SDM (Smart Digital Group) Accounts Receivable: $10.60 Mil (As of Sep. 2025)

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SDM Smart Digital Group Ltd SDM
26 GF Score
Price $1.85
! 4 Warning Signs
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What is Smart Digital Group Accounts Receivable?

Smart Digital Group SDM -86.41% 26 Accounts Receivable is $10.60 Mil as of Sep. 2025. GuruFocus rates SDM with a GF Score™ of 26/100. 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. Smart Digital Group's accounts receivables for the quarter that ended in Sep. 2025 was $10.60 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Smart Digital Group's Days Sales Outstanding for the quarter that ended in Sep. 2025 was 85.18.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Smart Digital Group's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was $0.08.


Smart Digital 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.

Smart Digital Group's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10.604/22.718*91
=85.18

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

Smart Digital Group's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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)
=(0.251+0.75 * 10.604+0.5 * 0-5.602
-0-0)/31.725
=0.08

* 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.


Smart Digital Group Accounts Receivable Related Terms


Smart Digital Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Smart Digital 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.

Smart Digital Group Accounts Receivable Chart

Smart Digital Group Annual Data
Trend Sep22 Sep23 Sep24 Sep25
Accounts Receivable
2.91 9.02 10.21 10.60

Smart Digital Group Semi-Annual Data
Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25
Accounts Receivable Get a 7-Day Free Trial 9.02 14.78 10.21 7.51 10.60
SDM
26GF Score
Smart Digital Group Ltd SDM
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Smart Digital 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 $10.60 Mil mean?
Smart Digital Group (SDM) has a Accounts Receivable of $10.60 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Smart Digital Group and its competitors.
Is Smart Digital Group's Accounts Receivable too high?
Smart Digital Group's current Accounts Receivable is $10.60 Mil. Overall, Smart Digital Group has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Smart Digital Group's Accounts Receivable compare to WIMI and HFUS?
Smart Digital Group's Accounts Receivable of $10.60 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Accounts Receivable depends on the Media - Diversified 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 Smart Digital Group and its competitors. Smart Digital Group's current Accounts Receivable is $10.60 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Digital Group stock overvalued right now?
Smart Digital Group (SDM) has a current Accounts Receivable of $10.60 Mil. The current Accounts Receivable is $10.60 Mil. Smart Digital Group's overall GF Score™ is 26/100 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 Smart Digital Group (SDM), the current Accounts Receivable is $10.60 Mil as of Sep. 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.

Smart Digital Group Business Description

Address No. 2615, Xingsheng 1st Road, Hengqin New District, Guangdong Province, Zhuhai, CHN
Smart Digital Group Ltd is a holding company and operates through subsidiaries. It is engaged in event planning and execution services. The company's services include event planning and execution services, internet media services, software customization and marketing services, and business planning and consulting services. The company generates key revenue from internet media services, which include developing marketing strategies, designing marketing content, distributing such marketing content on select internet platforms, and other related services. It operates in Mainland China, Macau, and Singapore, with maximum revenue coming from Mainland China.
26GF Score

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

$1.85
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