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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Luye Pharma Group's accounts receivables for the quarter that ended in Dec. 2025 was €345.3 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Luye Pharma Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 166.17.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Luye Pharma Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.20.
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.
Luye Pharma Group'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), Luye Pharma Group's accounts receivable are only considered to be worth 75% of book value:
Luye Pharma Group'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.
Luye Pharma Group Accounts Receivable Related Terms
Luye Pharma Group Accounts Receivable Historical Data
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The historical data trend for Luye Pharma Group'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.
What does a Accounts Receivable of €345.3 Mil mean?
Luye Pharma Group (FRA:LUP) has a Accounts Receivable of €345.3 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Luye Pharma Group and its competitors.
Is Luye Pharma Group's Accounts Receivable too high?
Luye Pharma Group's current Accounts Receivable is €345.3 Mil. Overall, Luye Pharma Group has a GF Score™ of 83/100, reflecting its overall financial health beyond just this single metric.
How does Luye Pharma Group's Accounts Receivable compare to ZTS?
Luye Pharma Group's Accounts Receivable of €345.3 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 Luye Pharma Group and its competitors. Luye Pharma Group's current Accounts Receivable is €345.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luye Pharma Group stock overvalued right now?
Luye Pharma Group (FRA:LUP) has a current Accounts Receivable of €345.3 Mil. The stock's GF Value™ is €0.33, compared to a current price of €0.20 — trading 40.6% below its estimated fair value. The current Accounts Receivable is €345.3 Mil. Luye Pharma Group's overall GF Score™ is 83/100 with 5 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 Luye Pharma Group (FRA:LUP), the current Accounts Receivable is €345.3 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 Luye Pharma Group (FRA:LUP) Overvalued in 2026?
Based on GuruFocus' analysis, Luye Pharma Group stock appears to be undervalued.
The current stock price of €0.20 is trading 40.6% below its estimated GF Value™ of €0.33.
Key valuation signals for FRA:LUP:
Accounts Receivable: €345.3 Mil
GF Value™: €0.33 vs. price of €0.20 (40.6% below fair value)
No single metric tells the full story. See the FRA:LUP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luye Pharma Group Ltd is a China-based drug manufacturer that focuses on development, production, marketing and sale of pharmaceutical products. The company develops drugs related to diagnosing and treating cancer, the cardiovascular system, the alimentary tract, and the central nervous system. The company develops drugs for world-wide use in Asia, Europe, and the United States. The Group organizes its business segments by type of products. Oncology drugs, which derives maximum revenue; Cardiovascular system drugs; Alimentary tract and metabolism drugs; Central nervous system drugs; and others. Geographically, the group derives maximum revenue from Chinese Mainland, while it also has its presence in Asia (other than the Chinese mainland), European Union, and Other countries.
83GF Score
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