JL (J-Long Group) Accounts Receivable: $2.50 Mil (As of Mar. 2026)

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JL J-Long Group Ltd JL
35 GF Score
Price $5.02
! 3 Warning Signs
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What is J-Long Group Accounts Receivable?

J-Long Group JL +6.58% 35 Accounts Receivable is $2.50 Mil as of Mar. 2026. GuruFocus rates JL with a GF Score™ of 35/100. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. J-Long Group's accounts receivables for the quarter that ended in Mar. 2026 was $2.50 Mil.

Accounts receivable can be measured by Days Sales Outstanding. J-Long Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 23.40.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. J-Long Group's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $1.88.


J-Long Group 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.

J-Long Group's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.504/19.529*91
=23.40

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

J-Long Group'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)
=(14.729+0.75 * 2.504+0.5 * 4.279-11.24
-0-0.435)/3.762
=1.88

* 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.


J-Long Group Accounts Receivable Related Terms


J-Long Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for J-Long Group'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.

J-Long Group Accounts Receivable Chart

J-Long Group Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial 3.05 2.10 2.38 3.10 2.50

J-Long Group Semi-Annual Data
Mar21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.38 2.18 3.10 4.23 2.50
JL
35GF Score
J-Long Group Ltd JL
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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J-Long Group 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 $2.50 Mil mean?
J-Long Group (JL) has a Accounts Receivable of $2.50 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on J-Long Group and its competitors.
Is J-Long Group's Accounts Receivable too high?
J-Long Group's current Accounts Receivable is $2.50 Mil. Overall, J-Long Group has a GF Score™ of 35/100, reflecting its overall financial health beyond just this single metric.
How does J-Long Group's Accounts Receivable compare to SKFG and PMNT?
J-Long Group's Accounts Receivable of $2.50 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Accounts Receivable depends on the Manufacturing - Apparel & Accessories 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 J-Long Group and its competitors. J-Long Group's current Accounts Receivable is $2.50 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J-Long Group stock overvalued right now?
J-Long Group (JL) has a current Accounts Receivable of $2.50 Mil. The current Accounts Receivable is $2.50 Mil. J-Long Group's overall GF Score™ is 35/100 with 3 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 J-Long Group (JL), the current Accounts Receivable is $2.50 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.

J-Long Group Business Description

Address 32-40 Wang Lung Street, Flat F, 8th Floor, Houston Industrial Building, Tsuen Wan New Territories, Hong Kong, HKG
J-Long Group Ltd is an established distributor in Hong Kong of reflective and non-reflective garment trims including, among others, heat transfers, fabrics, woven labels and tapes, sewing badges, piping, zipper pullers and drawcords. It also offers a wide range of apparel solution services to cater to its customers' needs for reflective and non-reflective garment trims, ranging from market trend analysis, product design and development and production to quality control. The company operates in Asia (excluding other than Hong Kong and China), Hong Kong, China, and Others (Non-Asian).
35GF 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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