BTSDF (Health and Happiness (H&H) International Holdings) Accounts Receivable: $128 Mil (As of Dec. 2025)

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BTSDF Health and Happiness (H&H) International Holdings Ltd BTSDF
78 GF Score
Price $1.44
GF Value $1.21
Valuation Fairly Valued
! 6 Warning Signs
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What is Health and Happiness (H&H) International Holdings Accounts Receivable?

Health and Happiness (H&H) International Holdings BTSDF 78 Accounts Receivable is $128 Mil as of Dec. 2025. GuruFocus rates BTSDF with a GF Score™ of 78/100 and a GF Value™ of $1.21 (Fairly Valued). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Health and Happiness (H&H) International Holdings's accounts receivables for the quarter that ended in Dec. 2025 was $128 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Health and Happiness (H&H) International Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 22.50.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Health and Happiness (H&H) International Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-2.21.


Health and Happiness (H&H) International Holdings 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.

Health and Happiness (H&H) International Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=128.386/1041.336*91
=22.50

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Health and Happiness (H&H) International Holdings's accounts receivable are only considered to be worth 75% of book value:

Health and Happiness (H&H) International Holdings'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)
=(242.646+0.75 * 128.386+0.5 * 279.43-1904.342
-0-0)/645.561
=-2.21

* 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.


Health and Happiness (H&H) International Holdings Accounts Receivable Related Terms


Health and Happiness (H&H) International Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Health and Happiness (H&H) International Holdings'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.

Health and Happiness (H&H) International Holdings Accounts Receivable Chart

Health and Happiness (H&H) International Holdings 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 112.42 103.49 145.79 127.31 128.39

Health and Happiness (H&H) International Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 145.79 145.30 127.31 159.31 128.39
BTSDF
78GF Score
Health and Happiness (H&H) International Holdings Ltd BTSDF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Health and Happiness (H&H) International Holdings 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 $128 Mil mean?
Health and Happiness (H&H) International Holdings (BTSDF) has a Accounts Receivable of $128 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Health and Happiness (H&H) International Holdings and its competitors.
Is Health and Happiness (H&H) International Holdings' Accounts Receivable too high?
Health and Happiness (H&H) International Holdings' current Accounts Receivable is $128 Mil. Overall, Health and Happiness (H&H) International Holdings has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Health and Happiness (H&H) International Holdings' Accounts Receivable compare to KHC and GIS?
Health and Happiness (H&H) International Holdings' Accounts Receivable of $128 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Health and Happiness (H&H) International Holdings and its competitors. Health and Happiness (H&H) International Holdings's current Accounts Receivable is $128 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Health and Happiness (H&H) International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Health and Happiness (H&H) International Holdings (BTSDF) is currently considered Fairly Valued. The stock's GF Value™ is $1.21, compared to a current price of $1.44 — trading 19% above its estimated fair value. The current Accounts Receivable is $128 Mil. Health and Happiness (H&H) International Holdings' overall GF Score™ is 78/100 with 6 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 Health and Happiness (H&H) International Holdings (BTSDF), the current Accounts Receivable is $128 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 Health and Happiness (H&H) International Holdings (BTSDF) Overvalued in 2026?

Based on GuruFocus' analysis, Health and Happiness (H&H) International Holdings stock appears to be overvalued. The current stock price of $1.44 is trading 19% above its estimated GF Value™ of $1.21. GuruFocus considers Health and Happiness (H&H) International Holdings to be Fairly Valued.

Key valuation signals for BTSDF:

  • Accounts Receivable: $128 Mil
  • GF Value™: $1.21 vs. price of $1.44 (19% above fair value)
  • GF Score™: 78/100 with 6 warning signs

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


Health and Happiness (H&H) International Holdings Business Description

Other Exchanges 01112:Hong Kong8BI:Germany
Address 18 Westlands Road, Suites 4007-09, 40th Floor, One Island East, Taikoo Place, Quarry Bay, Hong Kong, HKG
Health and Happiness (H&H) International Holdings Ltd acts as an investment holding company that manufactures and sells premium pediatric nutrition and baby-care products. The company has core business segments namely Infant formulas; Probiotic and nutritional supplements, Adult nutrition and care products, Other pediatric products & Pet nutrition and care products segments. It generates maximum revenue from Adult nutrition and care products segment. The Infant formulas segment comprises the production of infant formulas for children under seven years old and milk formulas for expectant and nursing mothers. Geographically, the majority of revenue is derived from Mainland China.
78GF Score

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

$1.44
Price
$1.21
GF Value