Bimson Cement JSC (HSTC:BCC) Change In Receivables: ₫-77,899 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

HSTC:BCC Bimson Cement JSC HSTC:BCC
68 GF Score
Price ₫5,900.00
GF Value ₫9,014.07
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is Bimson Cement JSC Change In Receivables?

Bimson Cement JSC HSTC:BCC 68 Change In Receivables is ₫-77,899 Mil as of Jun. 2026. GuruFocus rates HSTC:BCC with a GF Score™ of 68/100 and a GF Value™ of ₫9,014.07 (Possible Value Trap). The stock has 6 warning signs investors should review.

Bimson Cement JSC's change in receivables for the quarter that ended in Jun. 2026 was ₫-69,858 Mil. It means Bimson Cement JSC's Accounts Receivable increased by ₫69,858 Mil from Mar. 2026 to Jun. 2026 .

Bimson Cement JSC's change in receivables for the fiscal year that ended in Dec. 2025 was ₫11,471 Mil. It means Bimson Cement JSC's Accounts Receivable declined by ₫11,471 Mil from Dec. 2024 to Dec. 2025 .

Bimson Cement JSC's Accounts Receivable for the quarter that ended in Jun. 2026 was ₫441,025 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. Bimson Cement JSC's Days Sales Outstanding for the three months ended in Jun. 2026 was 36.05.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Bimson Cement JSC's liquidation value for the three months ended in Jun. 2026 was ₫-1,217,566 Mil.


Bimson Cement JSC  (HSTC:BCC) 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.

Bimson Cement JSC's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=441025.124/1116253.287*91
=36.05

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

Bimson Cement JSC'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)
=70324.136-1774317.95+0.75 * 441025.124+0.5 * 311317.406
=-1,217,566

* 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.


Bimson Cement JSC Change In Receivables Related Terms


Bimson Cement JSC Change In Receivables Historical Data

* Premium members only.

The historical data trend for Bimson Cement JSC'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.

Bimson Cement JSC Change In Receivables Chart

Bimson Cement JSC 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 -28,117.06 -17,643.72 55,350.56 15,642.41 11,470.86

Bimson Cement JSC Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 -30,968.85 -21,265.76 372,534.53 -359,309.52 -69,857.78
HSTC:BCC
68GF Score
Bimson Cement JSC HSTC:BCC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bimson Cement JSC 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 ₫-77,899 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 ₫-77,899 Mil mean?
Bimson Cement JSC (HSTC:BCC) has a Change In Receivables of ₫-77,899 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Bimson Cement JSC and its competitors.
Is Bimson Cement JSC's Change In Receivables too high?
Bimson Cement JSC's current Change In Receivables is ₫-77,899 Mil. Overall, Bimson Cement JSC has a GF Score™ of 68/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Bimson Cement JSC's Change In Receivables compare to CRH and VMC?
Bimson Cement JSC's Change In Receivables of ₫-77,899 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 Bimson Cement JSC and its competitors. Bimson Cement JSC's current Change In Receivables is ₫-77,899 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bimson Cement JSC stock overvalued right now?
Based on GuruFocus' analysis, Bimson Cement JSC (HSTC:BCC) is currently considered Possible Value Trap. The stock's GF Value™ is ₫9,014.07, compared to a current price of ₫5,900.00 — trading 34.5% below its estimated fair value. The current Change In Receivables is ₫-77,899 Mil. Bimson Cement JSC's overall GF Score™ is 68/100 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 Bimson Cement JSC (HSTC:BCC), the current Change In Receivables is ₫-77,899 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 Bimson Cement JSC (HSTC:BCC) Overvalued in 2026?

Based on GuruFocus' analysis, Bimson Cement JSC stock appears to be undervalued. The current stock price of ₫5,900.00 is trading 34.5% below its estimated GF Value™ of ₫9,014.07. GuruFocus considers Bimson Cement JSC to be Possible Value Trap.

Key valuation signals for HSTC:BCC:

  • Change In Receivables: ₫-77,899 Mil
  • GF Value™: ₫9,014.07 vs. price of ₫5,900.00 (34.5% below fair value)
  • GF Score™: 68/100 with 6 warning signs

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


Bimson Cement JSC Business Description

Address Group No. 7, Bim Son Ward, Thanh Hoa Province, Thanh Hoa, VNM
Bimson Cement JSC is a cement company. It is engaged in the business of manufacturing, trading, importing, and exporting cement and clinker. The company is also involved in manufacturing and trading other building materials. The company is engaged in the production and trade of cement, clinker, and the production of building materials and cement additives, as well as mineral processing for cement production.
68GF Score

Get the complete analysis for HSTC:BCC

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

₫5,900.00
Price
₫9,014.07
GF Value