ES Ceramics Technology Bhd (XKLS:0100) Accounts Receivable: RM136.0 Mil (As of May. 2026)

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XKLS:0100 ES Ceramics Technology Bhd XKLS:0100
53 GF Score
Price RM0.19
GF Value RM0.17
Valuation Modestly Overvalued
! 7 Warning Signs
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What is ES Ceramics Technology Bhd Accounts Receivable?

ES Ceramics Technology Bhd XKLS:0100 53 Accounts Receivable is RM136.0 Mil as of May. 2026. GuruFocus rates XKLS:0100 with a GF Score™ of 53/100 and a GF Value™ of RM0.17 (Modestly Overvalued). 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. ES Ceramics Technology Bhd's accounts receivables for the quarter that ended in May. 2026 was RM136.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. ES Ceramics Technology Bhd's Days Sales Outstanding for the quarter that ended in May. 2026 was 93.55.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. ES Ceramics Technology Bhd's Net-Net Working Capital per share for the quarter that ended in May. 2026 was RM0.07.


ES Ceramics Technology 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.

ES Ceramics Technology Bhd's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=135.956/132.62*91
=93.55

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

ES Ceramics Technology Bhd's Net-Net Working Capital Per Share for the quarter that ended in May. 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)
=(97.522+0.75 * 135.956+0.5 * 11.204-157.646
-0-0)/707.128
=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.


ES Ceramics Technology Bhd Accounts Receivable Related Terms


ES Ceramics Technology Bhd Accounts Receivable Historical Data

* Premium members only.

The historical data trend for ES Ceramics Technology 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.

ES Ceramics Technology Bhd Accounts Receivable Chart

ES Ceramics Technology Bhd Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 18.02 100.06 95.93 121.21 135.96

ES Ceramics Technology Bhd Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 121.21 137.98 115.12 131.20 135.96
XKLS:0100
53GF Score
ES Ceramics Technology Bhd XKLS:0100
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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ES Ceramics Technology Bhd 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 RM136.0 Mil mean?
ES Ceramics Technology Bhd (XKLS:0100) has a Accounts Receivable of RM136.0 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on ES Ceramics Technology Bhd and its competitors.
Is ES Ceramics Technology Bhd's Accounts Receivable too high?
ES Ceramics Technology Bhd's current Accounts Receivable is RM136.0 Mil. Overall, ES Ceramics Technology Bhd has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ES Ceramics Technology Bhd's Accounts Receivable compare to LIN and SHW?
ES Ceramics Technology Bhd's Accounts Receivable of RM136.0 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 ES Ceramics Technology Bhd and its competitors. ES Ceramics Technology Bhd's current Accounts Receivable is RM136.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ES Ceramics Technology Bhd stock overvalued right now?
Based on GuruFocus' analysis, ES Ceramics Technology Bhd (XKLS:0100) is currently considered Modestly Overvalued. The stock's GF Value™ is RM0.17, compared to a current price of RM0.19 — trading 11.8% above its estimated fair value. The current Accounts Receivable is RM136.0 Mil. ES Ceramics Technology Bhd's overall GF Score™ is 53/100 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 ES Ceramics Technology Bhd (XKLS:0100), the current Accounts Receivable is RM136.0 Mil as of May. 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 ES Ceramics Technology Bhd (XKLS:0100) Overvalued in 2026?

Based on GuruFocus' analysis, ES Ceramics Technology Bhd stock appears to be overvalued. The current stock price of RM0.19 is trading 11.8% above its estimated GF Value™ of RM0.17. GuruFocus considers ES Ceramics Technology Bhd to be Modestly Overvalued.

Key valuation signals for XKLS:0100:

  • Accounts Receivable: RM136.0 Mil
  • GF Value™: RM0.17 vs. price of RM0.19 (11.8% above fair value)
  • GF Score™: 53/100 with 7 warning signs

No single metric tells the full story. See the XKLS:0100 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ES Ceramics Technology Bhd Business Description

Address Lot 207429, Jalan Seramik Chepor 11/5, Kawasan Perusahaan Seramik Chepor, Chemor, PRK, MYS, 31200
ES Ceramics Technology Bhd is an investment holding company. Through its holding, the company manufactures and distributes ceramic hand formers. Its product offerings include examination formers, surgical formers, household formers, and breathing bags and balloons. The formers are for continuous industrial use under heavy-duty conditions, to withstand the complex processes involving heat and chemicals to produce gloves. Geographically, it derives a majority of its revenue from Malaysia. Its segments include Investing, Glove equipment, and Construction, of which the Construction segment derives the maximum revenue. The Construction segment is engaged in the manufacturing and supply of chemical products and construction materials, including readymix concrete.
53GF Score

Get the complete analysis for XKLS:0100

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

RM0.19
Price
RM0.17
GF Value