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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. The Southern Fertilizer JSC's accounts receivables for the quarter that ended in Jun. 2026 was ₫196,032 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
The Southern Fertilizer JSC's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 26.01.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. The Southern Fertilizer JSC's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ₫-6,193.40.
The Southern Fertilizer 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.
The Southern Fertilizer JSC's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), The Southern Fertilizer JSC's accounts receivable are only considered to be worth 75% of book value:
The Southern Fertilizer JSC's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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.
The Southern Fertilizer JSC Accounts Receivable Related Terms
The Southern Fertilizer JSC 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.
The Southern Fertilizer JSC Accounts Receivable Chart
What does a Accounts Receivable of ₫196,032 Mil mean?
The Southern Fertilizer JSC (STC:SFG) has a Accounts Receivable of ₫196,032 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on The Southern Fertilizer JSC and its competitors.
Is The Southern Fertilizer JSC's Accounts Receivable too high?
The Southern Fertilizer JSC's current Accounts Receivable is ₫196,032 Mil. Overall, The Southern Fertilizer JSC has a GF Score™ of 76/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does The Southern Fertilizer JSC's Accounts Receivable compare to CTVA and CF?
The Southern Fertilizer JSC's Accounts Receivable of ₫196,032 Mil can be compared against companies in the Agriculture 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 an Agriculture company?
A good Accounts Receivable depends on the Agriculture 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 The Southern Fertilizer JSC and its competitors. The Southern Fertilizer JSC's current Accounts Receivable is ₫196,032 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Southern Fertilizer JSC stock overvalued right now?
Based on GuruFocus' analysis, The Southern Fertilizer JSC (STC:SFG) is currently considered Significantly Undervalued. The stock's GF Value™ is ₫17,101.06, compared to a current price of ₫10,800.00 — trading 36.8% below its estimated fair value. The current Accounts Receivable is ₫196,032 Mil. The Southern Fertilizer JSC's overall GF Score™ is 76/100 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 The Southern Fertilizer JSC (STC:SFG), the current Accounts Receivable is ₫196,032 Mil as of Jun. 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 The Southern Fertilizer JSC (STC:SFG) Overvalued in 2026?
Based on GuruFocus' analysis, The Southern Fertilizer JSC stock appears to be undervalued.
The current stock price of ₫10,800.00 is trading 36.8% below its estimated GF Value™ of ₫17,101.06.
GuruFocus considers The Southern Fertilizer JSC to be Significantly Undervalued.
Key valuation signals for STC:SFG:
Accounts Receivable: ₫196,032 Mil
GF Value™: ₫17,101.06 vs. price of ₫10,800.00 (36.8% below fair value)
No single metric tells the full story. See the STC:SFG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
The Southern Fertilizer JSC is engaged in the production and sale of fertilizers. The company's products include NPK fertilizers, Organic fertilizers, Water leaves fertilizers, Foliar fertilizer powder, superphosphate, and others.
76GF Score
Get the complete analysis for STC:SFG
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
STC:SFG has been successfully added to your 
