Communication and System Solution PCL (BKK:CSS) Accounts Receivable: ฿1,105 Mil (As of Mar. 2026)

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BKK:CSS Communication and System Solution PCL BKK:CSS
49 GF Score
Price ฿0.99
GF Value ฿0.82
Valuation Modestly Overvalued
! 11 Warning Signs
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What is Communication and System Solution PCL Accounts Receivable?

Communication and System Solution PCL BKK:CSS -2.94% 49 Accounts Receivable is ฿1,105 Mil as of Mar. 2026. GuruFocus rates BKK:CSS with a GF Score™ of 49/100 and a GF Value™ of ฿0.82 (Modestly Overvalued). The stock has 11 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Communication and System Solution PCL's accounts receivables for the quarter that ended in Mar. 2026 was ฿1,105 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Communication and System Solution PCL's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 86.60.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Communication and System Solution PCL's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ฿0.13.


Communication and System Solution 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.

Communication and System Solution PCL's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1105.378/1164.728*91
=86.60

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

Communication and System Solution PCL's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(839.325+0.75 * 1105.378+0.5 * 348.966-1640.367
-0-45.962)/1175.739
=0.13

* 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.


Communication and System Solution PCL Accounts Receivable Related Terms


Communication and System Solution PCL Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Communication and System Solution 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.

Communication and System Solution PCL Accounts Receivable Chart

Communication and System Solution 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 1,325.65 1,234.13 1,091.03 954.16 913.88

Communication and System Solution PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 1,035.04 960.01 798.80 913.88 1,105.38
BKK:CSS
49GF Score
Communication and System Solution PCL BKK:CSS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Communication and System Solution 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 ฿1,105 Mil mean?
Communication and System Solution PCL (BKK:CSS) has a Accounts Receivable of ฿1,105 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Communication and System Solution PCL and its competitors.
Is Communication and System Solution PCL's Accounts Receivable too high?
Communication and System Solution PCL's current Accounts Receivable is ฿1,105 Mil. Overall, Communication and System Solution PCL has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Communication and System Solution PCL's Accounts Receivable compare to SNX and ARW?
Communication and System Solution PCL's Accounts Receivable of ฿1,105 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Accounts Receivable depends on the Hardware 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 Communication and System Solution PCL and its competitors. Communication and System Solution PCL's current Accounts Receivable is ฿1,105 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Communication and System Solution PCL stock overvalued right now?
Based on GuruFocus' analysis, Communication and System Solution PCL (BKK:CSS) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿0.82, compared to a current price of ฿0.99 — trading 20.7% above its estimated fair value. The current Accounts Receivable is ฿1,105 Mil. Communication and System Solution PCL's overall GF Score™ is 49/100 with 11 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 Communication and System Solution PCL (BKK:CSS), the current Accounts Receivable is ฿1,105 Mil as of Mar. 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 Communication and System Solution PCL (BKK:CSS) Overvalued in 2026?

Based on GuruFocus' analysis, Communication and System Solution PCL stock appears to be overvalued. The current stock price of ฿0.99 is trading 20.7% above its estimated GF Value™ of ฿0.82. GuruFocus considers Communication and System Solution PCL to be Modestly Overvalued.

Key valuation signals for BKK:CSS:

  • Accounts Receivable: ฿1,105 Mil
  • GF Value™: ฿0.82 vs. price of ฿0.99 (20.7% above fair value)
  • GF Score™: 49/100 with 11 warning signs

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


Communication and System Solution PCL Business Description

Address 329 Moo 3 Banmai, Pakkred, Nonthaburi, THA, 11120
Communication and System Solution PCL is a Thailand-based company engaged in the distribution and installation of equipment for electricity, water, air conditioning, and telecommunication systems. It operates in two segments: the Distribution electrical equipment segment and the Installation service segment. The Distribution electrical equipment segment operates as a distributor of electrical wires and other types of electrical systems equipment, as well as passive fire protection materials. The installation service segment is engaged in the design and installation of the communication system, fire protection systems, and maintenance services. The company derives a majority of its revenue from the Distribution of electrical equipment.
49GF Score

Get the complete analysis for BKK:CSS

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

฿0.99
Price
฿0.82
GF Value