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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.
China Development Bank Financial Leasing Co's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 3,009.27.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. China Development Bank Financial Leasing Co's liquidation value for the
six
months ended in Dec. 2025 was €-24,515 Mil.
China Development Bank Financial Leasing Co (FRA:2C6) 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 Development Bank Financial Leasing Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of liquidation value, China Development Bank Financial Leasing Co's accounts receivable are only considered to be worth 75% of book value:
China Development Bank Financial Leasing Co's liquidation value for the quarter that ended in Dec. 2025 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 Development Bank Financial Leasing Co Change In Receivables Related Terms
China Development Bank Financial Leasing 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 Development Bank Financial Leasing Co Change In Receivables Chart
China Development Bank Financial Leasing Co Annual Data
China Development Bank Financial Leasing 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 €-727 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.
What does a Change In Receivables of €-727 Mil mean?
China Development Bank Financial Leasing Co (FRA:2C6) has a Change In Receivables of €-727 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for China Development Bank Financial Leasing Co and its competitors.
Is China Development Bank Financial Leasing Co's Change In Receivables too high?
China Development Bank Financial Leasing Co's current Change In Receivables is €-727 Mil. Overall, China Development Bank Financial Leasing Co has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Development Bank Financial Leasing Co's Change In Receivables compare to URI and SUNB?
China Development Bank Financial Leasing Co's Change In Receivables of €-727 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Change In Receivables depends on the Business Services 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 Development Bank Financial Leasing Co and its competitors. China Development Bank Financial Leasing Co's current Change In Receivables is €-727 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Development Bank Financial Leasing Co stock overvalued right now?
Based on GuruFocus' analysis, China Development Bank Financial Leasing Co (FRA:2C6) is currently considered Fairly Valued. The stock's GF Value™ is €0.15, compared to a current price of €0.15 — trading 0.7% below its estimated fair value. The current Change In Receivables is €-727 Mil. China Development Bank Financial Leasing Co's overall GF Score™ is 51/100 with 6 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 Development Bank Financial Leasing Co (FRA:2C6), the current Change In Receivables is €-727 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 Development Bank Financial Leasing Co (FRA:2C6) Overvalued in 2026?
Based on GuruFocus' analysis, China Development Bank Financial Leasing Co stock appears to be undervalued.
The current stock price of €0.15 is trading 0.7% below its estimated GF Value™ of €0.15.
GuruFocus considers China Development Bank Financial Leasing Co to be Fairly Valued.
Key valuation signals for FRA:2C6:
Change In Receivables: €-727 Mil
GF Value™: €0.15 vs. price of €0.15 (0.7% below fair value)
No single metric tells the full story. See the FRA:2C6 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Development Bank Financial Leasing Co Ltd is engaged in providing financial and operating leasing services to customers in industries such as aviation, infrastructure, shipping, commercial vehicles, and construction machinery. The Group's operating business segments are: Aircraft leasing, Ship leasing, Energy leasing, High-end equipment leasing, Inclusive finance, and Others. The majority of its revenue is derived from the Airtcraft leasing segment, which is mainly engaged in the acquisition, leasing, management and disposal of commercial aircraft. The Group generates maximum revenue from the provision of operating leases.
51GF Score
Get the complete analysis for FRA:2C6
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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