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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Jiumaojiu International Holdings's accounts receivables for the quarter that ended in Dec. 2025 was $8.8 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Jiumaojiu International Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 4.56.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Jiumaojiu International Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.14.
Jiumaojiu International Holdings 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.
Jiumaojiu International Holdings'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), Jiumaojiu International Holdings's accounts receivable are only considered to be worth 75% of book value:
Jiumaojiu International Holdings'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.
Jiumaojiu International Holdings Accounts Receivable Related Terms
Jiumaojiu International Holdings 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.
Jiumaojiu International Holdings Accounts Receivable Chart
Jiumaojiu International Holdings (JIUMF) has a Accounts Receivable of $8.8 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Jiumaojiu International Holdings and its competitors.
Is Jiumaojiu International Holdings' Accounts Receivable too high?
Jiumaojiu International Holdings' current Accounts Receivable is $8.8 Mil. Overall, Jiumaojiu International Holdings has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Jiumaojiu International Holdings' Accounts Receivable compare to MCD and SBUX?
Jiumaojiu International Holdings' Accounts Receivable of $8.8 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Accounts Receivable depends on the Restaurants 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 Jiumaojiu International Holdings and its competitors. Jiumaojiu International Holdings's current Accounts Receivable is $8.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jiumaojiu International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Jiumaojiu International Holdings (JIUMF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.48, compared to a current price of $0.16 — trading 67.5% below its estimated fair value. The current Accounts Receivable is $8.8 Mil. Jiumaojiu International Holdings' overall GF Score™ is 52/100 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 Jiumaojiu International Holdings (JIUMF), the current Accounts Receivable is $8.8 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 Jiumaojiu International Holdings (JIUMF) Overvalued in 2026?
Based on GuruFocus' analysis, Jiumaojiu International Holdings stock appears to be undervalued.
The current stock price of $0.16 is trading 67.5% below its estimated GF Value™ of $0.48.
GuruFocus considers Jiumaojiu International Holdings to be Possible Value Trap.
Key valuation signals for JIUMF:
Accounts Receivable: $8.8 Mil
GF Value™: $0.48 vs. price of $0.16 (67.5% below fair value)
No single metric tells the full story. See the JIUMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jiumaojiu International is a Chinese multibrand restaurant operator. The firm generates most of its revenue from Tai Er, a restaurant chain that is known for its sauerkraut fish (steamed fish smothered in pickled cabbage). Established in 2015, Tai Er is immensely popular, with over 600 outlets in China at the end of 2024 and is frequented particularly by the post-1990s generation.Other key concepts include the namesake brand Jiu Mao Jiu (71 units) and Song Hotpot (80 outlets). The company's portfolio also features other brands such as Lai Mei Li (Chinese grilled fish) and Shanwaimian (Guizhou Hotpot). A large majority of Jiumaojiu's restaurants are company-owned, though the company is currently piloting a franchising business model.
52GF Score
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