LSIHF (Lai Sun Garment (International)) Accounts Receivable: $55.1 Mil (As of Jan. 2026)

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LSIHF Lai Sun Garment (International) Ltd LSIHF
32 GF Score
Price $0.06
GF Value $0.06
! 4 Warning Signs
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What is Lai Sun Garment (International) Accounts Receivable?

Lai Sun Garment (International) LSIHF 32 Accounts Receivable is $55.1 Mil as of Jan. 2026. GuruFocus rates LSIHF with a GF Score™ of 32/100 and a GF Value™ of $0.06. The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lai Sun Garment (International)'s accounts receivables for the quarter that ended in Jan. 2026 was $55.1 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lai Sun Garment (International)'s Days Sales Outstanding for the quarter that ended in Jan. 2026 was 29.77.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lai Sun Garment (International)'s Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was $-6.57.


Lai Sun Garment (International) 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.

Lai Sun Garment (International)'s Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=55.085/337.718*91
=29.77

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

Lai Sun Garment (International)'s Net-Net Working Capital Per Share for the quarter that ended in Jan. 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)
=(432.434+0.75 * 55.085+0.5 * 962.742-4656.902
-0-2102.686)/883.374
=-6.57

* 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.


Lai Sun Garment (International) Accounts Receivable Related Terms


Lai Sun Garment (International) Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Lai Sun Garment (International)'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.

Lai Sun Garment (International) Accounts Receivable Chart

Lai Sun Garment (International) Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 44.96 51.30 44.54 52.89 46.63

Lai Sun Garment (International) Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 43.40 52.89 49.14 46.63 55.09
LSIHF
32GF Score
Lai Sun Garment (International) Ltd LSIHF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lai Sun Garment (International) 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 $55.1 Mil mean?
Lai Sun Garment (International) (LSIHF) has a Accounts Receivable of $55.1 Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Lai Sun Garment (International) and its competitors.
Is Lai Sun Garment (International)'s Accounts Receivable too high?
Lai Sun Garment (International)'s current Accounts Receivable is $55.1 Mil. Overall, Lai Sun Garment (International) has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does Lai Sun Garment (International)'s Accounts Receivable compare to MMM and HON?
Lai Sun Garment (International)'s Accounts Receivable of $55.1 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Accounts Receivable depends on the Conglomerates 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 Lai Sun Garment (International) and its competitors. Lai Sun Garment (International)'s current Accounts Receivable is $55.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lai Sun Garment (International) stock overvalued right now?
Lai Sun Garment (International) (LSIHF) has a current Accounts Receivable of $55.1 Mil. The stock's GF Value™ is $0.06, compared to a current price of $0.06 — trading right at its estimated fair value. The current Accounts Receivable is $55.1 Mil. Lai Sun Garment (International)'s overall GF Score™ is 32/100 with 4 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 Lai Sun Garment (International) (LSIHF), the current Accounts Receivable is $55.1 Mil as of Jan. 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 Lai Sun Garment (International) (LSIHF) Overvalued in 2026?

Based on GuruFocus' analysis, Lai Sun Garment (International) stock appears to be undervalued. The current stock price of $0.06 is trading 0% below its estimated GF Value™ of $0.06.

Key valuation signals for LSIHF:

  • Accounts Receivable: $55.1 Mil
  • GF Value™: $0.06 vs. price of $0.06 (0% below fair value)
  • GF Score™: 32/100 with 4 warning signs

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


Lai Sun Garment (International) Business Description

Other Exchanges 00191:Hong Kong
Address 680 Cheung Sha Wan Road, 11th Floor, Lai Sun Commercial Centre, Kowloon, Hong Kong, HKG
Lai Sun Garment (International) Ltd is a real estate company. The company's principal activities include property development and investment in Hong Kong, Mainland China, and overseas as well as investment in and operation of hotels and restaurants and investment holding. The company operates through nine segments namely, Property development and sales; Property investment; Hotel operation; Restaurant and F&B product sales operations; Media and entertainment; Film and TV program segment; Cinema operation; Theme park operation, and Others. It generates the majority of its revenue from the Property development and sales segment. Geographically, the company derives maximum revenue from Hong Kong and the rest from Chinese Mainland and Macau, the United Kindom, Vietnam, and other regions.
32GF Score

Get the complete analysis for LSIHF

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

$0.06
Price
$0.06
GF Value