CPL Group PCL (BKK:CPL) Accounts Receivable: ฿172 Mil (As of Jun. 2026)

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BKK:CPL CPL Group PCL BKK:CPL
29 GF Score
Price ฿0.69
GF Value ฿0.90
Valuation Modestly Undervalued
! 4 Warning Signs
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What is CPL Group PCL Accounts Receivable?

CPL Group PCL BKK:CPL +1.47% 29 Accounts Receivable is ฿172 Mil as of Jun. 2026. GuruFocus rates BKK:CPL with a GF Score™ of 29/100 and a GF Value™ of ฿0.90 (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. CPL Group PCL's accounts receivables for the quarter that ended in Jun. 2026 was ฿172 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CPL Group PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 35.61.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CPL Group PCL's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ฿-1.42.


CPL Group PCL 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.

CPL Group PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=171.557/439.655*91
=35.61

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

CPL Group PCL's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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)
=(37.397+0.75 * 171.557+0.5 * 1063.727-1323.677
-0-0.305)/439.844
=-1.42

* 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.


CPL Group PCL Accounts Receivable Related Terms


CPL Group PCL Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CPL Group PCL'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.

CPL Group PCL Accounts Receivable Chart

CPL Group PCL 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 224.28 206.76 274.42 200.62 178.42

CPL Group PCL Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 246.71 247.19 178.42 177.13 171.56
BKK:CPL
29GF Score
CPL Group PCL BKK:CPL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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CPL Group PCL 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 ฿172 Mil mean?
CPL Group PCL (BKK:CPL) has a Accounts Receivable of ฿172 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CPL Group PCL and its competitors.
Is CPL Group PCL's Accounts Receivable too high?
CPL Group PCL's current Accounts Receivable is ฿172 Mil. Overall, CPL Group PCL has a GF Score™ of 29/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CPL Group PCL's Accounts Receivable compare to NKE and DECK?
CPL Group PCL's Accounts Receivable of ฿172 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Accounts Receivable depends on the Manufacturing - Apparel & Accessories 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 CPL Group PCL and its competitors. CPL Group PCL's current Accounts Receivable is ฿172 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CPL Group PCL stock overvalued right now?
Based on GuruFocus' analysis, CPL Group PCL (BKK:CPL) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿0.90, compared to a current price of ฿0.69 — trading 23.3% below its estimated fair value. The current Accounts Receivable is ฿172 Mil. CPL Group PCL's overall GF Score™ is 29/100 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 CPL Group PCL (BKK:CPL), the current Accounts Receivable is ฿172 Mil as of Jun. 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.

Is CPL Group PCL (BKK:CPL) Overvalued in 2026?

Based on GuruFocus' analysis, CPL Group PCL stock appears to be undervalued. The current stock price of ฿0.69 is trading 23.3% below its estimated GF Value™ of ฿0.90. GuruFocus considers CPL Group PCL to be Modestly Undervalued.

Key valuation signals for BKK:CPL:

  • Accounts Receivable: ฿172 Mil
  • GF Value™: ฿0.90 vs. price of ฿0.69 (23.3% below fair value)
  • GF Score™: 29/100 with 4 warning signs

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


CPL Group PCL Business Description

Address 700 Moo 6 Sukhumvit Road, Bangpoo-Mai, Mueang Samutprakan, Samutprakarn, THA, 10280
CPL Group PCL engages in the businesses of manufacturing and distribution of leather products, rendering of tanning service and manufacturing and distribution of personal protective equipment. Its product ranges from aniline leather, pigmented leather, oiled leather, waterproof leather, thru to split suede and finished splits. The company's segments include Tannery industry segment which has revenue from sales of finished leather products and rendering service of tanning and the Personal protective equipment segment, which has revenue from sales of personal protective equipment products. It derives revenue from Finished leather segment.
29GF Score

Get the complete analysis for BKK:CPL

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

฿0.69
Price
฿0.90
GF Value