HDVTY (Henderson Investment) Accounts Receivable: $2.2 Mil (As of Dec. 2025)

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HDVTY Henderson Investment Ltd HDVTY
46 GF Score
Price $0.16
GF Value $0.14
! 3 Warning Signs
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What is Henderson Investment Accounts Receivable?

Henderson Investment HDVTY 46 Accounts Receivable is $2.2 Mil as of Dec. 2025. GuruFocus rates HDVTY with a GF Score™ of 46/100 and a GF Value™ of $0.14. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Henderson Investment's accounts receivables for the quarter that ended in Dec. 2025 was $2.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Henderson Investment's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 4.34.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Henderson Investment's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.18.


Henderson Investment 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.

Henderson Investment's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.185/91.893*91
=4.34

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

Henderson Investment'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)
=(17.736+0.75 * 2.185+0.5 * 12.595-134.433
-0-0)/609.465
=-0.18

* 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.


Henderson Investment Accounts Receivable Related Terms


Henderson Investment Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Henderson Investment'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.

Henderson Investment Accounts Receivable Chart

Henderson Investment 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 2.05 2.70 3.07 1.93 2.19

Henderson Investment Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 3.07 2.95 1.93 1.66 2.19
HDVTY
46GF Score
Henderson Investment Ltd HDVTY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Henderson Investment 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 $2.2 Mil mean?
Henderson Investment (HDVTY) has a Accounts Receivable of $2.2 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Henderson Investment and its competitors.
Is Henderson Investment's Accounts Receivable too high?
Henderson Investment's current Accounts Receivable is $2.2 Mil. Overall, Henderson Investment has a GF Score™ of 46/100, reflecting its overall financial health beyond just this single metric.
How does Henderson Investment's Accounts Receivable compare to DDS?
Henderson Investment's Accounts Receivable of $2.2 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 Henderson Investment and its competitors. Henderson Investment's current Accounts Receivable is $2.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Henderson Investment stock overvalued right now?
Henderson Investment (HDVTY) has a current Accounts Receivable of $2.2 Mil. The stock's GF Value™ is $0.14, compared to a current price of $0.16 — trading 15.8% above its estimated fair value. The current Accounts Receivable is $2.2 Mil. Henderson Investment's overall GF Score™ is 46/100 with 3 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 Henderson Investment (HDVTY), the current Accounts Receivable is $2.2 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 Henderson Investment (HDVTY) Overvalued in 2026?

Based on GuruFocus' analysis, Henderson Investment stock appears to be overvalued. The current stock price of $0.16 is trading 15.8% above its estimated GF Value™ of $0.14.

Key valuation signals for HDVTY:

  • Accounts Receivable: $2.2 Mil
  • GF Value™: $0.14 vs. price of $0.16 (15.8% above fair value)
  • GF Score™: 46/100 with 3 warning signs

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


Henderson Investment Business Description

Other Exchanges 00097:Hong KongHI7:Germany
Address 8 Finance Street, 72-76th Floor, Two International Finance Centre, Central, Hong Kong, HKG
Henderson Investment Ltd is a Hong Kong-based is an investment holding company and the principal activities of its subsidiaries during the year were investment holding, and supermarket, department store and household specialty store operation. The company operates Citistore department stores, such as specialty stores and needle and line specialty stores. The company generates revenue from the sale of goods from its departmental and specialty stores. The company generates the majority of its revenue in Hong Kong.
46GF Score

Get the complete analysis for HDVTY

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

$0.16
Price
$0.14
GF Value