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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CSPC Pharmaceutical Group's accounts receivables for the quarter that ended in Mar. 2026 was $0 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
CSPC Pharmaceutical Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 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. CSPC Pharmaceutical Group's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $N/A.
CSPC Pharmaceutical Group 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.
CSPC Pharmaceutical Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), CSPC Pharmaceutical Group's accounts receivable are only considered to be worth 75% of book value:
CSPC Pharmaceutical Group's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 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.
CSPC Pharmaceutical Group Accounts Receivable Related Terms
CSPC Pharmaceutical Group Accounts Receivable Historical Data
* 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.
CSPC Pharmaceutical Group Accounts Receivable Chart
CSPC Pharmaceutical Group (CSPCY) has a Accounts Receivable of $0 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CSPC Pharmaceutical Group and its competitors.
Is CSPC Pharmaceutical Group's Accounts Receivable too high?
CSPC Pharmaceutical Group's current Accounts Receivable is $0 Mil. Overall, CSPC Pharmaceutical Group has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CSPC Pharmaceutical Group's Accounts Receivable compare to LLY and JNJ?
CSPC Pharmaceutical Group's Accounts Receivable of $0 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers 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 CSPC Pharmaceutical Group and its competitors. CSPC Pharmaceutical Group's current Accounts Receivable is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSPC Pharmaceutical Group stock overvalued right now?
Based on GuruFocus' analysis, CSPC Pharmaceutical Group (CSPCY) is currently considered Significantly Overvalued. The stock's GF Value™ is $3.45, compared to a current price of $5.00 — trading 44.9% above its estimated fair value. The current Accounts Receivable is $0 Mil. CSPC Pharmaceutical Group's overall GF Score™ is 69/100 with 4 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 CSPC Pharmaceutical Group (CSPCY), the current Accounts Receivable is $0 Mil as of Mar. 2026. 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 CSPC Pharmaceutical Group (CSPCY) Overvalued in 2026?
Based on GuruFocus' analysis, CSPC Pharmaceutical Group stock appears to be overvalued.
The current stock price of $5.00 is trading 44.9% above its estimated GF Value™ of $3.45.
GuruFocus considers CSPC Pharmaceutical Group to be Significantly Overvalued.
Key valuation signals for CSPCY:
Accounts Receivable: $0 Mil
GF Value™: $3.45 vs. price of $5.00 (44.9% above fair value)
No single metric tells the full story. See the CSPCY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CSPC Pharmaceutical Group LTD is engaged in the manufacture and sale of pharmaceutical products. The group's segments include: Finished drugs, consisting research and development, manufacture and sale of pharmaceutical products and license fee income; Bulk products, that manufacture and sale of vitamin C, and antibiotic products in bulk powder form; and Functional food and others, that manufacture and sale of functional food products (including caffeine food additives, anhydrous glucose, acarbose and vitamin C buccal tablets), provision of healthcare service and others. It derives maximum revenue from Finished Products segments. Geographically, the company operates in Chinese Mainland, which Chinese Mainland generates maximum revenue; Other Asian regions; Europe; North America; and Others.
69GF 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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