SKUL a/r trends are definintely a concern and perhaps that's one of the negatives the short sellers have focused on ....
A good sign as per the 10Q is that the a/r is diversified -
No single customer accounted for greater than 10% of the Company’s accounts receivable as of September 30, 2012 and 2011. Customer B accounted for 16.4% of the Company’s accounts receivable as of December 31, 2011.