BCTCF (OSL Group) Accounts Receivable: $29.86 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BCTCF OSL Group Ltd BCTCF
68 GF Score
Price $1.50
GF Value $2.03
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is OSL Group Accounts Receivable?

OSL Group BCTCF 68 Accounts Receivable is $29.86 Mil as of Dec. 2025. GuruFocus rates BCTCF with a GF Score™ of 68/100 and a GF Value™ of $2.03 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. OSL Group's accounts receivables for the quarter that ended in Dec. 2025 was $29.86 Mil.

Accounts receivable can be measured by Days Sales Outstanding. OSL Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 144.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. OSL Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.02.


OSL Group 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.

OSL Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=29.858/37.7*91
=144.54

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

OSL Group'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)
=(137.765+0.75 * 29.858+0.5 * 0-174.742
-0--0.133)/791.558
=-0.02

* 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.


OSL Group Accounts Receivable Related Terms


OSL Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for OSL Group'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.

OSL Group Accounts Receivable Chart

OSL Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.61 2.82 0.40 0.68 29.86

OSL Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 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 0.40 3.59 0.68 6.55 29.86
BCTCF
68GF Score
OSL Group Ltd BCTCF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

OSL Group 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 $29.86 Mil mean?
OSL Group (BCTCF) has a Accounts Receivable of $29.86 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on OSL Group and its competitors.
Is OSL Group's Accounts Receivable too high?
OSL Group's current Accounts Receivable is $29.86 Mil. Overall, OSL Group has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does OSL Group's Accounts Receivable compare to MS and GS?
OSL Group's Accounts Receivable of $29.86 Mil can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Accounts Receivable depends on the Capital Markets 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 OSL Group and its competitors. OSL Group's current Accounts Receivable is $29.86 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OSL Group stock overvalued right now?
Based on GuruFocus' analysis, OSL Group (BCTCF) is currently considered Modestly Undervalued. The stock's GF Value™ is $2.03, compared to a current price of $1.50 — trading 26.1% below its estimated fair value. The current Accounts Receivable is $29.86 Mil. OSL Group's overall GF Score™ is 68/100 with 4 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 OSL Group (BCTCF), the current Accounts Receivable is $29.86 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 OSL Group (BCTCF) Overvalued in 2026?

Based on GuruFocus' analysis, OSL Group stock appears to be undervalued. The current stock price of $1.50 is trading 26.1% below its estimated GF Value™ of $2.03. GuruFocus considers OSL Group to be Modestly Undervalued.

Key valuation signals for BCTCF:

  • Accounts Receivable: $29.86 Mil
  • GF Value™: $2.03 vs. price of $1.50 (26.1% below fair value)
  • GF Score™: 68/100 with 4 warning signs

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


OSL Group Business Description

Other Exchanges 00863:Hong Kong9D2:Germany
Address 33 Hysan Avenue, 39th Floor, Lee Garden One, Causeway Bay, Hong Kong, HKG
OSL Group Ltd is an investment holding company. Along with its subsidiaries, the company operates an insured and SFC-licensed digital assets and blockchain platform business in the Asia-Pacific region, which mainly includes an OTC trading business to trade digital assets with corporate and individual customers, and the provision of automated digital assets trading services through its proprietary platforms. It provides a comprehensive range of services, including brokerage, custody, exchange, and SaaS. The group's platform caters to institutional, professional, and retail investors, facilitating them to manage their digital assets. Geographically, it has its presence in Asia Pacific; and Europe.
68GF Score

Get the complete analysis for BCTCF

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

$1.50
Price
$2.03
GF Value