Zhihu (ZH) Accounts Receivable: $60.2 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.

ZH Zhihu Inc ZH
57 GF Score
Price $2.76
GF Value $3.62
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Zhihu Accounts Receivable?

Zhihu ZH -2.99% 57 Accounts Receivable is $60.2 Mil as of Jun. 2026. GuruFocus rates ZH with a GF Score™ of 57/100 and a GF Value™ of $3.62 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Zhihu's accounts receivables for the quarter that ended in Jun. 2026 was $60.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Zhihu's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 53.91.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Zhihu's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $5.49.


Zhihu 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=60.174/101.851*91
=53.91

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

Zhihu'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)
=(635.295+0.75 * 60.174+0.5 * 0-194.257
-0-10.901)/86.551
=5.49

* 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.


Zhihu Accounts Receivable Related Terms


Zhihu Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Zhihu'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.

Zhihu Accounts Receivable Chart

Zhihu Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 130.57 119.66 93.08 57.77 50.83

Zhihu 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 49.68 45.81 50.83 56.56 60.17
ZH
57GF Score
Zhihu Inc ZH
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Zhihu 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 $60.2 Mil mean?
Zhihu (ZH) has a Accounts Receivable of $60.2 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Zhihu and its competitors.
Is Zhihu's Accounts Receivable too high?
Zhihu's current Accounts Receivable is $60.2 Mil. Overall, Zhihu has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Zhihu's Accounts Receivable compare to SSTK and ANGI?
Zhihu's Accounts Receivable of $60.2 Mil can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Accounts Receivable depends on the Interactive Media 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 Zhihu and its competitors. Zhihu's current Accounts Receivable is $60.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zhihu stock overvalued right now?
Based on GuruFocus' analysis, Zhihu (ZH) is currently considered Modestly Undervalued. The stock's GF Value™ is $3.62, compared to a current price of $2.76 — trading 23.9% below its estimated fair value. The current Accounts Receivable is $60.2 Mil. Zhihu's overall GF Score™ is 57/100 with 4 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 Zhihu (ZH), the current Accounts Receivable is $60.2 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 Zhihu (ZH) Overvalued in 2026?

Based on GuruFocus' analysis, Zhihu stock appears to be undervalued. The current stock price of $2.76 is trading 23.9% below its estimated GF Value™ of $3.62. GuruFocus considers Zhihu to be Modestly Undervalued.

Key valuation signals for ZH:

  • Accounts Receivable: $60.2 Mil
  • GF Value™: $3.62 vs. price of $2.76 (23.9% below fair value)
  • GF Score™: 57/100 with 4 warning signs

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


Zhihu Business Description

Other Exchanges 02390:Hong Kong5BU0:Germany
Address 18 Xueqing Road, Haidian District, Beijing, CHN, 100083
Zhihu Inc is engaged in the operation of one online content community which monetizes through paid membership services, marketing services and other services in the People's Republic of China. It is an online content community where people come to find solutions, make decisions, seek inspiration, and have fun. Its community supports discussions ranging from everyday consumer decisions, such as purchasing products or planning travel, to more specialized areas on professional knowledge, technological developments including artificial intelligence and academic topics. It operates in single segment and its revenues are derived from within the PRC.
57GF Score

Get the complete analysis for ZH

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

$2.76
Price
$3.62
GF Value