CHBOF (China Health Technology Group Holding Co) Accounts Receivable: $3.47 Mil (As of Dec. 2025)

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CHBOF China Health Technology Group Holding Co Ltd CHBOF
28 GF Score
Price $0.03
GF Value $0.06
! 7 Warning Signs
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What is China Health Technology Group Holding Co Accounts Receivable?

China Health Technology Group Holding Co CHBOF 28 Accounts Receivable is $3.47 Mil as of Dec. 2025. GuruFocus rates CHBOF with a GF Score™ of 28/100 and a GF Value™ of $0.06. The stock has 7 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 Health Technology Group Holding Co's accounts receivables for the quarter that ended in Dec. 2025 was $3.47 Mil.

Accounts receivable can be measured by Days Sales Outstanding. China Health Technology Group Holding Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 129.69.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Health Technology Group Holding Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.14.


China Health Technology Group Holding 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 Health Technology Group Holding Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.47/4.883*91
=129.69

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

China Health Technology Group Holding Co'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)
=(0.369+0.75 * 3.47+0.5 * 0.85-20.507
-0-0)/121.638
=-0.14

* 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 Health Technology Group Holding Co Accounts Receivable Related Terms


China Health Technology Group Holding Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for China Health Technology Group Holding 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.

China Health Technology Group Holding Co Accounts Receivable Chart

China Health Technology Group Holding Co Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.98 0.56 0.97 2.39 4.71

China Health Technology Group Holding Co Semi-Annual Data
Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 0.59 2.39 2.85 4.71 3.47
CHBOF
28GF Score
China Health Technology Group Holding Co Ltd CHBOF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Health Technology Group Holding 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 $3.47 Mil mean?
China Health Technology Group Holding Co (CHBOF) has a Accounts Receivable of $3.47 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Health Technology Group Holding Co and its competitors.
Is China Health Technology Group Holding Co's Accounts Receivable too high?
China Health Technology Group Holding Co's current Accounts Receivable is $3.47 Mil. Overall, China Health Technology Group Holding Co has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does China Health Technology Group Holding Co's Accounts Receivable compare to SSD and UFPI?
China Health Technology Group Holding Co's Accounts Receivable of $3.47 Mil can be compared against companies in the Forest 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 a Forest Products company?
A good Accounts Receivable depends on the Forest 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 China Health Technology Group Holding Co and its competitors. China Health Technology Group Holding Co's current Accounts Receivable is $3.47 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Health Technology Group Holding Co stock overvalued right now?
China Health Technology Group Holding Co (CHBOF) has a current Accounts Receivable of $3.47 Mil. The stock's GF Value™ is $0.06, compared to a current price of $0.03 — trading 45.1% below its estimated fair value. The current Accounts Receivable is $3.47 Mil. China Health Technology Group Holding Co's overall GF Score™ is 28/100 with 7 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 Health Technology Group Holding Co (CHBOF), the current Accounts Receivable is $3.47 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 Health Technology Group Holding Co (CHBOF) Overvalued in 2026?

Based on GuruFocus' analysis, China Health Technology Group Holding Co stock appears to be undervalued. The current stock price of $0.03 is trading 45.1% below its estimated GF Value™ of $0.06.

Key valuation signals for CHBOF:

  • Accounts Receivable: $3.47 Mil
  • GF Value™: $0.06 vs. price of $0.03 (45.1% below fair value)
  • GF Score™: 28/100 with 7 warning signs

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


China Health Technology Group Holding Co Business Description

Other Exchanges 01069:Hong Kong
Address South Binhe Avenue, Room 4903, Building A, West Tower, C Future City, Futian District, Shenzhen, CHN
China Health Technology Group Holding Co Ltd is an investment holding company. It is engaged in the business of management of new agriculture and forestry resources in the People's Republic of China. The company has reportable segments including the Forestry business; Horny Goat Weed Business; Health products business and Ginseng Business. The forestry management business includes plantation, logging, and sale of timber-related products and the Ginseng Business includes ginseng plantation and trading of related products. The company generates a majority of its revenue from the Forestry business segment. Geographically company generates its key revenue from the PRC.
28GF Score

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

$0.03
Price
$0.06
GF Value