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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PDD Holdings's accounts receivables for the quarter that ended in Mar. 2026 was $835 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
PDD Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 4.95.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PDD Holdings's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $23.05.
PDD Holdings 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.
PDD Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), PDD Holdings's accounts receivable are only considered to be worth 75% of book value:
PDD Holdings's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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.
PDD Holdings Accounts Receivable Related Terms
PDD Holdings Accounts Receivable Historical Data
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The historical data trend for PDD Holdings'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.
PDD Holdings (PDD) has a Accounts Receivable of $835 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PDD Holdings and its competitors.
Is PDD Holdings' Accounts Receivable too high?
PDD Holdings' current Accounts Receivable is $835 Mil. Overall, PDD Holdings has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PDD Holdings' Accounts Receivable compare to MELI and DASH?
PDD Holdings' Accounts Receivable of $835 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 PDD Holdings and its competitors. PDD Holdings's current Accounts Receivable is $835 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PDD Holdings stock overvalued right now?
Based on GuruFocus' analysis, PDD Holdings (PDD) is currently considered Significantly Undervalued. The stock's GF Value™ is $156.00, compared to a current price of $85.71 — trading 45.1% below its estimated fair value. The current Accounts Receivable is $835 Mil. PDD Holdings' overall GF Score™ is 73/100 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 PDD Holdings (PDD), the current Accounts Receivable is $835 Mil as of Mar. 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 PDD Holdings (PDD) Overvalued in 2026?
Based on GuruFocus' analysis, PDD Holdings stock appears to be undervalued.
The current stock price of $85.71 is trading 45.1% below its estimated GF Value™ of $156.00.
GuruFocus considers PDD Holdings to be Significantly Undervalued.
Key valuation signals for PDD:
Accounts Receivable: $835 Mil
GF Value™: $156.00 vs. price of $85.71 (45.1% below fair value)
No single metric tells the full story. See the PDD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PDD Holdings operates commerce businesses globally. Its main operations are Pinduoduo, a social commerce platform in China, and Temu, a global e-commerce marketplace. PDD also has a community group purchase business in China. PDD has built a network of sourcing, logistics, and fulfillment capabilities that support its underlying businesses. PDD has also started its first-party brand business for global markets.
73GF Score
Get the complete analysis for PDD
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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