CUGCF (China Oriental Group Co) Accounts Receivable: $485 Mil (As of Dec. 2025)

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CUGCF China Oriental Group Co Ltd CUGCF
66 GF Score
Price $0.19
GF Value $0.18
! 6 Warning Signs
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What is China Oriental Group Co Accounts Receivable?

China Oriental Group Co CUGCF 66 Accounts Receivable is $485 Mil as of Dec. 2025. GuruFocus rates CUGCF with a GF Score™ of 66/100 and a GF Value™ of $0.18. 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. China Oriental Group Co's accounts receivables for the quarter that ended in Dec. 2025 was $485 Mil.

Accounts receivable can be measured by Days Sales Outstanding. China Oriental Group Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 30.66.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Oriental Group Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.61.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=485.142/2887.673*91
=30.66

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

China Oriental Group Co'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)
=(1055.682+0.75 * 485.142+0.5 * 643.492-3634.845
-0-380.588)/3722.569
=-0.61

* 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 Oriental Group Co Accounts Receivable Related Terms

China Oriental Group Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for China Oriental Group 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 Oriental Group Co Accounts Receivable Chart

China Oriental Group 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 251.39 404.23 402.13 458.81 485.14

China Oriental Group Co 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 402.13 414.58 458.81 495.97 485.14
CUGCF
66GF Score
China Oriental Group Co Ltd CUGCF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Oriental Group 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 $485 Mil mean?
China Oriental Group Co (CUGCF) has a Accounts Receivable of $485 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Oriental Group Co and its competitors.
Is China Oriental Group Co's Accounts Receivable too high?
China Oriental Group Co's current Accounts Receivable is $485 Mil. Overall, China Oriental Group Co has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does China Oriental Group Co's Accounts Receivable compare to NUE and STLD?
China Oriental Group Co's Accounts Receivable of $485 Mil can be compared against companies in the Steel 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 Steel company?
A good Accounts Receivable depends on the Steel 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 Oriental Group Co and its competitors. China Oriental Group Co's current Accounts Receivable is $485 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Oriental Group Co stock overvalued right now?
China Oriental Group Co (CUGCF) has a current Accounts Receivable of $485 Mil. The stock's GF Value™ is $0.18, compared to a current price of $0.19 — trading 5.7% above its estimated fair value. The current Accounts Receivable is $485 Mil. China Oriental Group Co's overall GF Score™ is 66/100 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 China Oriental Group Co (CUGCF), the current Accounts Receivable is $485 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 Oriental Group Co (CUGCF) Overvalued in 2026?

Based on GuruFocus' analysis, China Oriental Group Co stock appears to be overvalued. The current stock price of $0.19 is trading 5.7% above its estimated GF Value™ of $0.18.

Key valuation signals for CUGCF:

  • Accounts Receivable: $485 Mil
  • GF Value™: $0.18 vs. price of $0.19 (5.7% above fair value)
  • GF Score™: 66/100 with 6 warning signs

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

China Oriental Group Co Business Description

Other Exchanges 00581:Hong KongORG:Germany
Address 23 Harbour Road, Suites 901-2 and 10, 9th Floor, Great Eagle Centre, Wanchai, Hong Kong, HKG
China Oriental Group Co Ltd is involved in investment holding and trading of steel products and iron ore. The company, along with its subsidiaries, is engaged in the manufacturing and sale of iron and steel products, the trading of steel products, iron ore, and related raw materials, the sale of power equipment, and the real estate business. The Group's product offerings mainly include rebars, billets, cold-rolled sheets and galvanized sheets, steel strips and strip products, and H-section steel products, among others. Its operating segments are: Iron and steel, which generates the maximum revenue, and Real estate. Geographically, the Group generates the majority of its revenue from the People's Republic of China (PRC).
66GF Score

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

$0.19
Price
$0.18
GF Value