Lam Thao Fertilizers and Chemicals JSC (HSTC:LAS) Accounts Receivable: ₫272,105 Mil (As of Jun. 2026)

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HSTC:LAS Lam Thao Fertilizers and Chemicals JSC HSTC:LAS
82 GF Score
Price ₫12,000.00
GF Value ₫18,405.32
Valuation Possible Value Trap
! 7 Warning Signs
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What is Lam Thao Fertilizers and Chemicals JSC Accounts Receivable?

Lam Thao Fertilizers and Chemicals JSC HSTC:LAS +2.56% 82 Accounts Receivable is ₫272,105 Mil as of Jun. 2026. GuruFocus rates HSTC:LAS with a GF Score™ of 82/100 and a GF Value™ of ₫18,405.32 (Possible Value Trap). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lam Thao Fertilizers and Chemicals JSC's accounts receivables for the quarter that ended in Jun. 2026 was ₫272,105 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lam Thao Fertilizers and Chemicals JSC's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 46.78.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lam Thao Fertilizers and Chemicals JSC's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ₫-149.02.


Lam Thao Fertilizers and Chemicals JSC 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.

Lam Thao Fertilizers and Chemicals JSC's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=272105.297/530805.513*91
=46.78

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Lam Thao Fertilizers and Chemicals JSC's accounts receivable are only considered to be worth 75% of book value:

Lam Thao Fertilizers and Chemicals JSC'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)
=(237054.4+0.75 * 272105.297+0.5 * 1486285.295-1201094.096
-0-0)/112.856
=-149.02

* 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.


Lam Thao Fertilizers and Chemicals JSC Accounts Receivable Related Terms


Lam Thao Fertilizers and Chemicals JSC Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Lam Thao Fertilizers and Chemicals JSC'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.

Lam Thao Fertilizers and Chemicals JSC Accounts Receivable Chart

Lam Thao Fertilizers and Chemicals JSC 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 561,108.77 583,917.50 262,110.57 92,465.44 30,719.90

Lam Thao Fertilizers and Chemicals JSC Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 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 600,723.24 600,390.37 30,719.90 758,626.03 272,105.30
HSTC:LAS
82GF Score
Lam Thao Fertilizers and Chemicals JSC HSTC:LAS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lam Thao Fertilizers and Chemicals JSC 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 ₫272,105 Mil mean?
Lam Thao Fertilizers and Chemicals JSC (HSTC:LAS) has a Accounts Receivable of ₫272,105 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Lam Thao Fertilizers and Chemicals JSC and its competitors.
Is Lam Thao Fertilizers and Chemicals JSC's Accounts Receivable too high?
Lam Thao Fertilizers and Chemicals JSC's current Accounts Receivable is ₫272,105 Mil. Overall, Lam Thao Fertilizers and Chemicals JSC has a GF Score™ of 82/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lam Thao Fertilizers and Chemicals JSC's Accounts Receivable compare to CTVA and CF?
Lam Thao Fertilizers and Chemicals JSC's Accounts Receivable of ₫272,105 Mil can be compared against companies in the Agriculture 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 Agriculture company?
A good Accounts Receivable depends on the Agriculture 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 Lam Thao Fertilizers and Chemicals JSC and its competitors. Lam Thao Fertilizers and Chemicals JSC's current Accounts Receivable is ₫272,105 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lam Thao Fertilizers and Chemicals JSC stock overvalued right now?
Based on GuruFocus' analysis, Lam Thao Fertilizers and Chemicals JSC (HSTC:LAS) is currently considered Possible Value Trap. The stock's GF Value™ is ₫18,405.32, compared to a current price of ₫12,000.00 — trading 34.8% below its estimated fair value. The current Accounts Receivable is ₫272,105 Mil. Lam Thao Fertilizers and Chemicals JSC's overall GF Score™ is 82/100 with 7 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 Lam Thao Fertilizers and Chemicals JSC (HSTC:LAS), the current Accounts Receivable is ₫272,105 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 Lam Thao Fertilizers and Chemicals JSC (HSTC:LAS) Overvalued in 2026?

Based on GuruFocus' analysis, Lam Thao Fertilizers and Chemicals JSC stock appears to be undervalued. The current stock price of ₫12,000.00 is trading 34.8% below its estimated GF Value™ of ₫18,405.32. GuruFocus considers Lam Thao Fertilizers and Chemicals JSC to be Possible Value Trap.

Key valuation signals for HSTC:LAS:

  • Accounts Receivable: ₫272,105 Mil
  • GF Value™: ₫18,405.32 vs. price of ₫12,000.00 (34.8% below fair value)
  • GF Score™: 82/100 with 7 warning signs

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


Lam Thao Fertilizers and Chemicals JSC Business Description

Address Phuong Lai Area, Phu Tho Province, Lam Thao, VNM
Lam Thao Fertilizers and Chemicals JSC is a Taiwan based company engaged in manufacturing and trading of fertilizers and chemicals. The company's product categories include superphosphate, NPK-S, acid sulfuric, pour melted and other products.
82GF Score

Get the complete analysis for HSTC:LAS

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

₫12,000.00
Price
₫18,405.32
GF Value