CSPCY (CSPC Pharmaceutical Group) Change In Receivables: $0 Mil (TTM As of Dec. 2025)

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CSPCY CSPC Pharmaceutical Group Ltd CSPCY
70 GF Score
Price $4.25
GF Value $3.37
Valuation Modestly Overvalued
! 4 Warning Signs
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What is CSPC Pharmaceutical Group Change In Receivables?

CSPC Pharmaceutical Group CSPCY -1.85% 70 Change In Receivables is $0 Mil as of Dec. 2025. GuruFocus rates CSPCY with a GF Score™ of 70/100 and a GF Value™ of $3.37 (Modestly Overvalued). The stock has 4 warning signs investors should review.

CSPC Pharmaceutical Group's change in receivables for the quarter that ended in Dec. 2025 was $0 Mil. It means CSPC Pharmaceutical Group's Accounts Receivable stayed the same from Sep. 2025 to Dec. 2025 .

CSPC Pharmaceutical Group's change in receivables for the fiscal year that ended in Dec. 2025 was $30 Mil. It means CSPC Pharmaceutical Group's Accounts Receivable declined by $30 Mil from Dec. 2024 to Dec. 2025 .

CSPC Pharmaceutical Group's Accounts Receivable for the quarter that ended in Dec. 2025 was $679 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. CSPC Pharmaceutical Group's Days Sales Outstanding for the three months ended in Dec. 2025 was 71.31.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. CSPC Pharmaceutical Group's liquidation value for the three months ended in Dec. 2025 was $262 Mil.


CSPC Pharmaceutical Group  (OTCPK:CSPCY) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=678.508/868.2*91
=71.31

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

CSPC Pharmaceutical Group'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)
=1258.729-1724.755+0.75 * 678.508+0.5 * 438.826
=262

* 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.


CSPC Pharmaceutical Group Change In Receivables Related Terms


CSPC Pharmaceutical Group Change In Receivables Historical Data

* Premium members only.

The historical data trend for CSPC Pharmaceutical Group'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.

CSPC Pharmaceutical Group Change In Receivables Chart

CSPC Pharmaceutical Group 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 -301.38 -64.79 -461.11 -61.32 30.04

CSPC Pharmaceutical Group Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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
CSPCY
70GF Score
CSPC Pharmaceutical Group Ltd CSPCY
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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CSPC Pharmaceutical Group 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 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0 Mil mean?
CSPC Pharmaceutical Group (CSPCY) has a Change In Receivables of $0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for CSPC Pharmaceutical Group and its competitors.
Is CSPC Pharmaceutical Group's Change In Receivables too high?
CSPC Pharmaceutical Group's current Change In Receivables is $0 Mil. Overall, CSPC Pharmaceutical Group has a GF Score™ of 70/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CSPC Pharmaceutical Group's Change In Receivables compare to LLY and JNJ?
CSPC Pharmaceutical Group's Change In Receivables of $0 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Change In Receivables depends on the Drug Manufacturers 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 CSPC Pharmaceutical Group and its competitors. CSPC Pharmaceutical Group'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 CSPC Pharmaceutical Group stock overvalued right now?
Based on GuruFocus' analysis, CSPC Pharmaceutical Group (CSPCY) is currently considered Modestly Overvalued. The stock's GF Value™ is $3.37, compared to a current price of $4.25 — trading 26.1% above its estimated fair value. The current Change In Receivables is $0 Mil. CSPC Pharmaceutical Group's overall GF Score™ is 70/100 with 4 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 CSPC Pharmaceutical Group (CSPCY), the current Change In Receivables is $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 CSPC Pharmaceutical Group (CSPCY) Overvalued in 2026?

Based on GuruFocus' analysis, CSPC Pharmaceutical Group stock appears to be overvalued. The current stock price of $4.25 is trading 26.1% above its estimated GF Value™ of $3.37. GuruFocus considers CSPC Pharmaceutical Group to be Modestly Overvalued.

Key valuation signals for CSPCY:

  • Change In Receivables: $0 Mil
  • GF Value™: $3.37 vs. price of $4.25 (26.1% above fair value)
  • GF Score™: 70/100 with 4 warning signs

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


CSPC Pharmaceutical Group Business Description

Address No.896 Zhongshandong Street, Gaoxin District, Hebei Province, Shijiazhuang, CHN, 050035
CSPC Pharmaceutical Group LTD is engaged in the manufacture and sale of pharmaceutical products. The group's segments include: Finished drugs, consisting research and development, manufacture and sale of pharmaceutical products and license fee income; Bulk products, that manufacture and sale of vitamin C, and antibiotic products in bulk powder form; and Functional food and others, that manufacture and sale of functional food products (including caffeine food additives, anhydrous glucose, acarbose and vitamin C buccal tablets), provision of healthcare service and others. It derives maximum revenue from Finished Products segments. Geographically, the company operates in Chinese Mainland, which Chinese Mainland generates maximum revenue; Other Asian regions; Europe; North America; and Others.
70GF Score

Get the complete analysis for CSPCY

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

$4.25
Price
$3.37
GF Value