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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. China Eastern Airlines's accounts receivables for the quarter that ended in Jun. 2026 was $432 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
China Eastern Airlines's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 7.22.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Eastern Airlines's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-1.73.
China Eastern Airlines 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 Eastern Airlines's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), China Eastern Airlines's accounts receivable are only considered to be worth 75% of book value:
China Eastern Airlines's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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 Eastern Airlines Accounts Receivable Related Terms
China Eastern Airlines Accounts Receivable Historical Data
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The historical data trend for China Eastern Airlines'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 Eastern Airlines (CHEAF) has a Accounts Receivable of $432 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Eastern Airlines and its competitors.
Is China Eastern Airlines' Accounts Receivable too high?
China Eastern Airlines' current Accounts Receivable is $432 Mil. Overall, China Eastern Airlines has a GF Score™ of 51/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Eastern Airlines' Accounts Receivable compare to DAL and UAL?
China Eastern Airlines' Accounts Receivable of $432 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Eastern Airlines and its competitors. China Eastern Airlines's current Accounts Receivable is $432 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Eastern Airlines stock overvalued right now?
Based on GuruFocus' analysis, China Eastern Airlines (CHEAF) is currently considered Significantly Undervalued. The stock's GF Value™ is $0.71, compared to a current price of $0.40 — trading 44% below its estimated fair value. The current Accounts Receivable is $432 Mil. China Eastern Airlines' overall GF Score™ is 51/100 with 1 warning sign 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 Eastern Airlines (CHEAF), the current Accounts Receivable is $432 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 Eastern Airlines (CHEAF) Overvalued in 2026?
Based on GuruFocus' analysis, China Eastern Airlines stock appears to be undervalued.
The current stock price of $0.40 is trading 44% below its estimated GF Value™ of $0.71.
GuruFocus considers China Eastern Airlines to be Significantly Undervalued.
Key valuation signals for CHEAF:
Accounts Receivable: $432 Mil
GF Value™: $0.71 vs. price of $0.40 (44% below fair value)
No single metric tells the full story. See the CHEAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Eastern Airlines Corp Ltd principally engaged in the operation of civil aviation, including the provision of passenger, cargo, mail delivery and other extended transportation services, also manufacturing and maintenance of aircraft and aviation equipment, agency services, import and export business, tourism and hotel business; and other businesses related to air transportation. The Group has two reportable segments. Airline transportation operations mainly comprise the provision of passenger, cargo, mail delivery, and ground services. Other services, including tour operations, air catering, and other miscellaneous services, are not included within the airline transportation operations segment. Geographically, the company operates Domestic, Regional and International.
51GF 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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