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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. eSun Holdings's accounts receivables for the quarter that ended in Jan. 2026 was $11.51 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
eSun Holdings's Days Sales Outstanding for the quarter that ended in Jan. 2026 was 46.19.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. eSun Holdings's Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was $-0.05.
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.
eSun Holdings's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), eSun Holdings's accounts receivable are only considered to be worth 75% of book value:
eSun Holdings's Net-Net Working Capital Per Share for the quarter that ended in Jan. 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.
eSun Holdings Accounts Receivable Related Terms
eSun Holdings Accounts Receivable Historical Data
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The historical data trend for eSun Holdings'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.
What does a Accounts Receivable of $11.51 Mil mean?
eSun Holdings (ESNNF) has a Accounts Receivable of $11.51 Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on eSun Holdings and its competitors.
Is eSun Holdings' Accounts Receivable too high?
eSun Holdings' current Accounts Receivable is $11.51 Mil. Overall, eSun Holdings has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does eSun Holdings' Accounts Receivable compare to NFLX and DIS?
eSun Holdings' Accounts Receivable of $11.51 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Accounts Receivable depends on the Media - Diversified 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 eSun Holdings and its competitors. eSun Holdings's current Accounts Receivable is $11.51 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eSun Holdings stock overvalued right now?
eSun Holdings (ESNNF) has a current Accounts Receivable of $11.51 Mil. The stock's GF Value™ is $0.12, compared to a current price of $0.13 — trading 9.2% above its estimated fair value. The current Accounts Receivable is $11.51 Mil. eSun Holdings' overall GF Score™ is 31/100 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 eSun Holdings (ESNNF), the current Accounts Receivable is $11.51 Mil as of Jan. 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 eSun Holdings (ESNNF) Overvalued in 2026?
Based on GuruFocus' analysis, eSun Holdings stock appears to be overvalued.
The current stock price of $0.13 is trading 9.2% above its estimated GF Value™ of $0.12.
Key valuation signals for ESNNF:
Accounts Receivable: $11.51 Mil
GF Value™: $0.12 vs. price of $0.13 (9.2% above fair value)
No single metric tells the full story. See the ESNNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
eSun Holdings Ltd is an investment holding company. The company's operating segments include Media and entertainment, Film and TV program, Cinema operation, and Corporate and others. It generates maximum revenue from the Cinema operation segment which engages in the operation of cinemas in Hong Kong and the Chinese Mainland. Geographically, the company generates a majority of its revenue from Hong Kong and the rest from Mainland China and Macau, and other regions.
31GF 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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