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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Smoore International Holdings's accounts receivables for the quarter that ended in Dec. 2025 was $319 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Smoore International Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 49.76.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Smoore International Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $0.15.
Smoore International 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.
Smoore International Holdings'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), Smoore International Holdings's accounts receivable are only considered to be worth 75% of book value:
Smoore International Holdings'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.
Smoore International Holdings Accounts Receivable Related Terms
Smoore International Holdings 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.
Smoore International Holdings Accounts Receivable Chart
Smoore International Holdings (SMORF) has a Accounts Receivable of $319 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Smoore International Holdings and its competitors.
Is Smoore International Holdings' Accounts Receivable too high?
Smoore International Holdings' current Accounts Receivable is $319 Mil. Overall, Smoore International Holdings has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Smoore International Holdings' Accounts Receivable compare to PM and MO?
Smoore International Holdings' Accounts Receivable of $319 Mil can be compared against companies in the Tobacco Products 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 Tobacco Products company?
A good Accounts Receivable depends on the Tobacco Products 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 Smoore International Holdings and its competitors. Smoore International Holdings's current Accounts Receivable is $319 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smoore International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Smoore International Holdings (SMORF) is currently considered Modestly Undervalued. The stock's GF Value™ is $1.10, compared to a current price of $0.98 — trading 10.6% below its estimated fair value. The current Accounts Receivable is $319 Mil. Smoore International Holdings' overall GF Score™ is 69/100 with 5 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 Smoore International Holdings (SMORF), the current Accounts Receivable is $319 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 Smoore International Holdings (SMORF) Overvalued in 2026?
Based on GuruFocus' analysis, Smoore International Holdings stock appears to be undervalued.
The current stock price of $0.98 is trading 10.6% below its estimated GF Value™ of $1.10.
GuruFocus considers Smoore International Holdings to be Modestly Undervalued.
Key valuation signals for SMORF:
Accounts Receivable: $319 Mil
GF Value™: $1.10 vs. price of $0.98 (10.6% below fair value)
No single metric tells the full story. See the SMORF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Smoore International Holdings Ltd is engaged in providing atomization technology solutions. The group operates through two business segments: Corporate Client Oriented Business (ToB Business) and Self-Branded Business. The ToB Business focuses on the research, design, and manufacturing of vaping, heat-not-burn (HNB), and other atomization products, along with related technological services for corporate clients. The Self-Branded Business is involved in the research, design, manufacturing, and sale of self-branded electronic vaping and beauty atomization products. It generates the majority of its revenue from the Corporate Client Oriented Business (ToB Business) segment.
69GF 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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