BOC Hong Kong Holdings (FRA:BOF) Accounts Receivable: €0 Mil (As of Dec. 2025)

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FRA:BOF BOC Hong Kong Holdings Ltd FRA:BOF
58 GF Score
Price €5.41
GF Value €3.39
Valuation Significantly Overvalued
! 7 Warning Signs
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What is BOC Hong Kong Holdings Accounts Receivable?

BOC Hong Kong Holdings FRA:BOF -0.84% 58 Accounts Receivable is €0 Mil as of Dec. 2025. GuruFocus rates FRA:BOF with a GF Score™ of 58/100 and a GF Value™ of €3.39 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. BOC Hong Kong Holdings's accounts receivables for the quarter that ended in Dec. 2025 was €0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. BOC Hong Kong Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. BOC Hong Kong Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-35.85.

BOC Hong Kong Holdings 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.

BOC Hong Kong Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/4671.931*91
=0.00

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), BOC Hong Kong Holdings's accounts receivable are only considered to be worth 75% of book value:

BOC Hong Kong Holdings'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)
=(74428.436+0.75 * 0+0.5 * 0-452895.491
-0-542.97)/10572.780
=-35.85

* 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.

BOC Hong Kong Holdings Accounts Receivable Related Terms

BOC Hong Kong Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for BOC Hong Kong 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.

BOC Hong Kong Holdings Accounts Receivable Chart

BOC Hong Kong Holdings 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 0.00 0.00 0.00 0.00 0.00

BOC Hong Kong Holdings 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 0.00 0.00 0.00 0.00 0.00
FRA:BOF
58GF Score
BOC Hong Kong Holdings Ltd FRA:BOF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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BOC Hong Kong Holdings 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 €0 Mil mean?
BOC Hong Kong Holdings (FRA:BOF) has a Accounts Receivable of €0 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on BOC Hong Kong Holdings and its competitors.
Is BOC Hong Kong Holdings' Accounts Receivable too high?
BOC Hong Kong Holdings' current Accounts Receivable is €0 Mil. Overall, BOC Hong Kong Holdings has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BOC Hong Kong Holdings' Accounts Receivable compare to competitors?
BOC Hong Kong Holdings' Accounts Receivable of €0 Mil can be compared against companies in the Banks 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 Banks company?
A good Accounts Receivable depends on the Banks 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 BOC Hong Kong Holdings and its competitors. BOC Hong Kong Holdings's current Accounts Receivable is €0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BOC Hong Kong Holdings stock overvalued right now?
Based on GuruFocus' analysis, BOC Hong Kong Holdings (FRA:BOF) is currently considered Significantly Overvalued. The stock's GF Value™ is €3.39, compared to a current price of €5.41 — trading 59.7% above its estimated fair value. The current Accounts Receivable is €0 Mil. BOC Hong Kong Holdings' overall GF Score™ is 58/100 with 7 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 BOC Hong Kong Holdings (FRA:BOF), the current Accounts Receivable is €0 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 BOC Hong Kong Holdings (FRA:BOF) Overvalued in 2026?

Based on GuruFocus' analysis, BOC Hong Kong Holdings stock appears to be overvalued. The current stock price of €5.41 is trading 59.7% above its estimated GF Value™ of €3.39. GuruFocus considers BOC Hong Kong Holdings to be Significantly Overvalued.

Key valuation signals for FRA:BOF:

  • Accounts Receivable: €0 Mil
  • GF Value™: €3.39 vs. price of €5.41 (59.7% above fair value)
  • GF Score™: 58/100 with 7 warning signs

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

BOC Hong Kong Holdings Business Description

Address 1 Garden Road, 53rd Floor, Bank of China Tower, Hong Kong, HKG
BOC Hong Kong is a subsidiary of Bank of China. It is the second-largest bank in Hong Kong in terms of loan and deposit market shares. Although BOC Hong Kong is legally separate from its parent, it maintains close relationships with it in management, administration, and business relations. The two companies also cooperate in several areas, including the reselling of Bank of China's insurance and securities services. Bank of China holds a 66% stake in BOC Hong Kong.
58GF Score

Get the complete analysis for FRA:BOF

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

€5.41
Price
€3.39
GF Value