LUD (Luda Technology Group) Accounts Receivable: $13.48 Mil (As of Dec. 2025)

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LUD Luda Technology Group Ltd LUD
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What is Luda Technology Group Accounts Receivable?

Luda Technology Group LUD 20 Accounts Receivable is $13.48 Mil as of Dec. 2025. GuruFocus rates LUD with a GF Score™ of 20/100. 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. Luda Technology Group's accounts receivables for the quarter that ended in Dec. 2025 was $13.48 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Luda Technology Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 149.99.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Luda Technology Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.18.


Luda Technology 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.

Luda Technology Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=13.484/16.407*91
=149.99

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

Luda Technology Group's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(10.249+0.75 * 13.484+0.5 * 4.967-26.917
-0-0)/22.690
=-0.18

* 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.


Luda Technology Group Accounts Receivable Related Terms


Luda Technology Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Luda Technology 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.

Luda Technology Group Accounts Receivable Chart

Luda Technology Group Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
13.12 16.65 16.60 13.17 13.48

Luda Technology Group Semi-Annual Data
Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial Premium Member Only 16.60 21.12 13.17 16.24 13.48
LUD
20GF Score
Luda Technology Group Ltd LUD
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Luda Technology 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 $13.48 Mil mean?
Luda Technology Group (LUD) has a Accounts Receivable of $13.48 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Luda Technology Group and its competitors.
Is Luda Technology Group's Accounts Receivable too high?
Luda Technology Group's current Accounts Receivable is $13.48 Mil. Overall, Luda Technology Group has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Luda Technology Group's Accounts Receivable compare to HLP and ZKIN?
Luda Technology Group's Accounts Receivable of $13.48 Mil can be compared against companies in the Steel 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 Steel company?
A good Accounts Receivable depends on the Steel 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 Luda Technology Group and its competitors. Luda Technology Group's current Accounts Receivable is $13.48 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luda Technology Group stock overvalued right now?
Luda Technology Group (LUD) has a current Accounts Receivable of $13.48 Mil. The current Accounts Receivable is $13.48 Mil. Luda Technology Group's overall GF Score™ is 20/100 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 Luda Technology Group (LUD), the current Accounts Receivable is $13.48 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.

Luda Technology Group Business Description

Address 38 Gloucester Road, Rooms 1604-1605, 16th Floor, YF Life Centre, Wanchai, HKG
Luda Technology Group Ltd is a company principally engaged in the manufacture and sale of stainless steel and carbon steel flanges and fittings, and in the trading of steel pipes, valves, and other steel tubing products. The company has two operating segments: Hong Kong Trading and PRC Manufacturing. Hong Kong Trading mainly engages in the trading of flange and fitting products sourced from suppliers, and this operating segment is conducted through Luda HK. PRC Manufacturing represents the trading and manufacturing of the in-house flanges and fittings products. It generates the majority of its revenue from the PRC Manufacturing segment. Geographically, it generates the majority of its revenue from the People's Republic of China (PRC).
20GF 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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