CAAS (China Automotive Systems) Accounts Receivable: $229.2 Mil (As of Dec. 2025)

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CAAS China Automotive Systems Inc CAAS
78 GF Score
Price $4.55
GF Value $5.32
Valuation Modestly Undervalued
! 4 Warning Signs
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What is China Automotive Systems Accounts Receivable?

China Automotive Systems CAAS -0.98% 78 Accounts Receivable is $229.2 Mil as of Dec. 2025. GuruFocus rates CAAS with a GF Score™ of 78/100 and a GF Value™ of $5.32 (Modestly Undervalued). 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. China Automotive Systems's accounts receivables for the quarter that ended in Dec. 2025 was $229.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. China Automotive Systems's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 91.24.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Automotive Systems's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-6.24.


China Automotive Systems 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.

China Automotive Systems's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=229.16/229.194*91
=91.24

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

China Automotive Systems'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)
=(177.931+0.75 * 229.16+0.5 * 124.418-550.996
-0-49.363)/30.171
=-6.24

* 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.


China Automotive Systems Accounts Receivable Related Terms


China Automotive Systems Accounts Receivable Historical Data

* Premium members only.

The historical data trend for China Automotive Systems'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.

China Automotive Systems Accounts Receivable Chart

China Automotive Systems 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 161.87 149.55 173.80 262.66 229.16

China Automotive Systems 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 262.66 254.01 235.32 298.17 229.16
CAAS
78GF Score
China Automotive Systems Inc CAAS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Automotive Systems 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 $229.2 Mil mean?
China Automotive Systems (CAAS) has a Accounts Receivable of $229.2 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Automotive Systems and its competitors.
Is China Automotive Systems' Accounts Receivable too high?
China Automotive Systems' current Accounts Receivable is $229.2 Mil. Overall, China Automotive Systems has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Automotive Systems' Accounts Receivable compare to INVZ and CVGI?
China Automotive Systems' Accounts Receivable of $229.2 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 China Automotive Systems and its competitors. China Automotive Systems's current Accounts Receivable is $229.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Automotive Systems stock overvalued right now?
Based on GuruFocus' analysis, China Automotive Systems (CAAS) is currently considered Modestly Undervalued. The stock's GF Value™ is $5.32, compared to a current price of $4.55 — trading 14.6% below its estimated fair value. The current Accounts Receivable is $229.2 Mil. China Automotive Systems' overall GF Score™ is 78/100 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 China Automotive Systems (CAAS), the current Accounts Receivable is $229.2 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 China Automotive Systems (CAAS) Overvalued in 2026?

Based on GuruFocus' analysis, China Automotive Systems stock appears to be undervalued. The current stock price of $4.55 is trading 14.6% below its estimated GF Value™ of $5.32. GuruFocus considers China Automotive Systems to be Modestly Undervalued.

Key valuation signals for CAAS:

  • Accounts Receivable: $229.2 Mil
  • GF Value™: $5.32 vs. price of $4.55 (14.6% below fair value)
  • GF Score™: 78/100 with 4 warning signs

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


China Automotive Systems Business Description

Other Exchanges 2IW:Germany
Address No. 1 Henglong Road, Yu Qiao Development Zone, Shashi District, Hubei Province, Jing Zhou, CHN, 434000
China Automotive Systems Inc is a holding company. The firm, through its subsidiary, is a supplier of power steering systems and components to China's automotive industry. Its product offering encompasses a full range of auto parts incorporated into steering systems for both passenger automobiles and commercial vehicles. The company offers four separate series of power steering models, including rack and pinion power steering, integral power steering, electronic power steering, steering columns, steering oil pumps, and steering hoses. Geographically, it derives a majority of its revenue from China.
78GF Score

Get the complete analysis for CAAS

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

$4.55
Price
$5.32
GF Value