BTSDF (Health and Happiness (H&H) International Holdings) Change In Receivables: $2 Mil (TTM As of Dec. 2025)

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BTSDF Health and Happiness (H&H) International Holdings Ltd BTSDF
85 GF Score
Price $1.60
GF Value $1.43
! 3 Warning Signs
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What is Health and Happiness (H&H) International Holdings Change In Receivables?

Health and Happiness (H&H) International Holdings BTSDF +0.63% 85 Change In Receivables is $2 Mil as of Dec. 2025. GuruFocus rates BTSDF with a GF Score™ of 85/100 and a GF Value™ of $1.43. The stock has 3 warning signs investors should review.

Health and Happiness (H&H) International Holdings's change in receivables for the quarter that ended in Dec. 2025 was $28 Mil. It means Health and Happiness (H&H) International Holdings's Accounts Receivable declined by $28 Mil from Jun. 2025 to Dec. 2025 .

Health and Happiness (H&H) International Holdings's change in receivables for the fiscal year that ended in Dec. 2025 was $1 Mil. It means Health and Happiness (H&H) International Holdings's Accounts Receivable declined by $1 Mil from Dec. 2024 to Dec. 2025 .

Health and Happiness (H&H) International Holdings's Accounts Receivable for the quarter that ended in Dec. 2025 was $128 Mil.

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 Receivable are being managed. Health and Happiness (H&H) International Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 22.50.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Health and Happiness (H&H) International Holdings's liquidation value for the six months ended in Dec. 2025 was $-1,426 Mil.


Health and Happiness (H&H) International Holdings  (OTCPK:BTSDF) Change In Receivables 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 Receivable are being managed.

Health and Happiness (H&H) International Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=128.386/1041.336*91
=22.50

2. In Ben Graham's calculation of liquidation value, Health and Happiness (H&H) International Holdings's accounts receivable are only considered to be worth 75% of book value:

Health and Happiness (H&H) International Holdings's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=242.646-1904.342+0.75 * 128.386+0.5 * 279.43
=-1,426

* 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.


Health and Happiness (H&H) International Holdings Change In Receivables Related Terms


Health and Happiness (H&H) International Holdings Change In Receivables Historical Data

* Premium members only.

The historical data trend for Health and Happiness (H&H) International Holdings's Change In Receivables 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.

Health and Happiness (H&H) International Holdings Change In Receivables Chart

Health and Happiness (H&H) International Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.55 -4.79 -37.91 13.78 1.32

Health and Happiness (H&H) International Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables 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 -15.44 -0.91 14.68 -26.54 28.37
BTSDF
85GF Score
Health and Happiness (H&H) International Holdings Ltd BTSDF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Health and Happiness (H&H) International Holdings Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $2 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $2 Mil mean?
Health and Happiness (H&H) International Holdings (BTSDF) has a Change In Receivables of $2 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Health and Happiness (H&H) International Holdings and its competitors.
Is Health and Happiness (H&H) International Holdings' Change In Receivables too high?
Health and Happiness (H&H) International Holdings' current Change In Receivables is $2 Mil. Overall, Health and Happiness (H&H) International Holdings has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does Health and Happiness (H&H) International Holdings' Change In Receivables compare to KHC and GIS?
Health and Happiness (H&H) International Holdings' Change In Receivables of $2 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 Change In Receivables for a Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Health and Happiness (H&H) International Holdings and its competitors. Health and Happiness (H&H) International Holdings's current Change In Receivables is $2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Health and Happiness (H&H) International Holdings stock overvalued right now?
Health and Happiness (H&H) International Holdings (BTSDF) has a current Change In Receivables of $2 Mil. The stock's GF Value™ is $1.43, compared to a current price of $1.60 — trading 11.9% above its estimated fair value. The current Change In Receivables is $2 Mil. Health and Happiness (H&H) International Holdings' overall GF Score™ is 85/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Health and Happiness (H&H) International Holdings (BTSDF), the current Change In Receivables is $2 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 Health and Happiness (H&H) International Holdings (BTSDF) Overvalued in 2026?

Based on GuruFocus' analysis, Health and Happiness (H&H) International Holdings stock appears to be overvalued. The current stock price of $1.60 is trading 11.9% above its estimated GF Value™ of $1.43.

Key valuation signals for BTSDF:

  • Change In Receivables: $2 Mil
  • GF Value™: $1.43 vs. price of $1.60 (11.9% above fair value)
  • GF Score™: 85/100 with 3 warning signs

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


Health and Happiness (H&H) International Holdings Business Description

Other Exchanges 01112:Hong Kong8BI:Germany
Address 18 Westlands Road, Suites 4007-09, 40th Floor, One Island East, Taikoo Place, Quarry Bay, Hong Kong, HKG
Health and Happiness (H&H) International Holdings Ltd acts as an investment holding company that manufactures and sells premium pediatric nutrition and baby-care products. The company has core business segments namely Infant formulas; Probiotic and nutritional supplements, Adult nutrition and care products, Other pediatric products & Pet nutrition and care products segments. It generates maximum revenue from Adult nutrition and care products segment. The Infant formulas segment comprises the production of infant formulas for children under seven years old and milk formulas for expectant and nursing mothers. Geographically, the majority of revenue is derived from Mainland China.
85GF Score

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

$1.60
Price
$1.43
GF Value