GNIIF (GNI Group) Accounts Receivable: $39.5 Mil (As of Jun. 2026)

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GNIIF GNI Group Ltd GNIIF
84 GF Score
Price $15.50
GF Value $16.22
! 6 Warning Signs
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What is GNI Group Accounts Receivable?

GNI Group GNIIF 84 Accounts Receivable is $39.5 Mil as of Jun. 2026. GuruFocus rates GNIIF with a GF Score™ of 84/100 and a GF Value™ of $16.22. 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. GNI Group's accounts receivables for the quarter that ended in Jun. 2026 was $39.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. GNI Group's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 90.34.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. GNI Group's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-1.20.


GNI Group 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.

GNI Group's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=39.479/39.877*91
=90.34

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

GNI Group's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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)
=(147.384+0.75 * 39.479+0.5 * 25.683-94.937
-0-162.064)/55.829
=-1.20

* 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.


GNI Group Accounts Receivable Related Terms


GNI Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for GNI 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.

GNI Group Accounts Receivable Chart

GNI Group 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 16.56 23.14 27.60 40.54 51.67

GNI Group Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 39.27 40.99 51.67 39.19 39.48
GNIIF
84GF Score
GNI Group Ltd GNIIF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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GNI Group 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 $39.5 Mil mean?
GNI Group (GNIIF) has a Accounts Receivable of $39.5 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on GNI Group and its competitors.
Is GNI Group's Accounts Receivable too high?
GNI Group's current Accounts Receivable is $39.5 Mil. Overall, GNI Group has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does GNI Group's Accounts Receivable compare to VRTX and REGN?
GNI Group's Accounts Receivable of $39.5 Mil can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Accounts Receivable depends on the Biotechnology 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 GNI Group and its competitors. GNI Group's current Accounts Receivable is $39.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is GNI Group stock overvalued right now?
GNI Group (GNIIF) has a current Accounts Receivable of $39.5 Mil. The stock's GF Value™ is $16.22, compared to a current price of $15.50 — trading 4.4% below its estimated fair value. The current Accounts Receivable is $39.5 Mil. GNI Group's overall GF Score™ is 84/100 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 GNI Group (GNIIF), the current Accounts Receivable is $39.5 Mil as of Jun. 2026. 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 GNI Group (GNIIF) Overvalued in 2026?

Based on GuruFocus' analysis, GNI Group stock appears to be undervalued. The current stock price of $15.50 is trading 4.4% below its estimated GF Value™ of $16.22.

Key valuation signals for GNIIF:

  • Accounts Receivable: $39.5 Mil
  • GF Value™: $16.22 vs. price of $15.50 (4.4% below fair value)
  • GF Score™: 84/100 with 6 warning signs

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


GNI Group Business Description

Other Exchanges 2160:Japan
Address 2-2-2 Nihonbashi Honcho, 3rd Floor, Nihonbashi Honcho YS Building, Chuo-ku, Tokyo, JPN, 103-0023
GNI Group Ltd is a clinical stage drug development company. It works on the treatment of diseases that are more common in Asia, especially Japan and China. It is engaged in the discovery, development, manufacture, and sale of drugs for the treatment of cancer and inflammatory diseases.
84GF Score

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

$15.50
Price
$16.22
GF Value