Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co (FRA:FDY) Accounts Receivable: €24.41 Mil (As of Dec. 2025)

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FRA:FDY Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Ltd FRA:FDY
69 GF Score
Price €0.28
GF Value €0.23
! 2 Warning Signs
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What is Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Accounts Receivable?

Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co FRA:FDY -2.11% 69 Accounts Receivable is €24.41 Mil as of Dec. 2025. GuruFocus rates FRA:FDY with a GF Score™ of 69/100 and a GF Value™ of €0.23. The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's accounts receivables for the quarter that ended in Dec. 2025 was €24.41 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 136.37.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €0.12.


Shanghai Fudan-Zhangjiang Bio-Pharmaceutical 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.

Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=24.412/16.335*91
=136.37

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's accounts receivable are only considered to be worth 75% of book value:

Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co'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)
=(139.085+0.75 * 24.412+0.5 * 4.027-33.215
-0-0.052)/1043.000
=0.12

* 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.


Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Accounts Receivable Related Terms


Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co'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.

Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Accounts Receivable Chart

Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co 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 77.03 68.57 57.31 45.84 24.41

Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25 Jun26
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 45.84 39.22 30.34 24.41 24.24
FRA:FDY
69GF Score
Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Ltd FRA:FDY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co 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 €24.41 Mil mean?
Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co (FRA:FDY) has a Accounts Receivable of €24.41 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co and its competitors.
Is Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's Accounts Receivable too high?
Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's current Accounts Receivable is €24.41 Mil. Overall, Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's Accounts Receivable compare to ZTS?
Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's Accounts Receivable of €24.41 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers 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 Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co and its competitors. Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's current Accounts Receivable is €24.41 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co stock overvalued right now?
Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co (FRA:FDY) has a current Accounts Receivable of €24.41 Mil. The stock's GF Value™ is €0.23, compared to a current price of €0.28 — trading 20.9% above its estimated fair value. The current Accounts Receivable is €24.41 Mil. Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co's overall GF Score™ is 69/100 with 2 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 Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co (FRA:FDY), the current Accounts Receivable is €24.41 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 Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co (FRA:FDY) Overvalued in 2026?

Based on GuruFocus' analysis, Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co stock appears to be overvalued. The current stock price of €0.28 is trading 20.9% above its estimated GF Value™ of €0.23.

Key valuation signals for FRA:FDY:

  • Accounts Receivable: €24.41 Mil
  • GF Value™: €0.23 vs. price of €0.28 (20.9% above fair value)
  • GF Score™: 69/100 with 2 warning signs

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


Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Business Description

Other Exchanges 01349:Hong Kong688505:China
Address 308 Cailun Road, Zhangjiang Hi-Tech Park, Pudong, Shanghai, CHN, 201210
Shanghai Fudan-Zhangjiang Bio-Pharmaceutical Co Ltd is engaged in the research, development, manufacturing, and sale of biopharmaceutical products. Its product portfolio includes ALA (Aminolevulinic acid Hydrochloride); FuMeiDa and Libord. The company has launched it's four types of photodynamic drugs in China market, namely hematoporphyrin, aminolevulinic acid hydrochloride, Verteporfin and Hemoporfin. Geographically, it derives revenue from Mainland China.
69GF Score

Get the complete analysis for FRA:FDY

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

€0.28
Price
€0.23
GF Value