TGDLF (Tongdao Liepin Group) Accounts Receivable: $35.4 Mil (As of Jun. 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.

TGDLF Tongdao Liepin Group TGDLF
81 GF Score
Price $0.48
GF Value $0.73
! 7 Warning Signs
View Full Analysis

What is Tongdao Liepin Group Accounts Receivable?

Tongdao Liepin Group TGDLF 81 Accounts Receivable is $35.4 Mil as of Jun. 2026. GuruFocus rates TGDLF with a GF Score™ of 81/100 and a GF Value™ of $0.73. The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Tongdao Liepin Group's accounts receivables for the quarter that ended in Jun. 2026 was $35.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Tongdao Liepin Group's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 44.21.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Tongdao Liepin Group's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $0.00.


Tongdao Liepin Group 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.

Tongdao Liepin Group's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=35.365/146.002*91
=44.21

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

Tongdao Liepin Group's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(185.939+0.75 * 35.365+0.5 * 0-184.791
-0-26.01)/459.281
=0.00

* 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.


Tongdao Liepin Group Accounts Receivable Related Terms


Tongdao Liepin Group Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Tongdao Liepin Group'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.

Tongdao Liepin Group Accounts Receivable Chart

Tongdao Liepin Group 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 14.69 23.06 20.49 28.25 31.79

Tongdao Liepin Group Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 22.65 28.25 35.09 31.79 35.37
TGDLF
81GF Score
Tongdao Liepin Group TGDLF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tongdao Liepin Group 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 $35.4 Mil mean?
Tongdao Liepin Group (TGDLF) has a Accounts Receivable of $35.4 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Tongdao Liepin Group and its competitors.
Is Tongdao Liepin Group's Accounts Receivable too high?
Tongdao Liepin Group's current Accounts Receivable is $35.4 Mil. Overall, Tongdao Liepin Group has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Tongdao Liepin Group's Accounts Receivable compare to RHI and KFY?
Tongdao Liepin Group's Accounts Receivable of $35.4 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Accounts Receivable depends on the Business Services 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 Tongdao Liepin Group and its competitors. Tongdao Liepin Group's current Accounts Receivable is $35.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tongdao Liepin Group stock overvalued right now?
Tongdao Liepin Group (TGDLF) has a current Accounts Receivable of $35.4 Mil. The stock's GF Value™ is $0.73, compared to a current price of $0.48 — trading 33.8% below its estimated fair value. The current Accounts Receivable is $35.4 Mil. Tongdao Liepin Group's overall GF Score™ is 81/100 with 7 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 Tongdao Liepin Group (TGDLF), the current Accounts Receivable is $35.4 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 Tongdao Liepin Group (TGDLF) Overvalued in 2026?

Based on GuruFocus' analysis, Tongdao Liepin Group stock appears to be undervalued. The current stock price of $0.48 is trading 33.8% below its estimated GF Value™ of $0.73.

Key valuation signals for TGDLF:

  • Accounts Receivable: $35.4 Mil
  • GF Value™: $0.73 vs. price of $0.48 (33.8% below fair value)
  • GF Score™: 81/100 with 7 warning signs

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


Tongdao Liepin Group Business Description

Other Exchanges 06100:Hong Kong6WT:Germany
Address Gaoliangqiaoxie Road, Room 415, 3, Building No. 5, Courtyard No. 59, Haidian District, Beijing, CHN
Tongdao Liepin Group is a China-based company engaged in the provision of talent acquisition services to individuals, businesses, and headhunters. The company provides a platform for job seekers to seek career opportunities by connecting them to companies hiring. The firm delivers talent services to individual users mainly through its website, mobile application, and WeChat official account.
81GF Score

Get the complete analysis for TGDLF

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

$0.48
Price
$0.73
GF Value