China Biotech Services Holdings (HKSE:08037) Change In Receivables: HK$ Mil (TTM As of Jun. 2026)

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HKSE:08037 China Biotech Services Holdings Ltd HKSE:08037
27 GF Score
Price HK$0.56
GF Value HK$0.26
Valuation Significantly Overvalued
! 6 Warning Signs
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What is China Biotech Services Holdings Change In Receivables?

China Biotech Services Holdings HKSE:08037 -5.08% 27 Change In Receivables is HK$ Mil as of Jun. 2026. GuruFocus rates HKSE:08037 with a GF Score™ of 27/100 and a GF Value™ of HK$0.26 (Significantly Overvalued). The stock has 6 warning signs investors should review.

China Biotech Services Holdings's change in receivables for the quarter that ended in Jun. 2026 was HK$ Mil. It means China Biotech Services Holdings's Accounts Receivable stayed the same from Dec. 2025 to Jun. 2026 .

China Biotech Services Holdings's change in receivables for the fiscal year that ended in Dec. 2025 was HK$-5.42 Mil. It means China Biotech Services Holdings's Accounts Receivable increased by HK$5.42 Mil from Dec. 2024 to Dec. 2025 .

China Biotech Services Holdings's Accounts Receivable for the quarter that ended in Jun. 2026 was HK$1.86 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 Biotech Services Holdings's Days Sales Outstanding for the six months ended in Jun. 2026 was 9.13.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. China Biotech Services Holdings's liquidation value for the six months ended in Jun. 2026 was HK$-543.18 Mil.


China Biotech Services Holdings  (HKSE:08037) 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 Biotech Services Holdings's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.862/37.226*91
=9.13

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

China Biotech Services Holdings's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=53.84-626.591+0.75 * 1.862+0.5 * 56.349
=-543.18

* 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 Biotech Services Holdings Change In Receivables Related Terms


China Biotech Services Holdings Change In Receivables Historical Data

* Premium members only.

The historical data trend for China Biotech Services 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.

China Biotech Services Holdings Change In Receivables Chart

China Biotech Services 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 -64.85 -656.42 726.42 -33.74 -5.42

China Biotech Services Holdings Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 - - - - -
HKSE:08037
27GF Score
China Biotech Services Holdings Ltd HKSE:08037
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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China Biotech Services 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was HK$ 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 HK$ Mil mean?
China Biotech Services Holdings (HKSE:08037) has a Change In Receivables of HK$ Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for China Biotech Services Holdings and its competitors.
Is China Biotech Services Holdings' Change In Receivables too high?
China Biotech Services Holdings' current Change In Receivables is HK$ Mil. Overall, China Biotech Services Holdings has a GF Score™ of 27/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Biotech Services Holdings' Change In Receivables compare to TMO and DHR?
China Biotech Services Holdings' Change In Receivables of HK$ Mil can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Change In Receivables depends on the Medical Diagnostics & Research 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 Biotech Services Holdings and its competitors. China Biotech Services Holdings's current Change In Receivables is HK$ Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Biotech Services Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Biotech Services Holdings (HKSE:08037) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.26, compared to a current price of HK$0.56 — trading 115.4% above its estimated fair value. The current Change In Receivables is HK$ Mil. China Biotech Services Holdings' overall GF Score™ is 27/100 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 Biotech Services Holdings (HKSE:08037), the current Change In Receivables is HK$ 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 Biotech Services Holdings (HKSE:08037) Overvalued in 2026?

Based on GuruFocus' analysis, China Biotech Services Holdings stock appears to be overvalued. The current stock price of HK$0.56 is trading 115.4% above its estimated GF Value™ of HK$0.26. GuruFocus considers China Biotech Services Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:08037:

  • Change In Receivables: HK$ Mil
  • GF Value™: HK$0.26 vs. price of HK$0.56 (115.4% above fair value)
  • GF Score™: 27/100 with 6 warning signs

No single metric tells the full story. See the HKSE:08037 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Biotech Services Holdings Business Description

Address 255-257 Gloucester Road, Suites 1904-05A, 19th Floor, Sino Plaza, Causeway Bay, Hong Kong, HKG
China Biotech Services Holdings Ltd is an investment holding company operating in Hong Kong and the People's Republic of China, with Hong Kong generating the majority of its revenue. Its core business is medical and health-related services, primarily medical laboratory testing and health check services. The company also provides immunotherapy, including tumor immune cell therapy and health management services, and offers boron neutron capture therapy (BNCT) treatment services. In addition, it sells and distributes health-related and pharmaceutical products, provides insurance brokerage services, and offers logistics services. Its customers include individuals, healthcare providers, and corporate clients seeking diagnostic, therapeutic, and related health services. Revenue is derived mainly from medical and health-related services, supplemented by pharmaceutical product sales, insurance brokerage commissions, and other service fees across its Hong Kong and mainland China operations.
27GF Score

Get the complete analysis for HKSE:08037

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

HK$0.56
Price
HK$0.26
GF Value