Huabao International Holdings (FRA:CEY2) Accounts Receivable: €86.6 Mil (As of Dec. 2025)

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FRA:CEY2 Huabao International Holdings Ltd FRA:CEY2
59 GF Score
Price €0.34
GF Value €0.34
Valuation Fairly Valued
! 4 Warning Signs
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What is Huabao International Holdings Accounts Receivable?

Huabao International Holdings FRA:CEY2 +1.20% 59 Accounts Receivable is €86.6 Mil as of Dec. 2025. GuruFocus rates FRA:CEY2 with a GF Score™ of 59/100 and a GF Value™ of €0.34 (Fairly Valued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Huabao International Holdings's accounts receivables for the quarter that ended in Dec. 2025 was €86.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Huabao International Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 69.91.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Huabao International Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €0.16.

Huabao International 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.

Huabao International 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
=86.556/225.952*91
=69.91

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

Huabao International 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)
=(768.11+0.75 * 86.556+0.5 * 108.493-164.173
-0-200.995)/3229.927
=0.16

* 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.

Huabao International Holdings Accounts Receivable Related Terms

Huabao International Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Huabao International 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.

Huabao International Holdings Accounts Receivable Chart

Huabao International Holdings Annual Data
Trend Mar16 Mar17 Mar18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 118.12 136.82 86.49 84.24 86.56

Huabao International Holdings Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 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 86.49 80.09 84.24 67.51 86.56
FRA:CEY2
59GF Score
Huabao International Holdings Ltd FRA:CEY2
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Huabao International 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 €86.6 Mil mean?
Huabao International Holdings (FRA:CEY2) has a Accounts Receivable of €86.6 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Huabao International Holdings and its competitors.
Is Huabao International Holdings' Accounts Receivable too high?
Huabao International Holdings' current Accounts Receivable is €86.6 Mil. Overall, Huabao International Holdings has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Huabao International Holdings' Accounts Receivable compare to LIN and SHW?
Huabao International Holdings' Accounts Receivable of €86.6 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Huabao International Holdings and its competitors. Huabao International Holdings's current Accounts Receivable is €86.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Huabao International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Huabao International Holdings (FRA:CEY2) is currently considered Fairly Valued. The stock's GF Value™ is €0.34, compared to a current price of €0.34 — trading 1.2% below its estimated fair value. The current Accounts Receivable is €86.6 Mil. Huabao International Holdings' overall GF Score™ is 59/100 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 Huabao International Holdings (FRA:CEY2), the current Accounts Receivable is €86.6 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 Huabao International Holdings (FRA:CEY2) Overvalued in 2026?

Based on GuruFocus' analysis, Huabao International Holdings stock appears to be undervalued. The current stock price of €0.34 is trading 1.2% below its estimated GF Value™ of €0.34. GuruFocus considers Huabao International Holdings to be Fairly Valued.

Key valuation signals for FRA:CEY2:

  • Accounts Receivable: €86.6 Mil
  • GF Value™: €0.34 vs. price of €0.34 (1.2% below fair value)
  • GF Score™: 59/100 with 4 warning signs

No single metric tells the full story. See the FRA:CEY2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Huabao International Holdings Business Description

Other Exchanges 00336:Hong KongCEY2:Germany
Address 18 Harbour Road, Suite 3008, 30th Floor, Central Plaza, Wanchai, Hong Kong, HKG
Huabao International Holdings Ltd is an investment holding company. Its operating segments are Flavours and fragrances, Tobacco raw materials, aroma raw materials, and Condiments. The company generates maximum revenue from Flavours and fragrances segment. Its Flavours and fragrances segment includes research and development, production and sale of flavors and fragrances products.
59GF Score

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

€0.34
Price
€0.34
GF Value