HKPD (Cellyan Biotechnology Co) Accounts Receivable: $3.78 Mil (As of Mar. 2026)

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HKPD Cellyan Biotechnology Co Ltd HKPD
18 GF Score
Price $0.12
! 4 Warning Signs
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What is Cellyan Biotechnology Co Accounts Receivable?

Cellyan Biotechnology Co HKPD +6.78% 18 Accounts Receivable is $3.78 Mil as of Mar. 2026. GuruFocus rates HKPD with a GF Score™ of 18/100. The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cellyan Biotechnology Co's accounts receivables for the quarter that ended in Mar. 2026 was $3.78 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cellyan Biotechnology Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 109.45.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cellyan Biotechnology Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.00.


Cellyan Biotechnology 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.

Cellyan Biotechnology Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.776/6.296*91
=109.45

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

Cellyan Biotechnology Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(0.222+0.75 * 3.776+0.5 * 0.36-3.261
-0-0)/23.500
=-0.00

* 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.


Cellyan Biotechnology Co Accounts Receivable Related Terms


Cellyan Biotechnology Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cellyan Biotechnology 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.

Cellyan Biotechnology Co Accounts Receivable Chart

Cellyan Biotechnology Co Annual Data
Trend Mar23 Mar24 Mar25 Mar26
Accounts Receivable
1.65 3.70 4.66 3.78

Cellyan Biotechnology Co Semi-Annual Data
Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Accounts Receivable Get a 7-Day Free Trial 3.70 4.88 4.66 5.09 3.78
HKPD
18GF Score
Cellyan Biotechnology Co Ltd HKPD
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cellyan Biotechnology 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 $3.78 Mil mean?
Cellyan Biotechnology Co (HKPD) has a Accounts Receivable of $3.78 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cellyan Biotechnology Co and its competitors.
Is Cellyan Biotechnology Co's Accounts Receivable too high?
Cellyan Biotechnology Co's current Accounts Receivable is $3.78 Mil. Overall, Cellyan Biotechnology Co has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Cellyan Biotechnology Co's Accounts Receivable compare to COSM and YI?
Cellyan Biotechnology Co's Accounts Receivable of $3.78 Mil can be compared against companies in the Medical Distribution 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 Medical Distribution company?
A good Accounts Receivable depends on the Medical Distribution 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 Cellyan Biotechnology Co and its competitors. Cellyan Biotechnology Co's current Accounts Receivable is $3.78 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cellyan Biotechnology Co stock overvalued right now?
Cellyan Biotechnology Co (HKPD) has a current Accounts Receivable of $3.78 Mil. The current Accounts Receivable is $3.78 Mil. Cellyan Biotechnology Co's overall GF Score™ is 18/100 with 4 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 Cellyan Biotechnology Co (HKPD), the current Accounts Receivable is $3.78 Mil as of Mar. 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.

Cellyan Biotechnology Co Business Description

Address 13 Ko Fai Road, Room B1, 5th Floor, Well Town Industrial Building, Yau Tong, Kowloon, Hong Kong, HKG
Cellyan Biotechnology Co Ltd formerly, Hong Kong Pharma Digital Technology Holdings Ltd operates in two main categories: OTC pharmaceutical cross-border e-commerce supply chain services, conducted through its Hong Kong subsidiary, Joint Cross Border, which it refers to as the Supply Chain Services division, and OTC pharmaceutical cross-border procurement and distribution, conducted through its Hong Kong subsidiary, V-Alliance, which it referred to as the Procurement and Distribution division. Based in Hong Kong, Joint Cross Border has established itself as a provider of third-party supply chain services in Mainland China's OTC pharmaceutical cross-border e-commerce market.
18GF Score

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

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