KOSY JSC (HSTC:KOS) Change In Receivables: ₫-96,449 Mil (TTM As of Mar. 2026)


HSTC:KOS KOSY JSC HSTC:KOS
82 GF Score
Price ₫19,319.73
GF Value ₫23,566.05
! 6 Warning Signs
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What is KOSY JSC Change In Receivables?

KOSY JSC HSTC:KOS 82 Change In Receivables is ₫-96,449 Mil as of Mar. 2026. GuruFocus rates HSTC:KOS with a GF Score™ of 82/100 and a GF Value™ of ₫23,566.05. The stock has 6 warning signs investors should review.

KOSY JSC's change in receivables for the quarter that ended in Mar. 2026 was ₫774 Mil. It means KOSY JSC's Accounts Receivable declined by ₫774 Mil from Dec. 2025 to Mar. 2026 .

KOSY JSC's change in receivables for the fiscal year that ended in Dec. 2025 was ₫-36,504 Mil. It means KOSY JSC's Accounts Receivable increased by ₫36,504 Mil from Dec. 2024 to Dec. 2025 .

KOSY JSC's Accounts Receivable for the quarter that ended in Mar. 2026 was ₫122,710 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. KOSY JSC's Days Sales Outstanding for the three months ended in Mar. 2026 was 43.58.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. KOSY JSC's liquidation value for the three months ended in Mar. 2026 was ₫-1,216,615 Mil.

KOSY JSC  (HSTC:KOS) 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.

KOSY JSC's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=122709.596/256962.276*91
=43.58

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

KOSY JSC's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=24567.695-2665597.824+0.75 * 122709.596+0.5 * 2664766.652
=-1,216,615

* 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.

KOSY JSC Change In Receivables Related Terms

KOSY JSC Change In Receivables Historical Data

* Premium members only.

The historical data trend for KOSY 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.

KOSY JSC Change In Receivables Chart

KOSY JSC Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -102,739.62 180,009.16 242,251.73 67,757.50 -36,503.54

KOSY JSC Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 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 60,718.85 -18,500.27 71,616.71 -150,338.84 773.88
HSTC:KOS
82GF Score
KOSY JSC HSTC:KOS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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KOSY 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₫-96,449 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 ₫-96,449 Mil mean?
KOSY JSC (HSTC:KOS) has a Change In Receivables of ₫-96,449 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for KOSY JSC and its competitors.
Is KOSY JSC's Change In Receivables too high?
KOSY JSC's current Change In Receivables is ₫-96,449 Mil. Overall, KOSY JSC has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does KOSY JSC's Change In Receivables compare to competitors?
KOSY JSC's Change In Receivables of ₫-96,449 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 KOSY JSC and its competitors. KOSY JSC's current Change In Receivables is ₫-96,449 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is KOSY JSC stock overvalued right now?
KOSY JSC (HSTC:KOS) has a current Change In Receivables of ₫-96,449 Mil. The stock's GF Value™ is ₫23,566.05, compared to a current price of ₫19,319.73 — trading 18% below its estimated fair value. The current Change In Receivables is ₫-96,449 Mil. KOSY JSC's overall GF Score™ is 82/100 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 KOSY JSC (HSTC:KOS), the current Change In Receivables is ₫-96,449 Mil as of Mar. 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 KOSY JSC (HSTC:KOS) Overvalued in 2026?

Based on GuruFocus' analysis, KOSY JSC stock appears to be undervalued. The current stock price of ₫19,319.73 is trading 18% below its estimated GF Value™ of ₫23,566.05.

Key valuation signals for HSTC:KOS:

  • Change In Receivables: ₫-96,449 Mil
  • GF Value™: ₫23,566.05 vs. price of ₫19,319.73 (18% below fair value)
  • GF Score™: 82/100 with 6 warning signs

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

KOSY JSC Business Description

Other Exchanges KOS:Vietnam
Address B6-BT5, My Dinh 2 New Urban Area, Tu Liem Ward, Hanoi, VNM
KOSY JSC operates in the real estate business, including land use rights that are owned, used, or leased, specifically real estate trading, and the wholesale of construction materials and other installation equipment, specifically trading of construction materials. The Company operates through real estate, trading services, and hydroelectric segments, with trading services generating maximum revenue. Its revenue includes income from real estate transfers, construction materials, and asset leasing.
82GF Score

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

₫19,319.73
Price
₫23,566.05
GF Value