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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lonking Holdings's accounts receivables for the quarter that ended in Dec. 2025 was €347 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Lonking Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 92.96.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lonking Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €0.12.
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.
Lonking Holdings'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), Lonking Holdings's accounts receivable are only considered to be worth 75% of book value:
Lonking Holdings'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.
Lonking Holdings Accounts Receivable Related Terms
Lonking Holdings Accounts Receivable Historical Data
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The historical data trend for Lonking 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.
Lonking Holdings (FRA:C9IB) has a Accounts Receivable of €347 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Lonking Holdings and its competitors.
Is Lonking Holdings' Accounts Receivable too high?
Lonking Holdings' current Accounts Receivable is €347 Mil. Overall, Lonking Holdings has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lonking Holdings' Accounts Receivable compare to CAT and DE?
Lonking Holdings' Accounts Receivable of €347 Mil can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Accounts Receivable depends on the Farm & Heavy Construction Machinery 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 Lonking Holdings and its competitors. Lonking Holdings's current Accounts Receivable is €347 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lonking Holdings stock overvalued right now?
Based on GuruFocus' analysis, Lonking Holdings (FRA:C9IB) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.20, compared to a current price of €0.36 — trading 78% above its estimated fair value. The current Accounts Receivable is €347 Mil. Lonking Holdings' overall GF Score™ is 64/100 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 Lonking Holdings (FRA:C9IB), the current Accounts Receivable is €347 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 Lonking Holdings (FRA:C9IB) Overvalued in 2026?
Based on GuruFocus' analysis, Lonking Holdings stock appears to be overvalued.
The current stock price of €0.36 is trading 78% above its estimated GF Value™ of €0.20.
GuruFocus considers Lonking Holdings to be Significantly Overvalued.
Key valuation signals for FRA:C9IB:
Accounts Receivable: €347 Mil
GF Value™: €0.20 vs. price of €0.36 (78% above fair value)
No single metric tells the full story. See the FRA:C9IB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lonking Holdings Ltd is a construction and logistics machinery manufacturer in China. It produces wheel loaders, excavators, road rollers, forklifts, and other heavy equipment. In addition, the company supplies individual components, including gearboxes, converters, axles, and hydraulic components. The company has three operating segments: Sale of construction machinery, which generates the majority of the revenue, Finance lease of construction machinery, and Financial investment. The majority of sales are derived from China.
64GF 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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