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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Topsports International Holdings's accounts receivables for the quarter that ended in Feb. 2026 was $194 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Topsports International Holdings's Days Sales Outstanding for the quarter that ended in Feb. 2026 was 18.18.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Topsports International Holdings's Net-Net Working Capital per share for the quarter that ended in Feb. 2026 was $0.01.
Topsports 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.
Topsports International Holdings's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Topsports International Holdings's accounts receivable are only considered to be worth 75% of book value:
Topsports International Holdings's Net-Net Working Capital Per Share for the quarter that ended in Feb. 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.
Topsports International Holdings Accounts Receivable Related Terms
Topsports 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.
Topsports International Holdings Accounts Receivable Chart
Topsports International Holdings (TPSRF) has a Accounts Receivable of $194 Mil as of Feb. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Topsports International Holdings and its competitors.
Is Topsports International Holdings' Accounts Receivable too high?
Topsports International Holdings' current Accounts Receivable is $194 Mil. Overall, Topsports International Holdings has a GF Score™ of 45/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Topsports International Holdings' Accounts Receivable compare to TJX and ROST?
Topsports International Holdings' Accounts Receivable of $194 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 Topsports International Holdings and its competitors. Topsports International Holdings's current Accounts Receivable is $194 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Topsports International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Topsports International Holdings (TPSRF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.33, compared to a current price of $0.17 — trading 48.5% below its estimated fair value. The current Accounts Receivable is $194 Mil. Topsports International Holdings' overall GF Score™ is 45/100 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 Topsports International Holdings (TPSRF), the current Accounts Receivable is $194 Mil as of Feb. 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 Topsports International Holdings (TPSRF) Overvalued in 2026?
Based on GuruFocus' analysis, Topsports International Holdings stock appears to be undervalued.
The current stock price of $0.17 is trading 48.5% below its estimated GF Value™ of $0.33.
GuruFocus considers Topsports International Holdings to be Possible Value Trap.
Key valuation signals for TPSRF:
Accounts Receivable: $194 Mil
GF Value™: $0.33 vs. price of $0.17 (48.5% below fair value)
No single metric tells the full story. See the TPSRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Topsports is the largest sportswear retailer in China, generating the majority of its revenue from selling products of international sportswear brands. The business operates as an intermediary between brand owners and consumers. The firm operates more than 4,000 stores directly as of the end of fiscal 2026, and most of these single-brand stores have been opened under the names of sportswear brands that it partners with, such as Nike and Adidas. Topsports also has partnerships with sportswear brands such as Puma, Li-Ning, Asics, and The North Face. While most of Topsports' sales take place in stores, the firm also operates online shops under the Topsports brand on major e-commerce platforms such as Alibaba and JD.com.
45GF 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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