Hanoi Beer Alcohol and Beverage JSC (STC:BHN) Accounts Receivable: ₫234,136 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

STC:BHN Hanoi Beer Alcohol and Beverage JSC STC:BHN
78 GF Score
Price ₫27,500.00
GF Value ₫42,944.83
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is Hanoi Beer Alcohol and Beverage JSC Accounts Receivable?

Hanoi Beer Alcohol and Beverage JSC STC:BHN +0.73% 78 Accounts Receivable is ₫234,136 Mil as of Mar. 2026. GuruFocus rates STC:BHN with a GF Score™ of 78/100 and a GF Value™ of ₫42,944.83 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Hanoi Beer Alcohol and Beverage JSC's accounts receivables for the quarter that ended in Mar. 2026 was ₫234,136 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Hanoi Beer Alcohol and Beverage JSC's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 11.07.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Hanoi Beer Alcohol and Beverage JSC's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was ₫11,119.06.


Hanoi Beer Alcohol and Beverage JSC 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.

Hanoi Beer Alcohol and Beverage JSC's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=234136.157367/1929641.088961*91
=11.07

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Hanoi Beer Alcohol and Beverage JSC's accounts receivable are only considered to be worth 75% of book value:

Hanoi Beer Alcohol and Beverage JSC's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 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)
=(4483374.7551+0.75 * 234136.157367+0.5 * 664580.779781-1742633.896851
-0-671235.19456)/231.8
=11,119.06

* 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.


Hanoi Beer Alcohol and Beverage JSC Accounts Receivable Related Terms


Hanoi Beer Alcohol and Beverage JSC Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Hanoi Beer Alcohol and Beverage JSC'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.

Hanoi Beer Alcohol and Beverage JSC Accounts Receivable Chart

Hanoi Beer Alcohol and Beverage JSC 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 260,933.88 264,859.92 303,254.54 120,998.55 175,169.11

Hanoi Beer Alcohol and Beverage JSC Quarterly Data
Jun17 Sep17 Dec17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 260,486.20 265,081.62 220,219.50 334,597.37 234,136.16
STC:BHN
78GF Score
Hanoi Beer Alcohol and Beverage JSC STC:BHN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hanoi Beer Alcohol and Beverage JSC 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 ₫234,136 Mil mean?
Hanoi Beer Alcohol and Beverage JSC (STC:BHN) has a Accounts Receivable of ₫234,136 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Hanoi Beer Alcohol and Beverage JSC and its competitors.
Is Hanoi Beer Alcohol and Beverage JSC's Accounts Receivable too high?
Hanoi Beer Alcohol and Beverage JSC's current Accounts Receivable is ₫234,136 Mil. Overall, Hanoi Beer Alcohol and Beverage JSC has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Hanoi Beer Alcohol and Beverage JSC's Accounts Receivable compare to STZ and TAP?
Hanoi Beer Alcohol and Beverage JSC's Accounts Receivable of ₫234,136 Mil can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Accounts Receivable depends on the Beverages - Alcoholic 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 Hanoi Beer Alcohol and Beverage JSC and its competitors. Hanoi Beer Alcohol and Beverage JSC's current Accounts Receivable is ₫234,136 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hanoi Beer Alcohol and Beverage JSC stock overvalued right now?
Based on GuruFocus' analysis, Hanoi Beer Alcohol and Beverage JSC (STC:BHN) is currently considered Significantly Undervalued. The stock's GF Value™ is ₫42,944.83, compared to a current price of ₫27,500.00 — trading 36% below its estimated fair value. The current Accounts Receivable is ₫234,136 Mil. Hanoi Beer Alcohol and Beverage JSC's overall GF Score™ is 78/100 with 1 warning sign 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 Hanoi Beer Alcohol and Beverage JSC (STC:BHN), the current Accounts Receivable is ₫234,136 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 Hanoi Beer Alcohol and Beverage JSC (STC:BHN) Overvalued in 2026?

Based on GuruFocus' analysis, Hanoi Beer Alcohol and Beverage JSC stock appears to be undervalued. The current stock price of ₫27,500.00 is trading 36% below its estimated GF Value™ of ₫42,944.83. GuruFocus considers Hanoi Beer Alcohol and Beverage JSC to be Significantly Undervalued.

Key valuation signals for STC:BHN:

  • Accounts Receivable: ₫234,136 Mil
  • GF Value™: ₫42,944.83 vs. price of ₫27,500.00 (36% below fair value)
  • GF Score™: 78/100 with 1 warning sign

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


Hanoi Beer Alcohol and Beverage JSC Business Description

Address 183 Hoang Hoa Tham Street, Ba Dinh District, Hanoi, VNM
Hanoi Beer Alcohol and Beverage JSC operate in the beverage industry. It produces beers, wines, and beverages. Its product lines include draft beer Hanoi, bia ion Hanoi, bia truc Bach, Hanoi beer premium. Company's products distributed in the domestic market and foreign markets such as Taiwan and Korea.
78GF Score

Get the complete analysis for STC:BHN

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

₫27,500.00
Price
₫42,944.83
GF Value