VVCHF (Viva Goods Co) Accounts Receivable: $105 Mil (As of Jun. 2026)

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VVCHF Viva Goods Co Ltd VVCHF
47 GF Score
Price $0.03
GF Value $0.06
Valuation Possible Value Trap
! 5 Warning Signs
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What is Viva Goods Co Accounts Receivable?

Viva Goods Co VVCHF -52.00% 47 Accounts Receivable is $105 Mil as of Jun. 2026. GuruFocus rates VVCHF with a GF Score™ of 47/100 and a GF Value™ of $0.06 (Possible Value Trap). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Viva Goods Co's accounts receivables for the quarter that ended in Jun. 2026 was $105 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Viva Goods Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 29.32.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Viva Goods Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-0.07.


Viva Goods 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.

Viva Goods Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=104.93/653.187*91
=29.32

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

Viva Goods Co'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)
=(118.362+0.75 * 104.93+0.5 * 407.048-995.019
-0-133.636)/9958.575
=-0.07

* 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.


Viva Goods Co Accounts Receivable Related Terms


Viva Goods Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Viva Goods 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.

Viva Goods Co Accounts Receivable Chart

Viva Goods Co 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 12.57 110.40 98.19 88.96 92.15

Viva Goods Co 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 104.88 88.96 100.05 92.15 104.93
VVCHF
47GF Score
Viva Goods Co Ltd VVCHF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Viva Goods Co 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 $105 Mil mean?
Viva Goods Co (VVCHF) has a Accounts Receivable of $105 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Viva Goods Co and its competitors.
Is Viva Goods Co's Accounts Receivable too high?
Viva Goods Co's current Accounts Receivable is $105 Mil. Overall, Viva Goods Co has a GF Score™ of 47/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Viva Goods Co's Accounts Receivable compare to RL and LEVI?
Viva Goods Co's Accounts Receivable of $105 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Accounts Receivable depends on the Manufacturing - Apparel & Accessories 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 Viva Goods Co and its competitors. Viva Goods Co's current Accounts Receivable is $105 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Viva Goods Co stock overvalued right now?
Based on GuruFocus' analysis, Viva Goods Co (VVCHF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.06, compared to a current price of $0.03 — trading 44% below its estimated fair value. The current Accounts Receivable is $105 Mil. Viva Goods Co's overall GF Score™ is 47/100 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 Viva Goods Co (VVCHF), the current Accounts Receivable is $105 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 Viva Goods Co (VVCHF) Overvalued in 2026?

Based on GuruFocus' analysis, Viva Goods Co stock appears to be undervalued. The current stock price of $0.03 is trading 44% below its estimated GF Value™ of $0.06. GuruFocus considers Viva Goods Co to be Possible Value Trap.

Key valuation signals for VVCHF:

  • Accounts Receivable: $105 Mil
  • GF Value™: $0.06 vs. price of $0.03 (44% below fair value)
  • GF Score™: 47/100 with 5 warning signs

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


Viva Goods Co Business Description

Other Exchanges 00933:Hong Kong
Address 218 Electric Road, 23rd Floor, Hong Kong Li-Ning Building, Fortress Hill, Hong Kong, HKG
Viva Goods Co Ltd is principally engaged in the operation of a multi-brand apparel and footwear business. It also engages in the sports experience business, including the operation, service provision, and investment of sports destinations, sports competitions, and events, as well as an e-sports club. Along with its subsidiaries, the company operates in two reportable operating segments: the multi-brand apparel and footwear segment, and the sports experience segment. A majority of its revenue is generated from the multi-brand apparel and footwear segment, which engages in design and development, branding, and sales of apparel and footwear consumables through brands like Clarks, Testoni, Double Happiness, and Bossini, among others. Geographically, it derives maximum revenue from America.
47GF Score

Get the complete analysis for VVCHF

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

$0.03
Price
$0.06
GF Value