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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. China Mengniu Dairy Co's accounts receivables for the quarter that ended in Dec. 2025 was $409 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
China Mengniu Dairy Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 12.92.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Mengniu Dairy Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.98.
China Mengniu Dairy 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 Mengniu Dairy 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 Mengniu Dairy Co's accounts receivable are only considered to be worth 75% of book value:
China Mengniu Dairy 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 Mengniu Dairy Co Accounts Receivable Related Terms
China Mengniu Dairy Co Accounts Receivable Historical Data
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The historical data trend for China Mengniu Dairy 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 Mengniu Dairy Co (CIADF) has a Accounts Receivable of $409 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Mengniu Dairy Co and its competitors.
Is China Mengniu Dairy Co's Accounts Receivable too high?
China Mengniu Dairy Co's current Accounts Receivable is $409 Mil. Overall, China Mengniu Dairy Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Mengniu Dairy Co's Accounts Receivable compare to KHC and GIS?
China Mengniu Dairy Co's Accounts Receivable of $409 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Mengniu Dairy Co and its competitors. China Mengniu Dairy Co's current Accounts Receivable is $409 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Mengniu Dairy Co stock overvalued right now?
Based on GuruFocus' analysis, China Mengniu Dairy Co (CIADF) is currently considered Fairly Valued. The stock's GF Value™ is $1.90, compared to a current price of $2.02 — trading 6.3% above its estimated fair value. The current Accounts Receivable is $409 Mil. China Mengniu Dairy Co's overall GF Score™ is 84/100 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 China Mengniu Dairy Co (CIADF), the current Accounts Receivable is $409 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 Mengniu Dairy Co (CIADF) Overvalued in 2026?
Based on GuruFocus' analysis, China Mengniu Dairy Co stock appears to be overvalued.
The current stock price of $2.02 is trading 6.3% above its estimated GF Value™ of $1.90.
GuruFocus considers China Mengniu Dairy Co to be Fairly Valued.
Key valuation signals for CIADF:
Accounts Receivable: $409 Mil
GF Value™: $1.90 vs. price of $2.02 (6.3% above fair value)
No single metric tells the full story. See the CIADF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Mengniu Dairy is China's second-largest dairy producer by market share. The company produces a wide range of dairy products, including liquid milk, yogurt, ice cream, infant milk formula, and cheese. Liquid milk, composed of milk, milk beverages, and yogurt, contributed roughly 80% of Mengniu's revenue in 2024. Flagship lineups include Deluxe, Mengniu Pure Milk, Just Yoghurt, and Yoyi C. Mengniu also owns two infant formula brands, Yashili and Bellamy, as well as Milkground, a cheese brand.
84GF 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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