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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Leoch International Technology's accounts receivables for the quarter that ended in Dec. 2025 was $350 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Leoch International Technology's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 213.15.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Leoch International Technology's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.67.
Leoch International Technology 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.
Leoch International Technology'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), Leoch International Technology's accounts receivable are only considered to be worth 75% of book value:
Leoch International Technology'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.
Leoch International Technology Accounts Receivable Related Terms
Leoch International Technology 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.
Leoch International Technology Accounts Receivable Chart
Leoch International Technology (LCHIF) has a Accounts Receivable of $350 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Leoch International Technology and its competitors.
Is Leoch International Technology's Accounts Receivable too high?
Leoch International Technology's current Accounts Receivable is $350 Mil. Overall, Leoch International Technology has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does Leoch International Technology's Accounts Receivable compare to VRT and BE?
Leoch International Technology's Accounts Receivable of $350 Mil can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Accounts Receivable depends on the Industrial Products 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 Leoch International Technology and its competitors. Leoch International Technology's current Accounts Receivable is $350 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leoch International Technology stock overvalued right now?
Leoch International Technology (LCHIF) has a current Accounts Receivable of $350 Mil. The stock's GF Value™ is $0.05, compared to a current price of $0.04 — trading 20% below its estimated fair value. The current Accounts Receivable is $350 Mil. Leoch International Technology's overall GF Score™ is 68/100 with 6 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 Leoch International Technology (LCHIF), the current Accounts Receivable is $350 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 Leoch International Technology (LCHIF) Overvalued in 2026?
Based on GuruFocus' analysis, Leoch International Technology stock appears to be undervalued.
The current stock price of $0.04 is trading 20% below its estimated GF Value™ of $0.05.
Key valuation signals for LCHIF:
Accounts Receivable: $350 Mil
GF Value™: $0.05 vs. price of $0.04 (20% below fair value)
No single metric tells the full story. See the LCHIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leoch International Technology Ltd is engaged in power solutions business and the recycled lead business. Its product portfolio under lead-acid batteries consists of reserve power batteries, SLI batteries, motive power batteries, and others. The lead-acid-based reserve power batteries generate a vast majority of revenue for the company. Geographically, the company offers its services to China, Europe, the Middle East and Africa, the Americas, and Asia-Pacific, out of which China is the key revenue driver.
68GF 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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