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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. China Merchants Port Holdings Co's accounts receivables for the quarter that ended in Dec. 2025 was €112 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
China Merchants Port Holdings Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 26.96.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. China Merchants Port Holdings Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-1.30.
China Merchants Port Holdings 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.
China Merchants Port Holdings 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), China Merchants Port Holdings Co's accounts receivable are only considered to be worth 75% of book value:
China Merchants Port Holdings 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.
China Merchants Port Holdings Co Accounts Receivable Related Terms
China Merchants Port Holdings 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.
China Merchants Port Holdings Co Accounts Receivable Chart
China Merchants Port Holdings Co (FRA:CPM) has a Accounts Receivable of €112 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on China Merchants Port Holdings Co and its competitors.
Is China Merchants Port Holdings Co's Accounts Receivable too high?
China Merchants Port Holdings Co's current Accounts Receivable is €112 Mil. Overall, China Merchants Port Holdings Co has a GF Score™ of 77/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Merchants Port Holdings Co's Accounts Receivable compare to competitors?
China Merchants Port Holdings Co's Accounts Receivable of €112 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Merchants Port Holdings Co and its competitors. China Merchants Port Holdings Co's current Accounts Receivable is €112 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Merchants Port Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, China Merchants Port Holdings Co (FRA:CPM) is currently considered Modestly Overvalued. The stock's GF Value™ is €1.52, compared to a current price of €1.74 — trading 14.2% above its estimated fair value. The current Accounts Receivable is €112 Mil. China Merchants Port Holdings Co's overall GF Score™ is 77/100 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 Merchants Port Holdings Co (FRA:CPM), the current Accounts Receivable is €112 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 China Merchants Port Holdings Co (FRA:CPM) Overvalued in 2026?
Based on GuruFocus' analysis, China Merchants Port Holdings Co stock appears to be overvalued.
The current stock price of €1.74 is trading 14.2% above its estimated GF Value™ of €1.52.
GuruFocus considers China Merchants Port Holdings Co to be Modestly Overvalued.
Key valuation signals for FRA:CPM:
Accounts Receivable: €112 Mil
GF Value™: €1.52 vs. price of €1.74 (14.2% above fair value)
No single metric tells the full story. See the FRA:CPM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Merchants Port Holdings Co Ltd is a port service provider principally engaged in port operations, bonded logistics operations, and property investment. Its segments are port operations, bonded logistics operations, and other operations. Port operations generate maximum revenue, including container terminal operations and bulk and general cargo terminal operations conducted by the Group, its associates, and joint ventures across Mainland China, Hong Kong, and Taiwan, as well as other international locations. Bonded logistics operations include logistics park operations, port transportation, and airport cargo handling. Other operations mainly include property development and investment, logistics operations by associates, and corporate functions.
77GF Score
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