CSUAY (China Shenhua Energy Co) Accounts Receivable: $1,931 Mil (As of Mar. 2026)

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CSUAY China Shenhua Energy Co Ltd CSUAY
82 GF Score
Price $22.18
GF Value $17.44
Valuation Modestly Overvalued
! 9 Warning Signs
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What is China Shenhua Energy Co Accounts Receivable?

China Shenhua Energy Co CSUAY -0.45% 82 Accounts Receivable is $1,931 Mil as of Mar. 2026. GuruFocus rates CSUAY with a GF Score™ of 82/100 and a GF Value™ of $17.44 (Modestly Overvalued). The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. China Shenhua Energy Co's accounts receivables for the quarter that ended in Mar. 2026 was $1,931 Mil.

Accounts receivable can be measured by Days Sales Outstanding. China Shenhua Energy Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 17.25.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Shenhua Energy Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-4.51.


China Shenhua Energy 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 Shenhua Energy Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1930.906/10214.158*91
=17.25

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), China Shenhua Energy Co's accounts receivable are only considered to be worth 75% of book value:

China Shenhua Energy Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 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)
=(17205.931+0.75 * 1930.906+0.5 * 1565.851-32993.717
-0-10879.268)/5422.359
=-4.51

* 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 Shenhua Energy Co Accounts Receivable Related Terms


China Shenhua Energy Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for China Shenhua Energy 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 Shenhua Energy Co Accounts Receivable Chart

China Shenhua Energy Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,610.54 1,573.22 1,663.12 1,726.35 1,877.70

China Shenhua Energy Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,835.07 1,826.92 1,681.48 1,877.70 1,930.91
CSUAY
82GF Score
China Shenhua Energy Co Ltd CSUAY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Shenhua Energy Co 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 $1,931 Mil mean?
China Shenhua Energy Co (CSUAY) has a Accounts Receivable of $1,931 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Shenhua Energy Co and its competitors.
Is China Shenhua Energy Co's Accounts Receivable too high?
China Shenhua Energy Co's current Accounts Receivable is $1,931 Mil. Overall, China Shenhua Energy Co has a GF Score™ of 82/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Shenhua Energy Co's Accounts Receivable compare to CNR?
China Shenhua Energy Co's Accounts Receivable of $1,931 Mil can be compared against companies in the Other Energy Sources 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 an Other Energy Sources company?
A good Accounts Receivable depends on the Other Energy Sources 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 Shenhua Energy Co and its competitors. China Shenhua Energy Co's current Accounts Receivable is $1,931 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Shenhua Energy Co stock overvalued right now?
Based on GuruFocus' analysis, China Shenhua Energy Co (CSUAY) is currently considered Modestly Overvalued. The stock's GF Value™ is $17.44, compared to a current price of $22.18 — trading 27.2% above its estimated fair value. The current Accounts Receivable is $1,931 Mil. China Shenhua Energy Co's overall GF Score™ is 82/100 with 9 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 Shenhua Energy Co (CSUAY), the current Accounts Receivable is $1,931 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 China Shenhua Energy Co (CSUAY) Overvalued in 2026?

Based on GuruFocus' analysis, China Shenhua Energy Co stock appears to be overvalued. The current stock price of $22.18 is trading 27.2% above its estimated GF Value™ of $17.44. GuruFocus considers China Shenhua Energy Co to be Modestly Overvalued.

Key valuation signals for CSUAY:

  • Accounts Receivable: $1,931 Mil
  • GF Value™: $17.44 vs. price of $22.18 (27.2% above fair value)
  • GF Score™: 82/100 with 9 warning signs

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


China Shenhua Energy Co Business Description

Address No. 22, Andingmen Xibinhe Road, Dongcheng District, Beijing, CHN, 100011
China Shenhua Energy Co Ltd is a globally integrated coal-based energy company, mainly engaging in business segments: Coal, Power generation, Shipping, Railway, Port, and Coal chemical. Focusing on its core coal mining operation, China Shenhua leverages its self-developed transportation and sales network as well as downstream power plants, coal-to-chemicals facilities, and new energy projects to achieve cross-sector and cross-industry integrated development and operation.
82GF Score

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

$22.18
Price
$17.44
GF Value