BOYAF (Boyaa Interactive International) Accounts Receivable: $3.94 Mil (As of Mar. 2026)

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BOYAF Boyaa Interactive International Ltd BOYAF
50 GF Score
Price $0.25
GF Value $0.29
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Boyaa Interactive International Accounts Receivable?

Boyaa Interactive International BOYAF 50 Accounts Receivable is $3.94 Mil as of Mar. 2026. GuruFocus rates BOYAF with a GF Score™ of 50/100 and a GF Value™ of $0.29 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Boyaa Interactive International's accounts receivables for the quarter that ended in Mar. 2026 was $3.94 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Boyaa Interactive International's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 21.10.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Boyaa Interactive International's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.04.


Boyaa Interactive International 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.

Boyaa Interactive International's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.937/17.03*91
=21.10

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

Boyaa Interactive International'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)
=(12.941+0.75 * 3.937+0.5 * 0-48.418
-0-0)/730.134
=-0.04

* 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.


Boyaa Interactive International Accounts Receivable Related Terms


Boyaa Interactive International Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Boyaa Interactive International'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.

Boyaa Interactive International Accounts Receivable Chart

Boyaa Interactive International 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 3.43 3.47 4.15 3.37 3.37

Boyaa Interactive International Quarterly Data
Jun20 Dec20 Jun21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 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 3.67 3.44 3.45 3.37 3.94
BOYAF
50GF Score
Boyaa Interactive International Ltd BOYAF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Boyaa Interactive International 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 $3.94 Mil mean?
Boyaa Interactive International (BOYAF) has a Accounts Receivable of $3.94 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Boyaa Interactive International and its competitors.
Is Boyaa Interactive International's Accounts Receivable too high?
Boyaa Interactive International's current Accounts Receivable is $3.94 Mil. Overall, Boyaa Interactive International has a GF Score™ of 50/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Boyaa Interactive International's Accounts Receivable compare to NTES and EA?
Boyaa Interactive International's Accounts Receivable of $3.94 Mil can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Accounts Receivable depends on the Interactive Media 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 Boyaa Interactive International and its competitors. Boyaa Interactive International's current Accounts Receivable is $3.94 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boyaa Interactive International stock overvalued right now?
Based on GuruFocus' analysis, Boyaa Interactive International (BOYAF) is currently considered Significantly Undervalued. The stock's GF Value™ is $0.29, compared to a current price of $0.25 — trading 12.9% below its estimated fair value. The current Accounts Receivable is $3.94 Mil. Boyaa Interactive International's overall GF Score™ is 50/100 with 1 warning sign 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 Boyaa Interactive International (BOYAF), the current Accounts Receivable is $3.94 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 Boyaa Interactive International (BOYAF) Overvalued in 2026?

Based on GuruFocus' analysis, Boyaa Interactive International stock appears to be undervalued. The current stock price of $0.25 is trading 12.9% below its estimated GF Value™ of $0.29. GuruFocus considers Boyaa Interactive International to be Significantly Undervalued.

Key valuation signals for BOYAF:

  • Accounts Receivable: $3.94 Mil
  • GF Value™: $0.29 vs. price of $0.25 (12.9% below fair value)
  • GF Score™: 50/100 with 1 warning sign

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


Boyaa Interactive International Business Description

Other Exchanges 00434:Hong Kong
Address 188 Des Voeux Road Central, 19th Floor, Golden Centre, Hong Kong, HKG
Boyaa Interactive International Ltd is an investment holding company. Along with its subsidiaries, the company is engaged in the development and operation of online card and board games, and is committed to promoting and developing Web3 game-related business. The group's reportable segments are the Online game related business, the Web3 related business, and the Property investment business. A majority of its revenue is generated from the Online game related business segment, which is engaged in mobile and computer games development, operations, and related advisory services. Geographically, the group's operations are substantially located in Hong Kong.
50GF Score

Get the complete analysis for BOYAF

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

$0.25
Price
$0.29
GF Value