ZHIXF (Zhixin Group Holding) Accounts Receivable: $56.05 Mil (As of Dec. 2025)

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.

ZHIXF Zhixin Group Holding Ltd ZHIXF
48 GF Score
Price $0.03
GF Value $0.05
! 6 Warning Signs
View Full Analysis

What is Zhixin Group Holding Accounts Receivable?

Zhixin Group Holding ZHIXF 48 Accounts Receivable is $56.05 Mil as of Dec. 2025. GuruFocus rates ZHIXF with a GF Score™ of 48/100 and a GF Value™ of $0.05. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Zhixin Group Holding's accounts receivables for the quarter that ended in Dec. 2025 was $56.05 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Zhixin Group Holding's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 245.79.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Zhixin Group Holding's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.12.


Zhixin Group Holding 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.

Zhixin Group Holding's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=56.051/41.618*91
=245.79

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

Zhixin Group Holding's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(6.089+0.75 * 56.051+0.5 * 1.685-137.683
-0-0)/748.000
=-0.12

* 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.


Zhixin Group Holding Accounts Receivable Related Terms


Zhixin Group Holding Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Zhixin Group Holding'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.

Zhixin Group Holding Accounts Receivable Chart

Zhixin Group Holding Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only 99.61 99.31 83.59 61.97 56.05

Zhixin Group Holding Semi-Annual Data
Dec17 Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 83.59 70.77 61.97 56.23 56.05
ZHIXF
48GF Score
Zhixin Group Holding Ltd ZHIXF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Zhixin Group Holding 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 $56.05 Mil mean?
Zhixin Group Holding (ZHIXF) has a Accounts Receivable of $56.05 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Zhixin Group Holding and its competitors.
Is Zhixin Group Holding's Accounts Receivable too high?
Zhixin Group Holding's current Accounts Receivable is $56.05 Mil. Overall, Zhixin Group Holding has a GF Score™ of 48/100, reflecting its overall financial health beyond just this single metric.
How does Zhixin Group Holding's Accounts Receivable compare to CRH and VMC?
Zhixin Group Holding's Accounts Receivable of $56.05 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Accounts Receivable depends on the Building Materials 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 Zhixin Group Holding and its competitors. Zhixin Group Holding's current Accounts Receivable is $56.05 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zhixin Group Holding stock overvalued right now?
Zhixin Group Holding (ZHIXF) has a current Accounts Receivable of $56.05 Mil. The stock's GF Value™ is $0.05, compared to a current price of $0.03 — trading 47.2% below its estimated fair value. The current Accounts Receivable is $56.05 Mil. Zhixin Group Holding's overall GF Score™ is 48/100 with 6 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 Zhixin Group Holding (ZHIXF), the current Accounts Receivable is $56.05 Mil as of Dec. 2025. 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 Zhixin Group Holding (ZHIXF) Overvalued in 2026?

Based on GuruFocus' analysis, Zhixin Group Holding stock appears to be undervalued. The current stock price of $0.03 is trading 47.2% below its estimated GF Value™ of $0.05.

Key valuation signals for ZHIXF:

  • Accounts Receivable: $56.05 Mil
  • GF Value™: $0.05 vs. price of $0.03 (47.2% below fair value)
  • GF Score™: 48/100 with 6 warning signs

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


Zhixin Group Holding Business Description

Other Exchanges 02187:Hong Kong
Address No. 1, No. 55, Guankou Avenue, Jimei District, Jimei District, Fujian Province, Xiamen, CHN
Zhixin Group Holding Ltd is engaged in the manufacturing and sale of ready-mixed concrete and precast concrete components in Xiamen city of Fujian province, and the manufacturing and sale of eco-friendly bricks and the recycling of iron ore tailings in Changjiang county of Hainan province, the People's Republic of China. Its segments include Ready-mixed concrete - manufacturing and sale of ready-mixed concrete in Xiamen; Precast concrete components - manufacturing and sale of precast concrete components in Xiamen; and Tailings recycling and bricks - sales of iron ore and other products produced from iron ore tailings recycling, and manufacturing and sales of eco-friendly bricks in Hainan. Its derives the majority of revenue from Tailings recycling and bricks segment.
48GF Score

Get the complete analysis for ZHIXF

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

$0.03
Price
$0.05
GF Value