Chow Tai Fook Jewellery Group (FRA:1CT) Accounts Receivable: €513 Mil (As of Mar. 2026)

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FRA:1CT Chow Tai Fook Jewellery Group Ltd FRA:1CT
83 GF Score
Price €1.23
GF Value €1.18
Valuation Fairly Valued
! 2 Warning Signs
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What is Chow Tai Fook Jewellery Group Accounts Receivable?

Chow Tai Fook Jewellery Group FRA:1CT -0.81% 83 Accounts Receivable is €513 Mil as of Mar. 2026. GuruFocus rates FRA:1CT with a GF Score™ of 83/100 and a GF Value™ of €1.18 (Fairly Valued). 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. Chow Tai Fook Jewellery Group's accounts receivables for the quarter that ended in Mar. 2026 was €513 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Chow Tai Fook Jewellery Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 15.27.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Chow Tai Fook Jewellery Group's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was €-0.13.


Chow Tai Fook Jewellery 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.

Chow Tai Fook Jewellery Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=512.57/6124.04*91
=15.27

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

Chow Tai Fook Jewellery Group'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)
=(913.108+0.75 * 512.57+0.5 * 7041.724-5956.429
-0-108.904)/9864.945
=-0.13

* 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.


Chow Tai Fook Jewellery Group Accounts Receivable Related Terms


Chow Tai Fook Jewellery Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Chow Tai Fook Jewellery 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.

Chow Tai Fook Jewellery Group Accounts Receivable Chart

Chow Tai Fook Jewellery Group Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 355.44 382.40 340.65 504.93 512.57

Chow Tai Fook Jewellery Group Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 340.65 673.32 504.93 241.94 512.57
FRA:1CT
83GF Score
Chow Tai Fook Jewellery Group Ltd FRA:1CT
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Chow Tai Fook Jewellery 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 €513 Mil mean?
Chow Tai Fook Jewellery Group (FRA:1CT) has a Accounts Receivable of €513 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Chow Tai Fook Jewellery Group and its competitors.
Is Chow Tai Fook Jewellery Group's Accounts Receivable too high?
Chow Tai Fook Jewellery Group's current Accounts Receivable is €513 Mil. Overall, Chow Tai Fook Jewellery Group has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Chow Tai Fook Jewellery Group's Accounts Receivable compare to TPR?
Chow Tai Fook Jewellery Group's Accounts Receivable of €513 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 Chow Tai Fook Jewellery Group and its competitors. Chow Tai Fook Jewellery Group's current Accounts Receivable is €513 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chow Tai Fook Jewellery Group stock overvalued right now?
Based on GuruFocus' analysis, Chow Tai Fook Jewellery Group (FRA:1CT) is currently considered Fairly Valued. The stock's GF Value™ is €1.18, compared to a current price of €1.23 — trading 4.2% above its estimated fair value. The current Accounts Receivable is €513 Mil. Chow Tai Fook Jewellery Group's overall GF Score™ is 83/100 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 Chow Tai Fook Jewellery Group (FRA:1CT), the current Accounts Receivable is €513 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 Chow Tai Fook Jewellery Group (FRA:1CT) Overvalued in 2026?

Based on GuruFocus' analysis, Chow Tai Fook Jewellery Group stock appears to be overvalued. The current stock price of €1.23 is trading 4.2% above its estimated GF Value™ of €1.18. GuruFocus considers Chow Tai Fook Jewellery Group to be Fairly Valued.

Key valuation signals for FRA:1CT:

  • Accounts Receivable: €513 Mil
  • GF Value™: €1.18 vs. price of €1.23 (4.2% above fair value)
  • GF Score™: 83/100 with 2 warning signs

No single metric tells the full story. See the FRA:1CT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chow Tai Fook Jewellery Group Business Description

Address 16 - 18 Queen\'s Road Central, 33rd Floor, New World Tower, Central, Hong Kong, HKG
Chow Tai Fook Jewellery Group Ltd core business is the manufacturing and selling of high-end luxury, mass luxury, and youth line jewellery products, and the distribution of watches of various brands. Its brand portfolio includes Chow Tai Fook, Hearts On Fire, Enzo and Monologue, offering a wide multiple products and an expanding range of IP collaborations. The Group's offerings include high jewellery collections and Chow Tai Fook Home, a luxury home decor category. Geographically, the Group operates through Mainland China, Hong Kong, Macau and other markets, with Mainland China contributing the majority of revenue.
83GF Score

Get the complete analysis for FRA:1CT

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

€1.23
Price
€1.18
GF Value