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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. China Railway Construction's accounts receivables for the quarter that ended in Jun. 2026 was €34,180 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
China Railway Construction's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 123.68.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Railway Construction's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-12.39.
China Railway Construction 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 Railway Construction's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), China Railway Construction's accounts receivable are only considered to be worth 75% of book value:
China Railway Construction's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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.
China Railway Construction Accounts Receivable Related Terms
China Railway Construction Accounts Receivable Historical Data
* 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 Railway Construction Accounts Receivable Chart
What does a Accounts Receivable of €34,180 Mil mean?
China Railway Construction (FRA:4FF) has a Accounts Receivable of €34,180 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Railway Construction and its competitors.
Is China Railway Construction's Accounts Receivable too high?
China Railway Construction's current Accounts Receivable is €34,180 Mil. Overall, China Railway Construction has a GF Score™ of 57/100, reflecting its overall financial health beyond just this single metric.
How does China Railway Construction's Accounts Receivable compare to PWR and FIX?
China Railway Construction's Accounts Receivable of €34,180 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 Railway Construction and its competitors. China Railway Construction's current Accounts Receivable is €34,180 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Railway Construction stock overvalued right now?
China Railway Construction (FRA:4FF) has a current Accounts Receivable of €34,180 Mil. The stock's GF Value™ is €0.77, compared to a current price of €0.64 — trading 16.9% below its estimated fair value. The current Accounts Receivable is €34,180 Mil. China Railway Construction's overall GF Score™ is 57/100 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 Railway Construction (FRA:4FF), the current Accounts Receivable is €34,180 Mil as of Jun. 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 Railway Construction (FRA:4FF) Overvalued in 2026?
Based on GuruFocus' analysis, China Railway Construction stock appears to be undervalued.
The current stock price of €0.64 is trading 16.9% below its estimated GF Value™ of €0.77.
Key valuation signals for FRA:4FF:
Accounts Receivable: €34,180 Mil
GF Value™: €0.77 vs. price of €0.64 (16.9% below fair value)
No single metric tells the full story. See the FRA:4FF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Railway Construction Corp Ltd operates as an infrastructure construction firm. It largely derives contracting revenue. It builds railways, highways and municipal works, such as subways and light rail systems. The company also engages in survey and design, manufacturing, logistics, and property development. It operates the following business segments: Engineering contracting business, Planning, design and consultancy, Manufacturing operation, Real estate development operation, Materials and logistics and other businesses. The firm's revenue gets dominated by the Engineering contracting business segment that engages in the construction of infrastructure such as railways, highways, metropolitan railways, and real estate projects.
57GF 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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