CHBGF (China Boton Group Co) Change In Receivables: $0.0 Mil (TTM As of Dec. 2025)

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CHBGF China Boton Group Co Ltd CHBGF
40 GF Score
Price $0.30
GF Value $0.13
! 10 Warning Signs
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What is China Boton Group Co Change In Receivables?

China Boton Group Co CHBGF 40 Change In Receivables is $0.0 Mil as of Dec. 2025. GuruFocus rates CHBGF with a GF Score™ of 40/100 and a GF Value™ of $0.13. The stock has 10 warning signs investors should review.

China Boton Group Co's change in receivables for the quarter that ended in Dec. 2025 was $0.0 Mil. It means China Boton Group Co's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

China Boton Group Co's change in receivables for the fiscal year that ended in Dec. 2025 was $3.9 Mil. It means China Boton Group Co's Accounts Receivable declined by $3.9 Mil from Dec. 2024 to Dec. 2025 .

China Boton Group Co's Accounts Receivable for the quarter that ended in Dec. 2025 was $69.1 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. China Boton Group Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 103.50.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. China Boton Group Co's liquidation value for the six months ended in Dec. 2025 was $-480.9 Mil.

China Boton Group Co  (OTCPK:CHBGF) 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 Boton Group Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=69.074/121.797*91
=103.50

2. In Ben Graham's calculation of liquidation value, China Boton Group Co's accounts receivable are only considered to be worth 75% of book value:

China Boton Group Co'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)
=75.274-625.796+0.75 * 69.074+0.5 * 35.558
=-480.9

* 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 Boton Group Co Change In Receivables Related Terms

China Boton Group Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for China Boton Group Co'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.

China Boton Group Co Change In Receivables Chart

China Boton Group Co 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 -110.49 30.36 11.19 -0.29 3.90

China Boton Group Co 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 0.00 0.00 0.00 0.00 0.00
CHBGF
40GF Score
China Boton Group Co Ltd CHBGF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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China Boton Group 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $0.0 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0.0 Mil mean?
China Boton Group Co (CHBGF) has a Change In Receivables of $0.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for China Boton Group Co and its competitors.
Is China Boton Group Co's Change In Receivables too high?
China Boton Group Co's current Change In Receivables is $0.0 Mil. Overall, China Boton Group Co has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does China Boton Group Co's Change In Receivables compare to LIN and SHW?
China Boton Group Co's Change In Receivables of $0.0 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Boton Group Co and its competitors. China Boton Group Co's current Change In Receivables is $0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Boton Group Co stock overvalued right now?
China Boton Group Co (CHBGF) has a current Change In Receivables of $0.0 Mil. The stock's GF Value™ is $0.13, compared to a current price of $0.30 — trading 130.8% above its estimated fair value. The current Change In Receivables is $0.0 Mil. China Boton Group Co's overall GF Score™ is 40/100 with 10 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 Boton Group Co (CHBGF), the current Change In Receivables is $0.0 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 China Boton Group Co (CHBGF) Overvalued in 2026?

Based on GuruFocus' analysis, China Boton Group Co stock appears to be overvalued. The current stock price of $0.30 is trading 130.8% above its estimated GF Value™ of $0.13.

Key valuation signals for CHBGF:

  • Change In Receivables: $0.0 Mil
  • GF Value™: $0.13 vs. price of $0.30 (130.8% above fair value)
  • GF Score™: 40/100 with 10 warning signs

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

China Boton Group Co Business Description

Other Exchanges 03318:Hong Kong
Address 368 Kwun Tong Road, Flat A-B, 37/F Boton Technology Innovation Tower, Kowloon, HKG
China Boton Group Co Ltd is an investment holding company engaged in the manufacture and sale of flavors, fragrances, and healthcare products. The company operates its business through five business segments. The Flavor Enhancers segment is engaged in the development and sale of fragrance enhancer products. The Food Flavors segment is engaged in the production and sale of food flavors. The Fine Fragrances segment is engaged in the production and sale of fine fragrances. The e-Cigarette products segment comprises disposable e-Cigarettes and rechargeable e-Cigarettes and their accessories. The Investment Properties segment is engaged in real estate leasing. Its geographical segments are the PRC, Europe, the United States, Asia, and Others, of which prime revenue is derived from the PRC.
40GF Score

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

$0.30
Price
$0.13
GF Value