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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sipai Health Technology Co's accounts receivables for the quarter that ended in Dec. 2025 was €18.8 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Sipai Health Technology Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 33.33.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sipai Health Technology Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €0.02.
Sipai Health Technology 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.
Sipai Health Technology Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Sipai Health Technology Co's accounts receivable are only considered to be worth 75% of book value:
Sipai Health Technology Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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.
Sipai Health Technology Co Accounts Receivable Related Terms
Sipai Health Technology Co 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.
Sipai Health Technology Co Accounts Receivable Chart
What does a Accounts Receivable of €18.8 Mil mean?
Sipai Health Technology Co (FRA:AX1) has a Accounts Receivable of €18.8 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sipai Health Technology Co and its competitors.
Is Sipai Health Technology Co's Accounts Receivable too high?
Sipai Health Technology Co's current Accounts Receivable is €18.8 Mil. Overall, Sipai Health Technology Co has a GF Score™ of 64/100, reflecting its overall financial health beyond just this single metric.
How does Sipai Health Technology Co's Accounts Receivable compare to MCK and COR?
Sipai Health Technology Co's Accounts Receivable of €18.8 Mil can be compared against companies in the Medical Distribution 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 Medical Distribution company?
A good Accounts Receivable depends on the Medical Distribution 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 Sipai Health Technology Co and its competitors. Sipai Health Technology Co's current Accounts Receivable is €18.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sipai Health Technology Co stock overvalued right now?
Sipai Health Technology Co (FRA:AX1) has a current Accounts Receivable of €18.8 Mil. The stock's GF Value™ is €0.22, compared to a current price of €0.14 — trading 36.8% below its estimated fair value. The current Accounts Receivable is €18.8 Mil. Sipai Health Technology Co's overall GF Score™ is 64/100 with 5 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 Sipai Health Technology Co (FRA:AX1), the current Accounts Receivable is €18.8 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 Sipai Health Technology Co (FRA:AX1) Overvalued in 2026?
Based on GuruFocus' analysis, Sipai Health Technology Co stock appears to be undervalued.
The current stock price of €0.14 is trading 36.8% below its estimated GF Value™ of €0.22.
Key valuation signals for FRA:AX1:
Accounts Receivable: €18.8 Mil
GF Value™: €0.22 vs. price of €0.14 (36.8% below fair value)
No single metric tells the full story. See the FRA:AX1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sipai Health Technology Co Ltd is a medical technology and health management company in China. The company has three reportable operating segments: Specialty Pharmacy Business - engaged in the operation and distribution of specialty pharmacy stores and pharmaceutical products; Physician Research Assistance Business - offering pharmaceutical companies and other clinical trial institutions site management organization services; Commercial Insurance Services Business - rendering insurance brokerage services to insurance companies and health management services to insurance carriers and enterprise clients. The company generates key revenue from the Specialty Pharmacy Business. Almost all of the company's revenues were derived from operations in the PRC.
64GF Score
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