SGP (SpyGlass Pharma) Change In Receivables: $-0.13 Mil (TTM As of Jun. 2026)

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SGP SpyGlass Pharma Inc SGP
12 GF Score
Price $24.96
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What is SpyGlass Pharma Change In Receivables?

SpyGlass Pharma SGP -0.44% 12 Change In Receivables is $-0.13 Mil as of Jun. 2026. GuruFocus rates SGP with a GF Score™ of 12/100.

SpyGlass Pharma's change in receivables for the quarter that ended in Jun. 2026 was $-0.03 Mil. It means SpyGlass Pharma's Accounts Receivable increased by $0.03 Mil from Mar. 2026 to Jun. 2026 .

SpyGlass Pharma's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.01 Mil. It means SpyGlass Pharma's Accounts Receivable increased by $0.01 Mil from Dec. 2024 to Dec. 2025 .

SpyGlass Pharma's Accounts Receivable for the quarter that ended in Jun. 2026 was $0.00 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.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. SpyGlass Pharma's liquidation value for the three months ended in Jun. 2026 was $223.12 Mil.

SpyGlass Pharma  (NAS:SGP) 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.

SpyGlass Pharma's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/0*91
=

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

SpyGlass Pharma's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=234.186-11.069+0.75 * 0+0.5 * 0
=223.12

* 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.

SpyGlass Pharma Change In Receivables Related Terms

SpyGlass Pharma Change In Receivables Historical Data

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The historical data trend for SpyGlass Pharma'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.

SpyGlass Pharma Change In Receivables Chart

SpyGlass Pharma Annual Data
Trend Dec23 Dec24 Dec25
Change In Receivables
-0.09 -0.30 -0.01

SpyGlass Pharma Quarterly Data
Dec23 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Change In Receivables Get a 7-Day Free Trial 0.08 0.13 -0.01 -0.22 -0.03
SGP
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SpyGlass Pharma Inc SGP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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SpyGlass Pharma 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-0.13 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 $-0.13 Mil mean?
SpyGlass Pharma (SGP) has a Change In Receivables of $-0.13 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for SpyGlass Pharma and its competitors.
Is SpyGlass Pharma's Change In Receivables too high?
SpyGlass Pharma's current Change In Receivables is $-0.13 Mil. Overall, SpyGlass Pharma has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does SpyGlass Pharma's Change In Receivables compare to RIGL and NGNE?
SpyGlass Pharma's Change In Receivables of $-0.13 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 SpyGlass Pharma and its competitors. SpyGlass Pharma's current Change In Receivables is $-0.13 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SpyGlass Pharma stock overvalued right now?
SpyGlass Pharma (SGP) has a current Change In Receivables of $-0.13 Mil. The current Change In Receivables is $-0.13 Mil. SpyGlass Pharma's overall GF Score™ is 12/100. 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 SpyGlass Pharma (SGP), the current Change In Receivables is $-0.13 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.

SpyGlass Pharma Business Description

Address 27061 Aliso Creek Road, Suite 100, Aliso Viejo, CA, USA, 92656
SpyGlass Pharma Inc is a late-stage biopharmaceutical company focused on transforming the treatment paradigm for patients living with chronic eye conditions through long-acting, sustained drug delivery of approved medicines. The company is developing two programs: the BIM-IOL System, which is intended for use during cataract surgery to deliver glaucoma treatment, and the BIM-DRS, which is designed for glaucoma patients who are not undergoing cataract surgery.
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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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