CGCLF (Central Glass Co) Accounts Receivable: $220.8 Mil (As of Mar. 2026)

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CGCLF Central Glass Co Ltd CGCLF
77 GF Score
Price $23.86
GF Value $17.23
! 6 Warning Signs
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What is Central Glass Co Accounts Receivable?

Central Glass Co CGCLF 77 Accounts Receivable is $220.8 Mil as of Mar. 2026. GuruFocus rates CGCLF with a GF Score™ of 77/100 and a GF Value™ of $17.23. 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. Central Glass Co's accounts receivables for the quarter that ended in Mar. 2026 was $220.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Central Glass Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 80.03.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Central Glass Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.19.


Central Glass Co 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.

Central Glass Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=220.837/251.811*91
=80.03

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

Central Glass Co'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)
=(161.94+0.75 * 220.837+0.5 * 270.685-438.699
-0-28.9)/24.793
=-0.19

* 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.


Central Glass Co Accounts Receivable Related Terms


Central Glass Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Central Glass Co'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.

Central Glass Co Accounts Receivable Chart

Central Glass Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 413.23 321.54 284.71 263.12 220.84

Central Glass Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 234.00 218.57 252.69 220.84 210.00
CGCLF
77GF Score
Central Glass Co Ltd CGCLF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Central Glass Co 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 $220.8 Mil mean?
Central Glass Co (CGCLF) has a Accounts Receivable of $220.8 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Central Glass Co and its competitors.
Is Central Glass Co's Accounts Receivable too high?
Central Glass Co's current Accounts Receivable is $220.8 Mil. Overall, Central Glass Co has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Central Glass Co's Accounts Receivable compare to LIN and SHW?
Central Glass Co's Accounts Receivable of $220.8 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Central Glass Co and its competitors. Central Glass Co's current Accounts Receivable is $220.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Glass Co stock overvalued right now?
Central Glass Co (CGCLF) has a current Accounts Receivable of $220.8 Mil. The stock's GF Value™ is $17.23, compared to a current price of $23.86 — trading 38.5% above its estimated fair value. The current Accounts Receivable is $220.8 Mil. Central Glass Co's overall GF Score™ is 77/100 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 Central Glass Co (CGCLF), the current Accounts Receivable is $220.8 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 Central Glass Co (CGCLF) Overvalued in 2026?

Based on GuruFocus' analysis, Central Glass Co stock appears to be overvalued. The current stock price of $23.86 is trading 38.5% above its estimated GF Value™ of $17.23.

Key valuation signals for CGCLF:

  • Accounts Receivable: $220.8 Mil
  • GF Value™: $17.23 vs. price of $23.86 (38.5% above fair value)
  • GF Score™: 77/100 with 6 warning signs

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


Central Glass Co Business Description

Other Exchanges 4044:Japan
Address 7-1 Kanda-Nishikicho 3-chome, Kowa-Hitotsubashi Building, Chiyoda-ku, Tokyo, JPN, 101-0054
Central Glass Co Ltd manufactures and sells a variety of chemicals and glass-based products. The firm's two segments are based on product type. The glass segment, which generates the majority of revenue, sells architectural glass used in windows and other building components, automotive glass, and glass used in electronics for touchscreen panels and liquid-crystal display screens. The chemicals segment sells hydrogen fluoride used to make electronics and pharmaceuticals, fertilizers, soda ash and chloride used in water treatment and refrigerants, and glass fiber products. The majority of revenue comes from Japan and North America.
77GF Score

Get the complete analysis for CGCLF

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

$23.86
Price
$17.23
GF Value