Union Pioneer PCL (BKK:UPF-R) Accounts Receivable: ฿105.9 Mil (As of Jun. 2026)

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BKK:UPF-R Union Pioneer PCL BKK:UPF-R
59 GF Score
Price ฿23.99
GF Value ฿27.68
! 4 Warning Signs
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What is Union Pioneer PCL Accounts Receivable?

Union Pioneer PCL BKK:UPF-R +9.07% 59 Accounts Receivable is ฿105.9 Mil as of Jun. 2026. GuruFocus rates BKK:UPF-R with a GF Score™ of 59/100 and a GF Value™ of ฿27.68. 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. Union Pioneer PCL's accounts receivables for the quarter that ended in Jun. 2026 was ฿105.9 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Union Pioneer PCL's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 73.20.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Union Pioneer PCL's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ฿14.54.

Union Pioneer 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.

Union Pioneer 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
=105.873/131.972*91
=73.20

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

Union Pioneer 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)
=(111.544+0.75 * 105.873+0.5 * 128.593-146.21
-0-0)/7.500
=14.54

* 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.

Union Pioneer PCL Accounts Receivable Related Terms

Union Pioneer PCL Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Union Pioneer 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.

Union Pioneer PCL Accounts Receivable Chart

Union Pioneer 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 163.68 113.00 117.16 144.39 108.31

Union Pioneer 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 118.87 104.22 108.31 109.47 105.87
BKK:UPF-R
59GF Score
Union Pioneer PCL BKK:UPF-R
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Union Pioneer 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 ฿105.9 Mil mean?
Union Pioneer PCL (BKK:UPF-R) has a Accounts Receivable of ฿105.9 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Union Pioneer PCL and its competitors.
Is Union Pioneer PCL's Accounts Receivable too high?
Union Pioneer PCL's current Accounts Receivable is ฿105.9 Mil. Overall, Union Pioneer PCL has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does Union Pioneer PCL's Accounts Receivable compare to competitors?
Union Pioneer PCL's Accounts Receivable of ฿105.9 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 Union Pioneer PCL and its competitors. Union Pioneer PCL's current Accounts Receivable is ฿105.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Pioneer PCL stock overvalued right now?
Union Pioneer PCL (BKK:UPF-R) has a current Accounts Receivable of ฿105.9 Mil. The stock's GF Value™ is ฿27.68, compared to a current price of ฿23.99 — trading 13.3% below its estimated fair value. The current Accounts Receivable is ฿105.9 Mil. Union Pioneer PCL's overall GF Score™ is 59/100 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 Union Pioneer PCL (BKK:UPF-R), the current Accounts Receivable is ฿105.9 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 Union Pioneer PCL (BKK:UPF-R) Overvalued in 2026?

Based on GuruFocus' analysis, Union Pioneer PCL stock appears to be undervalued. The current stock price of ฿23.99 is trading 13.3% below its estimated GF Value™ of ฿27.68.

Key valuation signals for BKK:UPF-R:

  • Accounts Receivable: ฿105.9 Mil
  • GF Value™: ฿27.68 vs. price of ฿23.99 (13.3% below fair value)
  • GF Score™: 59/100 with 4 warning signs

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

Union Pioneer PCL Business Description

Other Exchanges UPF:Thailand
Address No.1 Soi Serithai 62, Khwaeng Minburi, Khet Minburi, Bangkok, THA, 10510
Union Pioneer PCL is principally engaged in the manufacture and distribution of finished elastic products. It offers products such as Rubber thread and tape, Elastic braid, Elastic webbing and crochet, and covering yarn, among other products. The majority of the company's products are the raw materials for other products, such as the baby-adult diaper industry, garment industry, or other uses, depending on the nature of the business of the customers. Geographically, the company derives revenue from Thailand, the United States, and other countries.
59GF Score

Get the complete analysis for BKK:UPF-R

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

฿23.99
Price
฿27.68
GF Value