UPB (Upstream Bio) Change In Receivables: $-0.47 Mil (TTM As of Mar. 2026)

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UPB Upstream Bio Inc UPB
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Price $6.41
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What is Upstream Bio Change In Receivables?

Upstream Bio UPB +0.16% 10 Change In Receivables is $-0.47 Mil as of Mar. 2026. GuruFocus rates UPB with a GF Score™ of 10/100. The stock has 1 warning sign investors should review.

Upstream Bio's change in receivables for the quarter that ended in Mar. 2026 was $-0.37 Mil. It means Upstream Bio's Accounts Receivable increased by $0.37 Mil from Dec. 2025 to Mar. 2026 .

Upstream Bio's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.06 Mil. It means Upstream Bio's Accounts Receivable increased by $0.06 Mil from Dec. 2024 to Dec. 2025 .

Upstream Bio's Accounts Receivable for the quarter that ended in Mar. 2026 was $1.03 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. Upstream Bio's Days Sales Outstanding for the three months ended in Mar. 2026 was 91.25.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Upstream Bio's liquidation value for the three months ended in Mar. 2026 was $281.30 Mil.

Upstream Bio  (NAS:UPB) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.034/1.034*91
=91.25

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

Upstream Bio'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)
=294.579-14.059+0.75 * 1.034+0.5 * 0
=281.30

* 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.

Upstream Bio Change In Receivables Related Terms

Upstream Bio Change In Receivables Historical Data

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The historical data trend for Upstream Bio'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.

Upstream Bio Change In Receivables Chart

Upstream Bio Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Change In Receivables
-0.41 0.31 -0.52 -0.06

Upstream Bio Quarterly Data
Dec22 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 0.05 -0.37 0.25 0.02 -0.37
UPB
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Upstream Bio Inc UPB
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Upstream Bio 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 $-0.47 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 $-0.47 Mil mean?
Upstream Bio (UPB) has a Change In Receivables of $-0.47 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Upstream Bio and its competitors.
Is Upstream Bio's Change In Receivables too high?
Upstream Bio's current Change In Receivables is $-0.47 Mil. Overall, Upstream Bio has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Upstream Bio's Change In Receivables compare to RCKT and ABEO?
Upstream Bio's Change In Receivables of $-0.47 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 Upstream Bio and its competitors. Upstream Bio's current Change In Receivables is $-0.47 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upstream Bio stock overvalued right now?
Upstream Bio (UPB) has a current Change In Receivables of $-0.47 Mil. The current Change In Receivables is $-0.47 Mil. Upstream Bio's overall GF Score™ is 10/100 with 1 warning sign 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 Upstream Bio (UPB), the current Change In Receivables is $-0.47 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.

Upstream Bio Business Description

Address 890 Winter Street, Suite 200, Waltham, MA, USA, 02451
Upstream Bio Inc is a clinical-stage biotechnology company developing treatments for inflammatory diseases, with an initial focus on severe respiratory disorders. It is developing verekitug, the known antagonist currently in clinical development that targets the receptor for Thymic Stromal Lymphopoietin (TSLP), a cytokine that is a clinically validated driver of inflammatory response positioned upstream of multiple signaling cascades that affect a variety of immune-mediated diseases. Verekitug has advanced into three separate world-wide, placebo-controlled, randomized Phase 2 clinical trials, two completed in chronic rhinosinusitis with nasal polyps (CRSwNP) and severe asthma, and one ongoing in chronic obstructive pulmonary disease (COPD).
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