Kawan Food Bhd (XKLS:7216) Accounts Receivable: RM80.4 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.

XKLS:7216 Kawan Food Bhd XKLS:7216
66 GF Score
Price RM0.71
GF Value RM1.22
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Kawan Food Bhd Accounts Receivable?

Kawan Food Bhd XKLS:7216 66 Accounts Receivable is RM80.4 Mil as of Jun. 2026. GuruFocus rates XKLS:7216 with a GF Score™ of 66/100 and a GF Value™ of RM1.22 (Significantly Undervalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Kawan Food Bhd's accounts receivables for the quarter that ended in Jun. 2026 was RM80.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Kawan Food Bhd's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 144.38.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Kawan Food Bhd's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was RM0.39.


Kawan Food 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.

Kawan Food Bhd's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=80.373/50.797*91
=144.38

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

Kawan Food Bhd'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)
=(109.576+0.75 * 80.373+0.5 * 36.957-55.314
-0-0.079)/338.199
=0.39

* 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.


Kawan Food Bhd Accounts Receivable Related Terms


Kawan Food Bhd Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Kawan Food 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.

Kawan Food Bhd Accounts Receivable Chart

Kawan Food Bhd 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 55.48 66.35 75.71 108.89 78.43

Kawan Food Bhd Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 77.89 77.44 78.43 95.71 80.37
XKLS:7216
66GF Score
Kawan Food Bhd XKLS:7216
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kawan Food 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 RM80.4 Mil mean?
Kawan Food Bhd (XKLS:7216) has a Accounts Receivable of RM80.4 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Kawan Food Bhd and its competitors.
Is Kawan Food Bhd's Accounts Receivable too high?
Kawan Food Bhd's current Accounts Receivable is RM80.4 Mil. Overall, Kawan Food Bhd has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kawan Food Bhd's Accounts Receivable compare to KHC and GIS?
Kawan Food Bhd's Accounts Receivable of RM80.4 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Kawan Food Bhd and its competitors. Kawan Food Bhd's current Accounts Receivable is RM80.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kawan Food Bhd stock overvalued right now?
Based on GuruFocus' analysis, Kawan Food Bhd (XKLS:7216) is currently considered Significantly Undervalued. The stock's GF Value™ is RM1.22, compared to a current price of RM0.71 — trading 41.8% below its estimated fair value. The current Accounts Receivable is RM80.4 Mil. Kawan Food Bhd's overall GF Score™ is 66/100 with 3 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 Kawan Food Bhd (XKLS:7216), the current Accounts Receivable is RM80.4 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 Kawan Food Bhd (XKLS:7216) Overvalued in 2026?

Based on GuruFocus' analysis, Kawan Food Bhd stock appears to be undervalued. The current stock price of RM0.71 is trading 41.8% below its estimated GF Value™ of RM1.22. GuruFocus considers Kawan Food Bhd to be Significantly Undervalued.

Key valuation signals for XKLS:7216:

  • Accounts Receivable: RM80.4 Mil
  • GF Value™: RM1.22 vs. price of RM0.71 (41.8% below fair value)
  • GF Score™: 66/100 with 3 warning signs

No single metric tells the full story. See the XKLS:7216 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kawan Food Bhd Business Description

Address Lot 129351, Jalan Sungai Pinang 4/19, Taman Perindustrian Pulau Indah, Selangor Halal Hub, Fasa 2C, Pulau Indah, SGR, MYS, 42920
Kawan Food Bhd is engaged in manufacturing, sale, exporting, trading and distribution of frozen food products, investment property, investment holding activities, rental of trucks, beverage industry, specialises in manufacturing, trading, distributing, importing and exporting concentrated syrups of various flavors as well as frozen fruit juices and information technology. Geographically, the company derives its maximum revenue from Malaysia, North America, Rest of Asia, Europe, Oceania, and Africa. The manufacturing of frozen food products is carried out only in Malaysia.
66GF Score

Get the complete analysis for XKLS:7216

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

RM0.71
Price
RM1.22
GF Value