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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. China Boton Group Co's accounts receivables for the quarter that ended in Dec. 2025 was $69.1 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
China Boton Group Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 103.50.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Boton Group Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.48.
China Boton Group 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.
China Boton Group Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), China Boton Group Co's accounts receivable are only considered to be worth 75% of book value:
China Boton Group Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:
* 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 Boton Group Co Accounts Receivable Related Terms
China Boton Group Co Accounts Receivable Historical Data
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The historical data trend for China Boton Group 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.
What does a Accounts Receivable of $69.1 Mil mean?
China Boton Group Co (CHBGF) has a Accounts Receivable of $69.1 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Boton Group Co and its competitors.
Is China Boton Group Co's Accounts Receivable too high?
China Boton Group Co's current Accounts Receivable is $69.1 Mil. Overall, China Boton Group Co has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does China Boton Group Co's Accounts Receivable compare to LIN and SHW?
China Boton Group Co's Accounts Receivable of $69.1 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 China Boton Group Co and its competitors. China Boton Group Co's current Accounts Receivable is $69.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Boton Group Co stock overvalued right now?
China Boton Group Co (CHBGF) has a current Accounts Receivable of $69.1 Mil. The stock's GF Value™ is $0.13, compared to a current price of $0.30 — trading 130.8% above its estimated fair value. The current Accounts Receivable is $69.1 Mil. China Boton Group Co's overall GF Score™ is 40/100 with 10 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 Boton Group Co (CHBGF), the current Accounts Receivable is $69.1 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 Boton Group Co (CHBGF) Overvalued in 2026?
Based on GuruFocus' analysis, China Boton Group Co stock appears to be overvalued.
The current stock price of $0.30 is trading 130.8% above its estimated GF Value™ of $0.13.
Key valuation signals for CHBGF:
Accounts Receivable: $69.1 Mil
GF Value™: $0.13 vs. price of $0.30 (130.8% above fair value)
No single metric tells the full story. See the CHBGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Boton Group Co Ltd is an investment holding company engaged in the manufacture and sale of flavors, fragrances, and healthcare products. The company operates its business through five business segments. The Flavor Enhancers segment is engaged in the development and sale of fragrance enhancer products. The Food Flavors segment is engaged in the production and sale of food flavors. The Fine Fragrances segment is engaged in the production and sale of fine fragrances. The e-Cigarette products segment comprises disposable e-Cigarettes and rechargeable e-Cigarettes and their accessories. The Investment Properties segment is engaged in real estate leasing. Its geographical segments are the PRC, Europe, the United States, Asia, and Others, of which prime revenue is derived from the PRC.
40GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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