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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Hong Kong and China Gas Co's accounts receivables for the quarter that ended in Dec. 2025 was $692 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Hong Kong and China Gas Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 36.66.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Hong Kong and China Gas Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.62.
Hong Kong and China Gas 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.
Hong Kong and China Gas Co'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), Hong Kong and China Gas Co's accounts receivable are only considered to be worth 75% of book value:
Hong Kong and China Gas Co'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.
Hong Kong and China Gas Co Accounts Receivable Related Terms
Hong Kong and China Gas Co Accounts Receivable Historical Data
* 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.
Hong Kong and China Gas Co Accounts Receivable Chart
Hong Kong and China Gas Co (HOKCF) has a Accounts Receivable of $692 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Hong Kong and China Gas Co and its competitors.
Is Hong Kong and China Gas Co's Accounts Receivable too high?
Hong Kong and China Gas Co's current Accounts Receivable is $692 Mil. Overall, Hong Kong and China Gas Co has a GF Score™ of 40/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hong Kong and China Gas Co's Accounts Receivable compare to ATO and NI?
Hong Kong and China Gas Co's Accounts Receivable of $692 Mil can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good Accounts Receivable depends on the Utilities - Regulated 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 Hong Kong and China Gas Co and its competitors. Hong Kong and China Gas Co's current Accounts Receivable is $692 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hong Kong and China Gas Co stock overvalued right now?
Based on GuruFocus' analysis, Hong Kong and China Gas Co (HOKCF) is currently considered Modestly Overvalued. The stock's GF Value™ is $0.72, compared to a current price of $0.87 — trading 20.7% above its estimated fair value. The current Accounts Receivable is $692 Mil. Hong Kong and China Gas Co's overall GF Score™ is 40/100 with 12 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 Hong Kong and China Gas Co (HOKCF), the current Accounts Receivable is $692 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 Hong Kong and China Gas Co (HOKCF) Overvalued in 2026?
Based on GuruFocus' analysis, Hong Kong and China Gas Co stock appears to be overvalued.
The current stock price of $0.87 is trading 20.7% above its estimated GF Value™ of $0.72.
GuruFocus considers Hong Kong and China Gas Co to be Modestly Overvalued.
Key valuation signals for HOKCF:
Accounts Receivable: $692 Mil
GF Value™: $0.72 vs. price of $0.87 (20.7% above fair value)
No single metric tells the full story. See the HOKCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hong Kong and China Gas Co Ltd, is the oldest public utility company in Hong Kong. The company's core business comprises the production and distribution of town gas in Hong Kong, with a monopoly on distribution and retail. The company is also investing in water, upstream gas, and new energies. The Group's principal activities are the production, distribution, and marketing of gas and related products or services, water supply and waste treatment, renewable energy businesses, extended businesses, and fuels businesses (Green Fuels) in Hong Kong and the Chinese mainland. The company operates in three segments: Gas, water and waste treatment, renewable energy, extended businesses, and related businesses, Green Fuels, and Property.
40GF 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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