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. Kotra Industries Bhd's accounts receivables for the quarter that ended in Mar. 2026 was RM37.9 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Kotra Industries Bhd's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 65.87.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Kotra Industries Bhd's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was RM0.10.
Kotra Industries Bhd 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.
Kotra Industries Bhd's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Kotra Industries Bhd's accounts receivable are only considered to be worth 75% of book value:
Kotra Industries Bhd's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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.
Kotra Industries Bhd Accounts Receivable Related Terms
Kotra Industries Bhd Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Kotra Industries Bhd'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.
What does a Accounts Receivable of RM37.9 Mil mean?
Kotra Industries Bhd (XKLS:0002) has a Accounts Receivable of RM37.9 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Kotra Industries Bhd and its competitors.
Is Kotra Industries Bhd's Accounts Receivable too high?
Kotra Industries Bhd's current Accounts Receivable is RM37.9 Mil. Overall, Kotra Industries Bhd has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kotra Industries Bhd's Accounts Receivable compare to ZTS and UTHR?
Kotra Industries Bhd's Accounts Receivable of RM37.9 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Accounts Receivable depends on the Drug Manufacturers 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 Kotra Industries Bhd and its competitors. Kotra Industries Bhd's current Accounts Receivable is RM37.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kotra Industries Bhd stock overvalued right now?
Based on GuruFocus' analysis, Kotra Industries Bhd (XKLS:0002) is currently considered Modestly Undervalued. The stock's GF Value™ is RM4.36, compared to a current price of RM3.73 — trading 14.4% below its estimated fair value. The current Accounts Receivable is RM37.9 Mil. Kotra Industries Bhd's overall GF Score™ is 78/100 with 2 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 Kotra Industries Bhd (XKLS:0002), the current Accounts Receivable is RM37.9 Mil as of Mar. 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 Kotra Industries Bhd (XKLS:0002) Overvalued in 2026?
Based on GuruFocus' analysis, Kotra Industries Bhd stock appears to be undervalued.
The current stock price of RM3.73 is trading 14.4% below its estimated GF Value™ of RM4.36.
GuruFocus considers Kotra Industries Bhd to be Modestly Undervalued.
Key valuation signals for XKLS:0002:
Accounts Receivable: RM37.9 Mil
GF Value™: RM4.36 vs. price of RM3.73 (14.4% below fair value)
No single metric tells the full story. See the XKLS:0002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kotra Industries Bhd is a Malaysian pharmaceutical company engaged in the development, manufacturing, and supply of pharmaceutical and healthcare products supporting all life stages. Its portfolio includes life-saving medicines, OTC supplements, and nutrition products. The Group markets three core brands: Appeton, offering health supplements and nutrition across all age groups; Vaxcel, providing injectable medicines for infectious diseases, kidney care, and gastroenterology; and Axcel, specializing in oral and topical medicines for paediatrics, dermatology, and infectious diseases. The company operates in Malaysia and overseas, with the majority of revenue derived from Malaysia.
78GF Score
Get the complete analysis for XKLS:0002
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
XKLS:0002 has been successfully added to your 
