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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. BeijingWest Industries International's accounts receivables for the quarter that ended in Dec. 2025 was $46.5 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
BeijingWest Industries International's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 49.19.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. BeijingWest Industries International's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.09.
BeijingWest Industries 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.
BeijingWest Industries International'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), BeijingWest Industries International's accounts receivable are only considered to be worth 75% of book value:
BeijingWest Industries International'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.
BeijingWest Industries International Accounts Receivable Related Terms
BeijingWest Industries International 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.
BeijingWest Industries International Accounts Receivable Chart
What does a Accounts Receivable of $46.5 Mil mean?
BeijingWest Industries International (NFGRF) has a Accounts Receivable of $46.5 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on BeijingWest Industries International and its competitors.
Is BeijingWest Industries International's Accounts Receivable too high?
BeijingWest Industries International's current Accounts Receivable is $46.5 Mil. Overall, BeijingWest Industries International has a GF Score™ of 38/100, reflecting its overall financial health beyond just this single metric.
How does BeijingWest Industries International's Accounts Receivable compare to ORLY and AZO?
BeijingWest Industries International's Accounts Receivable of $46.5 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 BeijingWest Industries International and its competitors. BeijingWest Industries International's current Accounts Receivable is $46.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BeijingWest Industries International stock overvalued right now?
BeijingWest Industries International (NFGRF) has a current Accounts Receivable of $46.5 Mil. The stock's GF Value™ is $0.02, compared to a current price of $0.56 — trading 2704.5% above its estimated fair value. The current Accounts Receivable is $46.5 Mil. BeijingWest Industries International's overall GF Score™ is 38/100 with 2 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 BeijingWest Industries International (NFGRF), the current Accounts Receivable is $46.5 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 BeijingWest Industries International (NFGRF) Overvalued in 2026?
Based on GuruFocus' analysis, BeijingWest Industries International stock appears to be overvalued.
The current stock price of $0.56 is trading 2704.5% above its estimated GF Value™ of $0.02.
Key valuation signals for NFGRF:
Accounts Receivable: $46.5 Mil
GF Value™: $0.02 vs. price of $0.56 (2704.5% above fair value)
No single metric tells the full story. See the NFGRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BeijingWest Industries International Ltd principal activity of the Company is investment holding. It is principally involved in the manufacturing, sale and trading of automotive parts and components, and the provision of technical services. The company has single operating segment. The company's products include Suspension products. It also provides technical services related to its products. The company operates in the United Kingdom, Germany, United States, Mainland China, and other countries. The company generates the majority of its revenue from Germany.
38GF 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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