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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cheer Holding's accounts receivables for the quarter that ended in Dec. 2025 was $79.7 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Cheer Holding's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 186.81.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cheer Holding's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $172.75.
Cheer Holding 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.
Cheer Holding'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), Cheer Holding's accounts receivable are only considered to be worth 75% of book value:
Cheer Holding'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.
Cheer Holding Accounts Receivable Related Terms
Cheer Holding Accounts Receivable Historical Data
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The historical data trend for Cheer Holding'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 $79.7 Mil mean?
Cheer Holding (CHR) has a Accounts Receivable of $79.7 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cheer Holding and its competitors.
Is Cheer Holding's Accounts Receivable too high?
Cheer Holding's current Accounts Receivable is $79.7 Mil. Overall, Cheer Holding has a GF Score™ of 57/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cheer Holding's Accounts Receivable compare to CNET and BAOS?
Cheer Holding's Accounts Receivable of $79.7 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Accounts Receivable depends on the Media - Diversified 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 Cheer Holding and its competitors. Cheer Holding's current Accounts Receivable is $79.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cheer Holding stock overvalued right now?
Based on GuruFocus' analysis, Cheer Holding (CHR) is currently considered Possible Value Trap. The stock's GF Value™ is $57.13, compared to a current price of $1.99 — trading 96.5% below its estimated fair value. The current Accounts Receivable is $79.7 Mil. Cheer Holding's overall GF Score™ is 57/100 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 Cheer Holding (CHR), the current Accounts Receivable is $79.7 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 Cheer Holding (CHR) Overvalued in 2026?
Based on GuruFocus' analysis, Cheer Holding stock appears to be undervalued.
The current stock price of $1.99 is trading 96.5% below its estimated GF Value™ of $57.13.
GuruFocus considers Cheer Holding to be Possible Value Trap.
Key valuation signals for CHR:
Accounts Receivable: $79.7 Mil
GF Value™: $57.13 vs. price of $1.99 (96.5% below fair value)
No single metric tells the full story. See the CHR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cheer Holding Inc is a provider of next generation mobile internet infrastructure and platform services in China. It is engaged in building a digital ecosystem that integrates platforms, applications, technology, and industry into a cohesive system, thereby creating a new, open business environment that leverages AI technology. Its portfolio includes various products and services, such as Polaris Intelligent Cloud, CHEERS Telepathy, CHEERS Open Platform, CHEERS Video, CHEERS e-Mall, CheerCar, CheerChat, CHEERS Fresh Group-Buying E-commerce Platform, Digital Innovation Research Institute, CHEERS Livestreaming, variety show series, IP short video matrix, and more.
57GF 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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