CMPNF (Champion Real Estate Investment Trust) Accounts Receivable: $1.7 Mil (As of Dec. 2025)

What is Champion Real Estate Investment Trust Accounts Receivable?

Champion Real Estate Investment Trust CMPNF 33 Accounts Receivable is $1.7 Mil as of Dec. 2025. GuruFocus rates CMPNF with a GF Score™ of 33/100 and a GF Value™ of $0.30 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Champion Real Estate Investment Trust's accounts receivables for the quarter that ended in Dec. 2025 was $1.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Champion Real Estate Investment Trust's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 2.20.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Champion Real Estate Investment Trust's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.36.

Champion Real Estate Investment Trust 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.

Champion Real Estate Investment Trust's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	1.689	/	140.229	*	91
=	2.20

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Champion Real Estate Investment Trust's accounts receivable are only considered to be worth 75% of book value:

Champion Real Estate Investment Trust'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)
=	(80.399	+	0.75 * 1.689	+	0.5 * 0	-	2275.198
-	0	-	0)	/	6135.292
=	-0.36

* 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.

Champion Real Estate Investment Trust Accounts Receivable Related Terms

Champion Real Estate Investment Trust Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Champion Real Estate Investment Trust's Accounts Receivable can be seen below:

Champion Real Estate Investment Trust Accounts Receivable Chart

Champion Real Estate Investment Trust Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Accounts Receivable

Get a 7-Day Free Trial

7.28

6.93

4.02

4.18

1.69

Champion Real Estate Investment Trust 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															4.02	4.63	4.18	3.29	1.69

33GF Score

Champion Real Estate Investment Trust CMPNF

Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.

View Full Analysis

Champion Real Estate Investment Trust 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 $1.7 Mil mean?

Champion Real Estate Investment Trust (CMPNF) has a Accounts Receivable of $1.7 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Champion Real Estate Investment Trust and its competitors.

Is Champion Real Estate Investment Trust's Accounts Receivable too high?

Champion Real Estate Investment Trust's current Accounts Receivable is $1.7 Mil. Overall, Champion Real Estate Investment Trust has a GF Score™ of 33/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Champion Real Estate Investment Trust's Accounts Receivable compare to SPG and O?

Champion Real Estate Investment Trust's Accounts Receivable of $1.7 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 Champion Real Estate Investment Trust and its competitors. Champion Real Estate Investment Trust's current Accounts Receivable is $1.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Champion Real Estate Investment Trust stock overvalued right now?

Based on GuruFocus' analysis, Champion Real Estate Investment Trust (CMPNF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.30, compared to a current price of $0.34 — trading 14% above its estimated fair value. The current Accounts Receivable is $1.7 Mil. Champion Real Estate Investment Trust's overall GF Score™ is 33/100 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 Champion Real Estate Investment Trust (CMPNF), the current Accounts Receivable is $1.7 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 Champion Real Estate Investment Trust (CMPNF) Overvalued in 2026?

Based on GuruFocus' analysis, Champion Real Estate Investment Trust stock appears to be overvalued. The current stock price of $0.34 is trading 14% above its estimated GF Value™ of $0.30. GuruFocus considers Champion Real Estate Investment Trust to be Significantly Overvalued.

Key valuation signals for CMPNF:

Accounts Receivable: $1.7 Mil
GF Value™: $0.30 vs. price of $0.34 (14% above fair value)
GF Score™: 33/100 with 6 warning signs

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

Champion Real Estate Investment Trust Business Description

Industry Real Estate REITs

Comparable Companies HKSE:00778 SPG O KIM XPAR:URW REG SGX:C38U ASX:SCG XPAR:LI HKSE:00823 FRT BRX ADC NNN ASX:VCX TSX:CHP.UN MAC EPRT KRG PECO

Other Exchanges 02778:Hong Kong Q9S:Germany

Address Great Eagle Centre, 23 Harbour Road, Suite 3008, 30th Floor, Wanchai, Hong Kong, HKG

Website https://www.championreit.com

Champion Real Estate Investment Trust, or Champion REIT, owns and invests in income-producing office and retail properties, with a focus on Grade A commercial properties in prime locations. The company has three segment Three Garden Road, Langham Place Office Tower and Langham Place Mall. The majority revenue is earn from Three Garden Road.

33GF Score

Get the complete analysis for CMPNF

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

$0.34

Price

$0.30

GF Value

View CMPNF Analysis

See Accounts Receivable data for all stocks →