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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lai Sun Development Co's accounts receivables for the quarter that ended in Jan. 2026 was $55.0 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Lai Sun Development Co's Days Sales Outstanding for the quarter that ended in Jan. 2026 was 30.28.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lai Sun Development Co's Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was $-3.01.
Lai Sun Development Co 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 Development Co's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Lai Sun Development Co's accounts receivable are only considered to be worth 75% of book value:
Lai Sun Development Co's Net-Net Working Capital Per Share for the quarter that ended in Jan. 2026 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.
Lai Sun Development Co Accounts Receivable Related Terms
Lai Sun Development Co Accounts Receivable Historical Data
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The historical data trend for Lai Sun Development Co'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.
What does a Accounts Receivable of $55.0 Mil mean?
Lai Sun Development Co (LVSDF) has a Accounts Receivable of $55.0 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 Development Co and its competitors.
Is Lai Sun Development Co's Accounts Receivable too high?
Lai Sun Development Co's current Accounts Receivable is $55.0 Mil. Overall, Lai Sun Development Co has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Lai Sun Development Co's Accounts Receivable compare to competitors?
Lai Sun Development Co's Accounts Receivable of $55.0 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Accounts Receivable depends on the Real Estate 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 Development Co and its competitors. Lai Sun Development Co's current Accounts Receivable is $55.0 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 Development Co stock overvalued right now?
Lai Sun Development Co (LVSDF) has a current Accounts Receivable of $55.0 Mil. The stock's GF Value™ is $0.04, compared to a current price of $0.05 — trading 25% above its estimated fair value. The current Accounts Receivable is $55.0 Mil. Lai Sun Development Co's overall GF Score™ is 34/100 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 Development Co (LVSDF), the current Accounts Receivable is $55.0 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 Development Co (LVSDF) Overvalued in 2026?
Based on GuruFocus' analysis, Lai Sun Development Co stock appears to be overvalued.
The current stock price of $0.05 is trading 25% above its estimated GF Value™ of $0.04.
Key valuation signals for LVSDF:
Accounts Receivable: $55.0 Mil
GF Value™: $0.04 vs. price of $0.05 (25% above fair value)
No single metric tells the full story. See the LVSDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lai Sun Development Co Ltd is an investment holding company. Along with its subsidiaries, the company is engaged in various reportable operating segments such as; property development and sales; property investment; hotel operation; restaurant operation; media and entertainment; film and TV programs; cinema operation; theme park operation, and others. The property development and sales segment which derives a majority of its revenue, is engaged in property development and the sale of properties. Geographically, it derives a majority of its revenue from Mainland China and Macau, and the rest from Hong Kong, the United Kingdom, Vietnam, and other regions.
34GF 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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