Societe Centrale des Bois et Scieries de la Manche (CHIX:CBSMP) Accounts Receivable: €1.23 Mil (As of Dec. 2025)

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CHIX:CBSMP Societe Centrale des Bois et Scieries de la Manche CHIX:CBSMP
75 GF Score
Price €7.10
GF Value €6.27
! 3 Warning Signs
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What is Societe Centrale des Bois et Scieries de la Manche Accounts Receivable?

Societe Centrale des Bois et Scieries de la Manche CHIX:CBSMP 75 Accounts Receivable is €1.23 Mil as of Dec. 2025. GuruFocus rates CHIX:CBSMP with a GF Score™ of 75/100 and a GF Value™ of €6.27. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Societe Centrale des Bois et Scieries de la Manche's accounts receivables for the quarter that ended in Dec. 2025 was €1.23 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Societe Centrale des Bois et Scieries de la Manche's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 18.40.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Societe Centrale des Bois et Scieries de la Manche's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-15.37.


Societe Centrale des Bois et Scieries de la Manche 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.

Societe Centrale des Bois et Scieries de la Manche's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.234/12.237*91
=18.40

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Societe Centrale des Bois et Scieries de la Manche's accounts receivable are only considered to be worth 75% of book value:

Societe Centrale des Bois et Scieries de la Manche'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)
=(26.209+0.75 * 1.234+0.5 * 0-234.609
-0-0.075)/13.507
=-15.37

* 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.


Societe Centrale des Bois et Scieries de la Manche Accounts Receivable Related Terms


Societe Centrale des Bois et Scieries de la Manche Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Societe Centrale des Bois et Scieries de la Manche'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.

Societe Centrale des Bois et Scieries de la Manche Accounts Receivable Chart

Societe Centrale des Bois et Scieries de la Manche Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.78 1.75 1.58 1.31 1.34

Societe Centrale des Bois et Scieries de la Manche Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 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 1.22 1.31 1.13 1.34 1.23
CHIX:CBSMP
75GF Score
Societe Centrale des Bois et Scieries de la Manche CHIX:CBSMP
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Societe Centrale des Bois et Scieries de la Manche 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 €1.23 Mil mean?
Societe Centrale des Bois et Scieries de la Manche (CHIX:CBSMP) has a Accounts Receivable of €1.23 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Societe Centrale des Bois et Scieries de la Manche and its competitors.
Is Societe Centrale des Bois et Scieries de la Manche's Accounts Receivable too high?
Societe Centrale des Bois et Scieries de la Manche's current Accounts Receivable is €1.23 Mil. Overall, Societe Centrale des Bois et Scieries de la Manche has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Societe Centrale des Bois et Scieries de la Manche's Accounts Receivable compare to VICI and WPC?
Societe Centrale des Bois et Scieries de la Manche's Accounts Receivable of €1.23 Mil can be compared against companies in the REITs 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 REITs company?
A good Accounts Receivable depends on the REITs 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 Societe Centrale des Bois et Scieries de la Manche and its competitors. Societe Centrale des Bois et Scieries de la Manche's current Accounts Receivable is €1.23 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Societe Centrale des Bois et Scieries de la Manche stock overvalued right now?
Societe Centrale des Bois et Scieries de la Manche (CHIX:CBSMP) has a current Accounts Receivable of €1.23 Mil. The stock's GF Value™ is €6.27, compared to a current price of €7.10 — trading 13.2% above its estimated fair value. The current Accounts Receivable is €1.23 Mil. Societe Centrale des Bois et Scieries de la Manche's overall GF Score™ is 75/100 with 3 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 Societe Centrale des Bois et Scieries de la Manche (CHIX:CBSMP), the current Accounts Receivable is €1.23 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 Societe Centrale des Bois et Scieries de la Manche (CHIX:CBSMP) Overvalued in 2026?

Based on GuruFocus' analysis, Societe Centrale des Bois et Scieries de la Manche stock appears to be overvalued. The current stock price of €7.10 is trading 13.2% above its estimated GF Value™ of €6.27.

Key valuation signals for CHIX:CBSMP:

  • Accounts Receivable: €1.23 Mil
  • GF Value™: €6.27 vs. price of €7.10 (13.2% above fair value)
  • GF Score™: 75/100 with 3 warning signs

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


Societe Centrale des Bois et Scieries de la Manche Business Description

Industry Real EstateREITs
Other Exchanges CBSM:France
Address 12 rue Godot de Mauroy, Paris, FRA, 75009
Société Centrale des Bois et Scieries de la Manche is a Real estate investment trust. It is engaged in the ownership, management, and lease of real estate properties in France. The company acquires and rents commercial and residential properties.
75GF Score

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

€7.10
Price
€6.27
GF Value