CSWYY (China Shineway Pharmaceutical Group) Accounts Receivable: $114.4 Mil (As of Dec. 2025)

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CSWYY China Shineway Pharmaceutical Group Ltd CSWYY
86 GF Score
Price $19.25
GF Value $15.55
! 2 Warning Signs
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What is China Shineway Pharmaceutical Group Accounts Receivable?

China Shineway Pharmaceutical Group CSWYY 86 Accounts Receivable is $114.4 Mil as of Dec. 2025. GuruFocus rates CSWYY with a GF Score™ of 86/100 and a GF Value™ of $15.55. The stock has 2 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 Shineway Pharmaceutical Group's accounts receivables for the quarter that ended in Dec. 2025 was $114.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. China Shineway Pharmaceutical Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 99.20.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Shineway Pharmaceutical Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $21.80.

China Shineway 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.

China Shineway Pharmaceutical Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=114.427/210.518*91
=99.20

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

China Shineway Pharmaceutical Group'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)
=(1074.183+0.75 * 114.427+0.5 * 98.151-385.524
-0-0)/37.770
=21.80

* 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 Shineway Pharmaceutical Group Accounts Receivable Related Terms

China Shineway Pharmaceutical Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for China Shineway Pharmaceutical Group'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 Shineway Pharmaceutical Group Accounts Receivable Chart

China Shineway Pharmaceutical Group 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 66.64 96.59 106.19 124.73 114.43

China Shineway Pharmaceutical Group 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 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 106.19 115.90 124.73 127.54 114.43
CSWYY
86GF Score
China Shineway Pharmaceutical Group Ltd CSWYY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Shineway Pharmaceutical Group 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 $114.4 Mil mean?
China Shineway Pharmaceutical Group (CSWYY) has a Accounts Receivable of $114.4 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Shineway Pharmaceutical Group and its competitors.
Is China Shineway Pharmaceutical Group's Accounts Receivable too high?
China Shineway Pharmaceutical Group's current Accounts Receivable is $114.4 Mil. Overall, China Shineway Pharmaceutical Group has a GF Score™ of 86/100, reflecting its overall financial health beyond just this single metric.
How does China Shineway Pharmaceutical Group's Accounts Receivable compare to ZTS and UTHR?
China Shineway Pharmaceutical Group's Accounts Receivable of $114.4 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 China Shineway Pharmaceutical Group and its competitors. China Shineway Pharmaceutical Group's current Accounts Receivable is $114.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Shineway Pharmaceutical Group stock overvalued right now?
China Shineway Pharmaceutical Group (CSWYY) has a current Accounts Receivable of $114.4 Mil. The stock's GF Value™ is $15.55, compared to a current price of $19.25 — trading 23.8% above its estimated fair value. The current Accounts Receivable is $114.4 Mil. China Shineway Pharmaceutical Group's overall GF Score™ is 86/100 with 2 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 Shineway Pharmaceutical Group (CSWYY), the current Accounts Receivable is $114.4 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 Shineway Pharmaceutical Group (CSWYY) Overvalued in 2026?

Based on GuruFocus' analysis, China Shineway Pharmaceutical Group stock appears to be overvalued. The current stock price of $19.25 is trading 23.8% above its estimated GF Value™ of $15.55.

Key valuation signals for CSWYY:

  • Accounts Receivable: $114.4 Mil
  • GF Value™: $15.55 vs. price of $19.25 (23.8% above fair value)
  • GF Score™: 86/100 with 2 warning signs

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

China Shineway Pharmaceutical Group Business Description

Other Exchanges 02877:Hong KongC1S:Germany
Address Luan Cheng, Hebei Province, Shijiazhuang, CHN
China Shineway Pharmaceutical Group Ltd is an investment holding company. Along with its subsidiaries, it is engaged in the research, development, manufacturing, and trading of modern Chinese medicines. The company's products comprise injection, soft capsule, granule, traditional Chinese medicine formula granules, and others, of which injections generate maximum revenue for the company. Geographically, the group operates in the People's Republic of China (PRC) and Hong Kong.
86GF Score

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

$19.25
Price
$15.55
GF Value