GURUFOCUS.COM » STOCK LIST » Industrials » Business Services » Xiamen C & D Inc (SHSE:600153) » Definitions » Accounts Receivable

Xiamen C & D (SHSE:600153) Accounts Receivable : ¥27,757 Mil (As of Mar. 2025)


View and export this data going back to 1998. Start your Free Trial

What is Xiamen C & D Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Xiamen C & D's accounts receivables for the quarter that ended in Mar. 2025 was ¥27,757 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Xiamen C & D's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 17.62.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Xiamen C & D's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ¥-158.93.


Xiamen C & D Accounts Receivable Historical Data

The historical data trend for Xiamen C & D'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.

* Premium members only.

Xiamen C & D Accounts Receivable Chart

Xiamen C & D Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4,559.46 8,226.45 13,211.45 20,923.21 19,108.84

Xiamen C & D Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25
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 24,018.97 29,222.50 28,600.03 19,108.84 27,757.07

Xiamen C & D Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.


Xiamen C & D 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.

Xiamen C & D's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=27757.067/143772.665*91
=17.62

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

Xiamen C & D's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(117350.688+0.75 * 27757.067+0.5 * 358697.955-629813.735
-0-156099.163)/2947.095
=-158.93

* 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.


Xiamen C & D Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Xiamen C & D's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Xiamen C & D Business Description

Traded in Other Exchanges
N/A
Address
No. 1699, Huandao East Road, 29th Floor, Jianfa International Building, Siming District, Fujian Province, Xiamen, CHN, 361008
Xiamen C & D Inc is a China-based modern service-oriented company mainly specializing in supply chain operation and real estate development. In regard to supply chain operation, the company has formed core business units, namely, pulp and paper, iron and steel, mineral products, agricultural products, textiles and other light industrial goods, chemical products, mechanical and electrical products, logistics services, automobiles and wines/spirits.
Executives
Jiang Gui Zhi senior management
Wang Zhi Bing senior management
Chen Dong Xu Directors, senior managers
Xu Jia Na senior management
Zheng Yong Da Directors, senior managers
Lin Mao Directors, senior managers
Huang Wen Zhou Director
Ye Yan Liu Director
Wang Qin Director
Wu Xiao Min Director
Lai Yan Da senior management
Zhang Yong Feng Director
Ye Zhi Liang Director
Xiang Xiao Yun senior management
Wang Xian Rong Director

Xiamen C & D Headlines

No Headlines