SHPHF (Sihuan Pharmaceutical Holdings Group) Accounts Receivable: $150.8 Mil (As of Dec. 2025)

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SHPHF Sihuan Pharmaceutical Holdings Group Ltd SHPHF
61 GF Score
Price $0.12
GF Value $0.16
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Sihuan Pharmaceutical Holdings Group Accounts Receivable?

Sihuan Pharmaceutical Holdings Group SHPHF 61 Accounts Receivable is $150.8 Mil as of Dec. 2025. GuruFocus rates SHPHF with a GF Score™ of 61/100 and a GF Value™ of $0.16 (Modestly Undervalued). 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. Sihuan Pharmaceutical Holdings Group's accounts receivables for the quarter that ended in Dec. 2025 was $150.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sihuan Pharmaceutical Holdings Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 131.68.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sihuan Pharmaceutical Holdings Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.01.


Sihuan Pharmaceutical Holdings 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.

Sihuan Pharmaceutical Holdings 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
=150.774/208.968*91
=131.68

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

Sihuan Pharmaceutical Holdings 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)
=(564.699+0.75 * 150.774+0.5 * 87.706-671.812
-0-149.187)/9041.800
=-0.01

* 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.


Sihuan Pharmaceutical Holdings Group Accounts Receivable Related Terms


Sihuan Pharmaceutical Holdings Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Sihuan Pharmaceutical Holdings 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.

Sihuan Pharmaceutical Holdings Group Accounts Receivable Chart

Sihuan Pharmaceutical Holdings Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 95.43 64.54 47.28 68.63 150.77

Sihuan Pharmaceutical Holdings Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 47.28 65.57 68.63 85.07 150.77
SHPHF
61GF Score
Sihuan Pharmaceutical Holdings Group Ltd SHPHF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sihuan Pharmaceutical Holdings 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 $150.8 Mil mean?
Sihuan Pharmaceutical Holdings Group (SHPHF) has a Accounts Receivable of $150.8 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sihuan Pharmaceutical Holdings Group and its competitors.
Is Sihuan Pharmaceutical Holdings Group's Accounts Receivable too high?
Sihuan Pharmaceutical Holdings Group's current Accounts Receivable is $150.8 Mil. Overall, Sihuan Pharmaceutical Holdings Group has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sihuan Pharmaceutical Holdings Group's Accounts Receivable compare to ZTS?
Sihuan Pharmaceutical Holdings Group's Accounts Receivable of $150.8 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers 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 Sihuan Pharmaceutical Holdings Group and its competitors. Sihuan Pharmaceutical Holdings Group's current Accounts Receivable is $150.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sihuan Pharmaceutical Holdings Group stock overvalued right now?
Based on GuruFocus' analysis, Sihuan Pharmaceutical Holdings Group (SHPHF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.16, compared to a current price of $0.12 — trading 25% below its estimated fair value. The current Accounts Receivable is $150.8 Mil. Sihuan Pharmaceutical Holdings Group's overall GF Score™ is 61/100 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 Sihuan Pharmaceutical Holdings Group (SHPHF), the current Accounts Receivable is $150.8 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 Sihuan Pharmaceutical Holdings Group (SHPHF) Overvalued in 2026?

Based on GuruFocus' analysis, Sihuan Pharmaceutical Holdings Group stock appears to be undervalued. The current stock price of $0.12 is trading 25% below its estimated GF Value™ of $0.16. GuruFocus considers Sihuan Pharmaceutical Holdings Group to be Modestly Undervalued.

Key valuation signals for SHPHF:

  • Accounts Receivable: $150.8 Mil
  • GF Value™: $0.16 vs. price of $0.12 (25% below fair value)
  • GF Score™: 61/100 with 4 warning signs

No single metric tells the full story. See the SHPHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sihuan Pharmaceutical Holdings Group Business Description

Other Exchanges 00460:Hong KongTEL1:Germany
Address 1 Harbour Road, Convention Plaza, Room 4905, Office Tower, Wanchai, HKG
Sihuan Pharmaceutical Holdings Group Ltd is an investment holding company. Along with its subsidiaries, the company is engaged in the research & development and the manufacture & sale of pharmaceutical products. Its portfolio comprises products for diseases related to the cardio-cerebral vascular (CCV) system, Respiratory, Neurology, and others. The group has three reportable segments: the medical aesthetic products segment, including the filling, shaping, supporting, supplementing, optoelectronic device, body sculpturing, skincare, and others; the innovative medicine and other medicine segment; and the generic medicine segment, which generates key revenue. Geographically, the company generates a majority of its revenue from Mainland China and the rest from the United States.
61GF Score

Get the complete analysis for SHPHF

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

$0.12
Price
$0.16
GF Value