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Fuan Pharmaceutical (Group) Co (SZSE:300194) Accounts Receivable : ¥205 Mil (As of Mar. 2025)


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What is Fuan Pharmaceutical (Group) Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Fuan Pharmaceutical (Group) Co's accounts receivables for the quarter that ended in Mar. 2025 was ¥205 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Fuan Pharmaceutical (Group) Co's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 40.06.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Fuan Pharmaceutical (Group) Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ¥-0.06.


Fuan Pharmaceutical (Group) Co Accounts Receivable Historical Data

The historical data trend for Fuan Pharmaceutical (Group) Co'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.

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Fuan Pharmaceutical (Group) Co Accounts Receivable Chart

Fuan Pharmaceutical (Group) Co 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 285.48 318.80 316.04 250.70 190.11

Fuan Pharmaceutical (Group) Co 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 297.32 253.04 233.22 190.11 205.31

Fuan Pharmaceutical (Group) Co Accounts Receivable Calculation

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


Fuan Pharmaceutical (Group) Co 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.

Fuan Pharmaceutical (Group) Co's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=205.31/467.678*91
=40.06

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

Fuan Pharmaceutical (Group) Co'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)
=(1008.834+0.75 * 205.31+0.5 * 797.859-1631.825
-0-2.001)/1189.712
=-0.06

* 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.


Fuan Pharmaceutical (Group) Co Accounts Receivable Related Terms

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Fuan Pharmaceutical (Group) Co Business Description

Traded in Other Exchanges
N/A
Address
No.1 Huanan 1 Road, Changshou District, Chongqing, CHN, 401254
Fuan Pharmaceutical (Group) Co Ltd is mainly engaged in the production and sales of bulk drugs and preparations. The company mainly deals with anti-infective, anti-tumor, mental nervous system, cardiovascular and cerebrovascular, digestive system, endocrine and metabolic, bone and muscle systems. Its products include penicillin and cephalosporins.
Executives
Wu Xiong Hui Executives
Huang Tao Directors, executives
Feng Jing Executives
Yu Xue Song Directors, executives
Hong Rong Chuan Executives
Tang Qin Secretary, Director
Wang Tian Xiang Director
Sun Yong Ping Executives
Jiang Chen Directors, executives
Huang Dao Fei Supervisors
Wen Min Director
Zhou Xu Dong Executives
Zhou Zhong Sheng Supervisors

Fuan Pharmaceutical (Group) Co Headlines

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