ACNDF (CapitaLand India Trust) Accounts Receivable: $5.4 Mil (As of Dec. 2025)

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ACNDF CapitaLand India Trust ACNDF
63 GF Score
Price $0.81
GF Value $0.95
Valuation Modestly Undervalued
! 8 Warning Signs
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What is CapitaLand India Trust Accounts Receivable?

CapitaLand India Trust ACNDF -0.83% 63 Accounts Receivable is $5.4 Mil as of Dec. 2025. GuruFocus rates ACNDF with a GF Score™ of 63/100 and a GF Value™ of $0.95 (Modestly Undervalued). The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CapitaLand India Trust's accounts receivables for the quarter that ended in Dec. 2025 was $5.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CapitaLand India Trust's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 8.73.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CapitaLand India Trust's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-1.45.


CapitaLand India Trust 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.

CapitaLand India Trust's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5.375/112.396*91
=8.73

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

CapitaLand India Trust's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(110.118+0.75 * 5.375+0.5 * 0.494-1992.099
-0-91.006)/1355.589
=-1.45

* 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.


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.


CapitaLand India Trust Accounts Receivable Related Terms


CapitaLand India Trust Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CapitaLand India Trust'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.

CapitaLand India Trust Accounts Receivable Chart

CapitaLand India Trust Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.76 6.84 5.69 9.21 5.38

CapitaLand India Trust Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable 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 5.69 10.00 9.21 13.57 5.38
ACNDF
63GF Score
CapitaLand India Trust ACNDF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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CapitaLand India Trust Accounts Receivable Calculation

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

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $5.4 Mil mean?
CapitaLand India Trust (ACNDF) has a Accounts Receivable of $5.4 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CapitaLand India Trust and its competitors.
Is CapitaLand India Trust's Accounts Receivable too high?
CapitaLand India Trust's current Accounts Receivable is $5.4 Mil. Overall, CapitaLand India Trust has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CapitaLand India Trust's Accounts Receivable compare to CBRE and BEKE?
CapitaLand India Trust's Accounts Receivable of $5.4 Mil can be compared against companies in the Real Estate industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Real Estate company?
A good Accounts Receivable depends on the Real Estate industry context. However, Accounts Receivable 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 Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CapitaLand India Trust and its competitors. CapitaLand India Trust's current Accounts Receivable is $5.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CapitaLand India Trust stock overvalued right now?
Based on GuruFocus' analysis, CapitaLand India Trust (ACNDF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.95, compared to a current price of $0.81 — trading 14.7% below its estimated fair value. The current Accounts Receivable is $5.4 Mil. CapitaLand India Trust's overall GF Score™ is 63/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For CapitaLand India Trust (ACNDF), the current Accounts Receivable is $5.4 Mil as of Dec. 2025. 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.

Is CapitaLand India Trust (ACNDF) Overvalued in 2026?

Based on GuruFocus' analysis, CapitaLand India Trust stock appears to be undervalued. The current stock price of $0.81 is trading 14.7% below its estimated GF Value™ of $0.95. GuruFocus considers CapitaLand India Trust to be Modestly Undervalued.

Key valuation signals for ACNDF:

  • Accounts Receivable: $5.4 Mil
  • GF Value™: $0.95 vs. price of $0.81 (14.7% below fair value)
  • GF Score™: 63/100 with 8 warning signs

No single metric tells the full story. See the ACNDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CapitaLand India Trust Business Description

Other Exchanges CY6U:Singapore
Address 168 Robinson Road, No. 30-01, Capital Tower, Singapore, SGP, 068912
CapitaLand India Trust is a Singapore-listed property trust that is focused on owning income producing real estate used as business space in India and real estate related assets in relation to the foregoing. Its principal objective is to own income-producing real estate used as business space in India. The trust's portfolio includes IT business parks, industrial facilities, logistics park and data centre developments in India. The company's revenues are derived prominently from corporate tenants.
63GF Score

Get the complete analysis for ACNDF

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.81
Price
$0.95
GF Value