CHINA FUND (CHINA FUND) Accounts Receivable : $0.00 Mil (As of Oct. 2023)

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What is CHINA FUND Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CHINA FUND's accounts receivables for the quarter that ended in Oct. 2023 was $0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CHINA FUND's Net-Net Working Capital per share for the quarter that ended in Oct. 2023 was $-0.04.

CHINA FUND Accounts Receivable Historical Data

The historical data trend for CHINA FUND's Accounts Receivable 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.

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CHINA FUND Accounts Receivable Chart

CHINA FUND Annual Data

Trend

Oct17

Oct18

Oct19

Oct20

Oct21

Oct22

Oct23

Accounts Receivable

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CHINA FUND Semi-Annual Data
	Oct17	Apr18	Oct18	Apr19	Oct19	Apr20	Oct20	Apr21	Oct21	Apr22	Oct22	Apr23	Oct23
Accounts Receivable	Get a 7-Day Free Trial								-	-	-	-	-

CHINA FUND Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

CHINA FUND Accounts Receivable 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 receivables are being managed.

CHINA FUND's Days Sales Outstanding for the quarter that ended in Oct. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	0	/	-19.692	*	91
=

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), CHINA FUND's accounts receivable are only considered to be worth 75% of book value:

CHINA FUND's Net-Net Working Capital Per Share for the quarter that ended in Oct. 2023 is calculated as:

	Net-Net Working Capital Per Share
=	(Cash And Cash Equivalents	+	0.75 * Accounts Receivable	+	0.5 * Total Inventories	-	Total Liabilities
-	Preferred Stock	-	Minority Interest)	/	Shares Outstanding (EOP)
=	(0.002	+	0.75 * 0	+	0.5 * 0	-	0.367
-	0	-	0)	/	10.03
=	-0.04

Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.

CHINA FUND Accounts Receivable Related Terms

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CHINA FUND (CHINA FUND) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Financial Services » Asset Management » CHINA FUND INC (NYSE:CHN) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

C/o Brown Brothers Harriman & Co, 50 Post Office Square, Boston, MA, USA, 02110

Website

https://www.chinafundinc.com

CHINA FUND INC is a non-diversified, closed-end management investment company. Its investment objective is a long-term capital appreciation which it seeks to achieve by investing in equity securities with trading in China and outside China. It invests in various industries such as Insurance, Entertainment, Machinery, Electrical Equipment, Beverages, Hotels, Restaurants and Leisure among others.

Executives

Yan Hu	director	60 VICTORIA EMBANKMENT, LONDON X0 EC4Y 0JP
Theresa Noriega-lum	officer: President	4 EMBARCADERO CENTER, SUITE 550, SAN FRANCISCO CA 94111
Iwanicki George John Jr	director	8K THORMAN LANE, HUNTINGTON NY 11743
Julian Reid	10 percent owner	C/O BROWN BROTHERS HARRIMAN, 50 POST OFFICE SQUARE, BOSTON MA 02110
City Of London Investment Group Plc	10 percent owner	77 GRACECHURCH STREET, LONDON X0 EC3V0AS
Frank L Wheeler	officer: President	FOUR EMBARCADERO CENTER, SUITE 550, SAN FRANCISCO CA 94111
Michael F Holland	director
Richard Silver	10 percent owner	C/O STATE STREET BANK AND TRUST COMPANY, ONE LINCOLN STREET, BOSTON MA 02111
City Of London Investment Management Co Ltd	10 percent owner	77 GRACECHURCH STREET, LONDON X0 EC3V0AS
Heiko Mildner	other: Affiliated Person	1633 BROADWAY, NEW YORK NY 10019
Kathleen C. Thompson	other: Affiliated Person	1633 BROADWAY, NEW YORK NY 10019
Jeffrey D Parker	other: See remarks	1345 AVENUE OF THE AMERICAS, NEW YORK NY 10105
Douglas Eu	other: SEE REMARKS	C/O ALLIANZ GLOBAL INVESTORS U.S. LLC, 1633 BROADWAY, NEW YORK NY 10019
William Grau	other: SEE REMARKS	C/O ALLIANZ GLOBAL INVESTORS U.S. LLC, 1633 BROADWAY, NEW YORK NY 10019
Laura F. Dell	officer: Treasurer	100 HUNTINGTON AVENUE, CPH 0326, BOSTON MA 02116