HUMDF (Hua Medicine) Accounts Receivable: $21.32 Mil (As of Jun. 2026)

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HUMDF Hua Medicine HUMDF
44 GF Score
Price $0.34
GF Value $1.16
Valuation Possible Value Trap
! 5 Warning Signs
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What is Hua Medicine Accounts Receivable?

Hua Medicine HUMDF 44 Accounts Receivable is $21.32 Mil as of Jun. 2026. GuruFocus rates HUMDF with a GF Score™ of 44/100 and a GF Value™ of $1.16 (Possible Value Trap). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Hua Medicine's accounts receivables for the quarter that ended in Jun. 2026 was $21.32 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Hua Medicine's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 69.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Hua Medicine's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $0.11.


Hua Medicine 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=21.319/55.92*91
=69.58

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

Hua Medicine'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)
=(158.348+0.75 * 21.319+0.5 * 17.15-77.095
-0-0)/996.520
=0.11

* 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.


Hua Medicine Accounts Receivable Related Terms


Hua Medicine Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Hua Medicine'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.

Hua Medicine Accounts Receivable Chart

Hua Medicine 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 0.00 1.60 0.09 4.72 10.62

Hua Medicine Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 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 6.86 4.72 11.15 10.62 21.32
HUMDF
44GF Score
Hua Medicine HUMDF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Hua Medicine 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 $21.32 Mil mean?
Hua Medicine (HUMDF) has a Accounts Receivable of $21.32 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Hua Medicine and its competitors.
Is Hua Medicine's Accounts Receivable too high?
Hua Medicine's current Accounts Receivable is $21.32 Mil. Overall, Hua Medicine has a GF Score™ of 44/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Hua Medicine's Accounts Receivable compare to ZTS?
Hua Medicine's Accounts Receivable of $21.32 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers 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 Hua Medicine and its competitors. Hua Medicine's current Accounts Receivable is $21.32 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hua Medicine stock overvalued right now?
Based on GuruFocus' analysis, Hua Medicine (HUMDF) is currently considered Possible Value Trap. The stock's GF Value™ is $1.16, compared to a current price of $0.34 — trading 70.7% below its estimated fair value. The current Accounts Receivable is $21.32 Mil. Hua Medicine's overall GF Score™ is 44/100 with 5 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 Hua Medicine (HUMDF), the current Accounts Receivable is $21.32 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 Hua Medicine (HUMDF) Overvalued in 2026?

Based on GuruFocus' analysis, Hua Medicine stock appears to be undervalued. The current stock price of $0.34 is trading 70.7% below its estimated GF Value™ of $1.16. GuruFocus considers Hua Medicine to be Possible Value Trap.

Key valuation signals for HUMDF:

  • Accounts Receivable: $21.32 Mil
  • GF Value™: $1.16 vs. price of $0.34 (70.7% below fair value)
  • GF Score™: 44/100 with 5 warning signs

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


Hua Medicine Business Description

Other Exchanges 02552:Hong Kong
Address Lane 36, Xuelin Road, Hua Medicine, Building 2, Pudong New Area, Shanghai, CHN, 201203
Hua Medicine is an investment holding company. It is engaged in the development and commercialization of a first-in-class oral drug, Dorzagliatin (HMS5552), for the treatment of Type 2 diabetes. Dorzagliatin is a first-in-class glucokinase activator, or GKA, designed to control the progressive degenerative nature of diabetes by restoring glucose homeostasis in Type 2 diabetes. The group majorly operates and generates the majority of its revenue from the PRC.
44GF Score

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

$0.34
Price
$1.16
GF Value