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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.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. China National Building Material Co's liquidation value for the
three
months ended in Jun. 2026 was $-30,059 Mil.
China National Building Material Co (OTCPK:CBUMF) 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.
China National Building Material Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, China National Building Material Co's accounts receivable are only considered to be worth 75% of book value:
China National Building Material Co's liquidation value for the quarter that ended in Jun. 2026 is calculated as:
* 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.
China National Building Material Co Change In Receivables Related Terms
China National Building Material Co Change In Receivables Historical Data
* 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.
China National Building Material Co Change In Receivables Chart
China National Building Material Co 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0 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.
China National Building Material Co (CBUMF) has a Change In Receivables of $0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for China National Building Material Co and its competitors.
Is China National Building Material Co's Change In Receivables too high?
China National Building Material Co's current Change In Receivables is $0 Mil. Overall, China National Building Material Co has a GF Score™ of 38/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China National Building Material Co's Change In Receivables compare to CRH and VMC?
China National Building Material Co's Change In Receivables of $0 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 Change In Receivables for a Building Materials company?
A good Change In Receivables depends on the Building Materials 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 China National Building Material Co and its competitors. China National Building Material Co's current Change In Receivables is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China National Building Material Co stock overvalued right now?
Based on GuruFocus' analysis, China National Building Material Co (CBUMF) is currently considered Fairly Valued. The stock's GF Value™ is $0.51, compared to a current price of $0.47 — trading 8.5% below its estimated fair value. The current Change In Receivables is $0 Mil. China National Building Material Co's overall GF Score™ is 38/100 with 8 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 China National Building Material Co (CBUMF), the current Change In Receivables is $0 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 China National Building Material Co (CBUMF) Overvalued in 2026?
Based on GuruFocus' analysis, China National Building Material Co stock appears to be undervalued.
The current stock price of $0.47 is trading 8.5% below its estimated GF Value™ of $0.51.
GuruFocus considers China National Building Material Co to be Fairly Valued.
Key valuation signals for CBUMF:
Change In Receivables: $0 Mil
GF Value™: $0.51 vs. price of $0.47 (8.5% below fair value)
No single metric tells the full story. See the CBUMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China National Building Material Co Ltd. is a state-owned building material holding company. It has three reportable segments: Basic building materials segment, New materials segment, and Engineering technology service segment. The company's majority of revenue is from the Basic building materials segment. Geographically, the company operates in the PRC, Asia, Europe, the Middle East, Africa, the Americas, and other regions, with the maximum revenue from the PRC and Africa.
38GF Score
Get the complete analysis for CBUMF
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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