Iovance Biotherapeutics  (NAS:IOVA) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=81.758/71.43*91
=104.44

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

Iovance Biotherapeutics'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)
=313.443-203.911+0.75 * 81.758+0.5 * 58.376
=200.0

* 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.

Iovance Biotherapeutics Change In Receivables Related Terms

Iovance Biotherapeutics Change In Receivables Historical Data

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The historical data trend for Iovance Biotherapeutics'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.

Iovance Biotherapeutics Change In Receivables Chart

Iovance Biotherapeutics Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 -0.15 -69.19 -13.11

Iovance Biotherapeutics 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 -1.60 11.00 -6.82 -15.69 0.69
IOVA
32GF Score
Iovance Biotherapeutics Inc IOVA
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Iovance Biotherapeutics 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 $-10.8 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 $-10.8 Mil mean?
Iovance Biotherapeutics (IOVA) has a Change In Receivables of $-10.8 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Iovance Biotherapeutics and its competitors.
Is Iovance Biotherapeutics' Change In Receivables too high?
Iovance Biotherapeutics' current Change In Receivables is $-10.8 Mil. Overall, Iovance Biotherapeutics has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does Iovance Biotherapeutics' Change In Receivables compare to SNDX and GLUE?
Iovance Biotherapeutics' Change In Receivables of $-10.8 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 Iovance Biotherapeutics and its competitors. Iovance Biotherapeutics's current Change In Receivables is $-10.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Iovance Biotherapeutics stock overvalued right now?
Iovance Biotherapeutics (IOVA) has a current Change In Receivables of $-10.8 Mil. The current Change In Receivables is $-10.8 Mil. Iovance Biotherapeutics' overall GF Score™ is 32/100 with 5 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 Iovance Biotherapeutics (IOVA), the current Change In Receivables is $-10.8 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.

Iovance Biotherapeutics Business Description

Address 825 Industrial Road, Suite 100, San Carlos, CA, USA, 94070
Iovance Biotherapeutics Inc is a clinical-stage biopharmaceutical company, pioneering a transformational approach to treating cancer by harnessing the human immune system's ability to recognize and destroy diverse cancer cells using therapies personalized for each patient. The company is preparing for potential U.S. regulatory approvals and commercialization of the first autologous T-cell therapy to address a solid tumor cancer. It operates in one segment, focusing on innovating, developing, and commercializing therapies using its autologous TIL cell therapies for patients with solid tumor cancers. Geographically, the company operates in United States and Rest of the World.
32GF Score

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