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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Citizens Bancshares's accounts receivables for the quarter that ended in Dec. 2025 was $0.00 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Citizens Bancshares's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 0.00.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Citizens Bancshares's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-441.25.
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.
Citizens Bancshares'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), Citizens Bancshares's accounts receivable are only considered to be worth 75% of book value:
Citizens Bancshares'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.
Citizens Bancshares Accounts Receivable Related Terms
Citizens Bancshares Accounts Receivable Historical Data
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The historical data trend for Citizens Bancshares'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 $0.00 Mil mean?
Citizens Bancshares (CITZ) has a Accounts Receivable of $0.00 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Citizens Bancshares and its competitors.
Is Citizens Bancshares' Accounts Receivable too high?
Citizens Bancshares' current Accounts Receivable is $0.00 Mil. Overall, Citizens Bancshares has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Citizens Bancshares' Accounts Receivable compare to MGYR and HARL?
Citizens Bancshares' Accounts Receivable of $0.00 Mil can be compared against companies in the Banks 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 Banks company?
A good Accounts Receivable depends on the Banks 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 Citizens Bancshares and its competitors. Citizens Bancshares's current Accounts Receivable is $0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citizens Bancshares stock overvalued right now?
Based on GuruFocus' analysis, Citizens Bancshares (CITZ) is currently considered Fairly Valued. The stock's GF Value™ is $41.46, compared to a current price of $48.05 — trading 15.9% above its estimated fair value. The current Accounts Receivable is $0.00 Mil. Citizens Bancshares' overall GF Score™ is 74/100 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 Citizens Bancshares (CITZ), the current Accounts Receivable is $0.00 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 Citizens Bancshares (CITZ) Overvalued in 2026?
Based on GuruFocus' analysis, Citizens Bancshares stock appears to be overvalued.
The current stock price of $48.05 is trading 15.9% above its estimated GF Value™ of $41.46.
GuruFocus considers Citizens Bancshares to be Fairly Valued.
Key valuation signals for CITZ:
Accounts Receivable: $0.00 Mil
GF Value™: $41.46 vs. price of $48.05 (15.9% above fair value)
No single metric tells the full story. See the CITZ stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Citizens Bancshares Corp is a bank holding company. The principal business activity of the Bank is to provide banking services to domestic markets in the Midlands, Pee Dee, and Coastal areas of South Carolina. It offers a full line of personal and business banking services, including checking, savings, and money market accounts, along with mortgages, loans, and lines of credit.
74GF 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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