Glorious Sun Enterprises (FRA:GLV) Accounts Receivable: €7.5 Mil (As of Dec. 2025)

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FRA:GLV Glorious Sun Enterprises Ltd FRA:GLV
73 GF Score
Price €0.13
GF Value €0.11
! 6 Warning Signs
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What is Glorious Sun Enterprises Accounts Receivable?

Glorious Sun Enterprises FRA:GLV +0.77% 73 Accounts Receivable is €7.5 Mil as of Dec. 2025. GuruFocus rates FRA:GLV with a GF Score™ of 73/100 and a GF Value™ of €0.11. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Glorious Sun Enterprises's accounts receivables for the quarter that ended in Dec. 2025 was €7.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Glorious Sun Enterprises's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 25.73.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Glorious Sun Enterprises's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €0.05.

Glorious Sun Enterprises 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.

Glorious Sun Enterprises's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=7.536/53.457*91
=25.73

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

Glorious Sun Enterprises'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)
=(134.417+0.75 * 7.536+0.5 * 26.823-80.469
-0-2.865)/1500.000
=0.05

* 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.

Glorious Sun Enterprises Accounts Receivable Related Terms

Glorious Sun Enterprises Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Glorious Sun Enterprises'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.

Glorious Sun Enterprises Accounts Receivable Chart

Glorious Sun Enterprises 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 28.53 29.39 22.48 10.75 7.54

Glorious Sun Enterprises Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 13.29 10.75 7.50 7.54 5.99
FRA:GLV
73GF Score
Glorious Sun Enterprises Ltd FRA:GLV
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Glorious Sun Enterprises 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 €7.5 Mil mean?
Glorious Sun Enterprises (FRA:GLV) has a Accounts Receivable of €7.5 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Glorious Sun Enterprises and its competitors.
Is Glorious Sun Enterprises' Accounts Receivable too high?
Glorious Sun Enterprises' current Accounts Receivable is €7.5 Mil. Overall, Glorious Sun Enterprises has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does Glorious Sun Enterprises' Accounts Receivable compare to VRSK and EFX?
Glorious Sun Enterprises' Accounts Receivable of €7.5 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Accounts Receivable depends on the Business Services 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 Glorious Sun Enterprises and its competitors. Glorious Sun Enterprises's current Accounts Receivable is €7.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Glorious Sun Enterprises stock overvalued right now?
Glorious Sun Enterprises (FRA:GLV) has a current Accounts Receivable of €7.5 Mil. The stock's GF Value™ is €0.11, compared to a current price of €0.13 — trading 19.1% above its estimated fair value. The current Accounts Receivable is €7.5 Mil. Glorious Sun Enterprises' overall GF Score™ is 73/100 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 Glorious Sun Enterprises (FRA:GLV), the current Accounts Receivable is €7.5 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 Glorious Sun Enterprises (FRA:GLV) Overvalued in 2026?

Based on GuruFocus' analysis, Glorious Sun Enterprises stock appears to be overvalued. The current stock price of €0.13 is trading 19.1% above its estimated GF Value™ of €0.11.

Key valuation signals for FRA:GLV:

  • Accounts Receivable: €7.5 Mil
  • GF Value™: €0.11 vs. price of €0.13 (19.1% above fair value)
  • GF Score™: 73/100 with 6 warning signs

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

Glorious Sun Enterprises Business Description

Other Exchanges 00393:Hong Kong
Address 1 Wang Yuen Street, 38th Floor, One Kowloon, Kowloon Bay, HKG
Glorious Sun Enterprises Ltd is an investment holding company engaged in financial investments, interior decoration and renovation, and export and retailing of casual wear. It is engaged in the business segments of Financial investments; Interior decoration and renovation; Export operations; Retail, franchise, and others. The interior decoration and renovation segment, which is the key revenue-generating segment, engages in the interior decoration and renovation, and the sale of the furniture business. The company derives revenue from Mainland China, Hong Kong, Australia and New Zealand, the U.S and Canada, and other countries.
73GF Score

Get the complete analysis for FRA:GLV

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

€0.13
Price
€0.11
GF Value