CAOLF (China Aviation Oil (Singapore)) Accounts Receivable: $1,075 Mil (As of Jun. 2026)

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CAOLF China Aviation Oil (Singapore) Corp Ltd CAOLF
57 GF Score
Price $1.19
GF Value $1.08
! 2 Warning Signs
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What is China Aviation Oil (Singapore) Accounts Receivable?

China Aviation Oil (Singapore) CAOLF -31.59% 57 Accounts Receivable is $1,075 Mil as of Jun. 2026. GuruFocus rates CAOLF with a GF Score™ of 57/100 and a GF Value™ of $1.08. The stock has 2 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 Aviation Oil (Singapore)'s accounts receivables for the quarter that ended in Jun. 2026 was $1,075 Mil.

Accounts receivable can be measured by Days Sales Outstanding. China Aviation Oil (Singapore)'s Days Sales Outstanding for the quarter that ended in Jun. 2026 was 25.13.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Aviation Oil (Singapore)'s Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $0.33.


China Aviation Oil (Singapore) 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 Aviation Oil (Singapore)'s Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1074.679/7805.127*91
=25.13

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

China Aviation Oil (Singapore)'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)
=(588.93+0.75 * 1074.679+0.5 * 132.067-1171.227
-0-4.04)/860.184
=0.33

* 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 Aviation Oil (Singapore) Accounts Receivable Related Terms


China Aviation Oil (Singapore) Accounts Receivable Historical Data

* Premium members only.

The historical data trend for China Aviation Oil (Singapore)'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 Aviation Oil (Singapore) Accounts Receivable Chart

China Aviation Oil (Singapore) 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 678.51 567.78 934.17 1,000.32 1,040.34

China Aviation Oil (Singapore) Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 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 1,313.10 1,000.32 1,148.56 1,040.34 1,074.68
CAOLF
57GF Score
China Aviation Oil (Singapore) Corp Ltd CAOLF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Aviation Oil (Singapore) 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 $1,075 Mil mean?
China Aviation Oil (Singapore) (CAOLF) has a Accounts Receivable of $1,075 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Aviation Oil (Singapore) and its competitors.
Is China Aviation Oil (Singapore)'s Accounts Receivable too high?
China Aviation Oil (Singapore)'s current Accounts Receivable is $1,075 Mil. Overall, China Aviation Oil (Singapore) has a GF Score™ of 57/100, reflecting its overall financial health beyond just this single metric.
How does China Aviation Oil (Singapore)'s Accounts Receivable compare to MPC and VLO?
China Aviation Oil (Singapore)'s Accounts Receivable of $1,075 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Aviation Oil (Singapore) and its competitors. China Aviation Oil (Singapore)'s current Accounts Receivable is $1,075 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Aviation Oil (Singapore) stock overvalued right now?
China Aviation Oil (Singapore) (CAOLF) has a current Accounts Receivable of $1,075 Mil. The stock's GF Value™ is $1.08, compared to a current price of $1.19 — trading 10.2% above its estimated fair value. The current Accounts Receivable is $1,075 Mil. China Aviation Oil (Singapore)'s overall GF Score™ is 57/100 with 2 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 Aviation Oil (Singapore) (CAOLF), the current Accounts Receivable is $1,075 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 China Aviation Oil (Singapore) (CAOLF) Overvalued in 2026?

Based on GuruFocus' analysis, China Aviation Oil (Singapore) stock appears to be overvalued. The current stock price of $1.19 is trading 10.2% above its estimated GF Value™ of $1.08.

Key valuation signals for CAOLF:

  • Accounts Receivable: $1,075 Mil
  • GF Value™: $1.08 vs. price of $1.19 (10.2% above fair value)
  • GF Score™: 57/100 with 2 warning signs

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


China Aviation Oil (Singapore) Business Description

Industry EnergyOil & Gas
Other Exchanges G92:SingaporeVZ8:Germany
Address 8 Temasek Boulevard, No. 31-02 Suntec Tower Three, Singapore, SGP, 038988
China Aviation Oil (Singapore) Corp Ltd provides transportation fuels. With the core business involving the supply and trading of jet fuel across China and internationally, covering Asia-Pacific, North America, Europe, and the Middle East, the company also trades other oil products, which include fuel oil, gas oil, aviation gas, and crude oil in the Asia-Pacific region. The company operates in three segments: i) Middle Distillates: It engages in supplying and trading jet fuel and gas oil. ii) Other Oil Products: It involves the supply and trading of fuel oil, crude oil, and gasoline, and iii) Investments in Oil-Related Assets: Investments in oil-related assets through the Group's holdings in associates. The majority of the company's revenue is derived from the Middle distillates segment.
57GF Score

Get the complete analysis for CAOLF

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

$1.19
Price
$1.08
GF Value