Samchai Steel Industries PCL (BKK:SAM-R) Accounts Receivable: ฿1,103 Mil (As of Dec. 2025)

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BKK:SAM-R Samchai Steel Industries PCL BKK:SAM-R
41 GF Score
Price ฿0.17
GF Value ฿0.59
! 5 Warning Signs
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What is Samchai Steel Industries PCL Accounts Receivable?

Samchai Steel Industries PCL BKK:SAM-R 41 Accounts Receivable is ฿1,103 Mil as of Dec. 2025. GuruFocus rates BKK:SAM-R with a GF Score™ of 41/100 and a GF Value™ of ฿0.59. The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Samchai Steel Industries PCL's accounts receivables for the quarter that ended in Dec. 2025 was ฿1,103 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Samchai Steel Industries PCL's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 69.35.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Samchai Steel Industries PCL's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was ฿-1.09.


Samchai Steel Industries 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.

Samchai Steel Industries PCL's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1102.693/1450.81*91
=69.35

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

Samchai Steel Industries PCL'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)
=(97.444+0.75 * 1102.693+0.5 * 735.283-2434.415
-0-0)/1045.125
=-1.09

* 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.


Samchai Steel Industries PCL Accounts Receivable Related Terms


Samchai Steel Industries PCL Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Samchai Steel Industries 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.

Samchai Steel Industries PCL Accounts Receivable Chart

Samchai Steel Industries 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 504.83 552.20 861.87 1,384.55 1,102.69

Samchai Steel Industries PCL Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 1,384.55 1,223.48 1,094.75 1,044.57 1,102.69
BKK:SAM-R
41GF Score
Samchai Steel Industries PCL BKK:SAM-R
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Samchai Steel Industries 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 ฿1,103 Mil mean?
Samchai Steel Industries PCL (BKK:SAM-R) has a Accounts Receivable of ฿1,103 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Samchai Steel Industries PCL and its competitors.
Is Samchai Steel Industries PCL's Accounts Receivable too high?
Samchai Steel Industries PCL's current Accounts Receivable is ฿1,103 Mil. Overall, Samchai Steel Industries PCL has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Samchai Steel Industries PCL's Accounts Receivable compare to NUE and STLD?
Samchai Steel Industries PCL's Accounts Receivable of ฿1,103 Mil can be compared against companies in the Steel 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 Steel company?
A good Accounts Receivable depends on the Steel 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 Samchai Steel Industries PCL and its competitors. Samchai Steel Industries PCL's current Accounts Receivable is ฿1,103 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samchai Steel Industries PCL stock overvalued right now?
Samchai Steel Industries PCL (BKK:SAM-R) has a current Accounts Receivable of ฿1,103 Mil. The stock's GF Value™ is ฿0.59, compared to a current price of ฿0.17 — trading 72% below its estimated fair value. The current Accounts Receivable is ฿1,103 Mil. Samchai Steel Industries PCL's overall GF Score™ is 41/100 with 5 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 Samchai Steel Industries PCL (BKK:SAM-R), the current Accounts Receivable is ฿1,103 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 Samchai Steel Industries PCL (BKK:SAM-R) Overvalued in 2026?

Based on GuruFocus' analysis, Samchai Steel Industries PCL stock appears to be undervalued. The current stock price of ฿0.17 is trading 72% below its estimated GF Value™ of ฿0.59.

Key valuation signals for BKK:SAM-R:

  • Accounts Receivable: ฿1,103 Mil
  • GF Value™: ฿0.59 vs. price of ฿0.17 (72% below fair value)
  • GF Score™: 41/100 with 5 warning signs

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


Samchai Steel Industries PCL Business Description

Other Exchanges SAM:Thailand
Address Ekkachai Road, 75/14, 75/17, 85 Soi Wat Sopanaram, Tumbol Kokkham, Amphur Muang, Samutsakorn, THA, 74000
Samchai Steel Industries PCL is a Thailand-based manufacturer of steel pipes and tubes. The company's products include black steel pipes, galvanized steel pipes, structural steel pipes, furniture pipes, and hot-rolled steel plates and sheets. Its products are mainly used in the construction and furniture industries. Geographically, it operates in both domestic and overseas markets. The company generates a majority of its revenue from the domestic market.
41GF Score

Get the complete analysis for BKK:SAM-R

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

฿0.17
Price
฿0.59
GF Value