CBAT (CBAK Energy Technology) Accounts Receivable: $33.2 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

CBAT CBAK Energy Technology Ltd CBAT
49 GF Score
Price $0.71
GF Value $1.49
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is CBAK Energy Technology Accounts Receivable?

CBAK Energy Technology CBAT +1.71% 49 Accounts Receivable is $33.2 Mil as of Mar. 2026. GuruFocus rates CBAT with a GF Score™ of 49/100 and a GF Value™ of $1.49 (Possible Value Trap). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CBAK Energy Technology's accounts receivables for the quarter that ended in Mar. 2026 was $33.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CBAK Energy Technology's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 43.57.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CBAK Energy Technology's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-3.54.


CBAK Energy Technology 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.

CBAK Energy Technology's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=33.238/69.618*91
=43.57

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

CBAK Energy Technology'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)
=(9.339+0.75 * 33.238+0.5 * 75.674-388.797
-0--2.952)/88.646
=-3.54

* 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.


CBAK Energy Technology Accounts Receivable Related Terms


CBAK Energy Technology Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CBAK Energy Technology'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.

CBAK Energy Technology Accounts Receivable Chart

CBAK Energy Technology Annual Data
Trend Sep16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 44.09 21.15 26.17 25.73 27.82

CBAK Energy Technology Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 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 26.15 27.48 24.43 27.82 33.24
CBAT
49GF Score
CBAK Energy Technology Ltd CBAT
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CBAK Energy Technology 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 $33.2 Mil mean?
CBAK Energy Technology (CBAT) has a Accounts Receivable of $33.2 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CBAK Energy Technology and its competitors.
Is CBAK Energy Technology's Accounts Receivable too high?
CBAK Energy Technology's current Accounts Receivable is $33.2 Mil. Overall, CBAK Energy Technology has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does CBAK Energy Technology's Accounts Receivable compare to OESX and STI?
CBAK Energy Technology's Accounts Receivable of $33.2 Mil can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Accounts Receivable depends on the Industrial Products 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 CBAK Energy Technology and its competitors. CBAK Energy Technology's current Accounts Receivable is $33.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CBAK Energy Technology stock overvalued right now?
Based on GuruFocus' analysis, CBAK Energy Technology (CBAT) is currently considered Possible Value Trap. The stock's GF Value™ is $1.49, compared to a current price of $0.71 — trading 52.3% below its estimated fair value. The current Accounts Receivable is $33.2 Mil. CBAK Energy Technology's overall GF Score™ is 49/100 with 5 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 CBAK Energy Technology (CBAT), the current Accounts Receivable is $33.2 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 CBAK Energy Technology (CBAT) Overvalued in 2026?

Based on GuruFocus' analysis, CBAK Energy Technology stock appears to be undervalued. The current stock price of $0.71 is trading 52.3% below its estimated GF Value™ of $1.49. GuruFocus considers CBAK Energy Technology to be Possible Value Trap.

Key valuation signals for CBAT:

  • Accounts Receivable: $33.2 Mil
  • GF Value™: $1.49 vs. price of $0.71 (52.3% below fair value)
  • GF Score™: 49/100 with 5 warning signs

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


CBAK Energy Technology Business Description

Other Exchanges 0A98:UKB6JA:Germany
Address Meigui Street, CBAK Industrial Park, Huayuankou Economic Zone, Liaoning Province, Dalian, CHN, 116450
CBAK Energy Technology Inc is engaged in the manufacture, commercialization, and distribution of a variety of standard and customized lithium and sodium high-power rechargeable batteries. The batteries are used in light vehicles, electric vehicles, energy storage devices, and other high-power applications. The company has two operating segments; CBAK, which derives maximum revenue, and includes the manufacturing, commercialization, and distribution of various standard and customized lithium-ion rechargeable batteries; and the Hitrans segment, which includes the development and manufacturing of NCM precursor and cathode materials. Geographically, the company derives its key revenue from Mainland China, followed by Europe, India, Africa, and other regions.
49GF Score

Get the complete analysis for CBAT

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

$0.71
Price
$1.49
GF Value