Vietnam Apatite - Phosphorus JSC (HSTC:PAT) Change In Receivables: ₫-157,853 Mil (TTM As of Jun. 2026)

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HSTC:PAT Vietnam Apatite - Phosphorus JSC HSTC:PAT
68 GF Score
Price ₫63,200.00
GF Value ₫87,321.26
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Vietnam Apatite - Phosphorus JSC Change In Receivables?

Vietnam Apatite - Phosphorus JSC HSTC:PAT 68 Change In Receivables is ₫-157,853 Mil as of Jun. 2026. GuruFocus rates HSTC:PAT with a GF Score™ of 68/100 and a GF Value™ of ₫87,321.26 (Modestly Undervalued). The stock has 6 warning signs investors should review.

Vietnam Apatite - Phosphorus JSC's change in receivables for the quarter that ended in Jun. 2026 was ₫0 Mil. It means Vietnam Apatite - Phosphorus JSC's Accounts Receivable stayed the same from Dec. 2025 to Jun. 2026 .

Vietnam Apatite - Phosphorus JSC's change in receivables for the fiscal year that ended in Dec. 2025 was ₫-157,853 Mil. It means Vietnam Apatite - Phosphorus JSC's Accounts Receivable increased by ₫157,853 Mil from Dec. 2024 to Dec. 2025 .

Vietnam Apatite - Phosphorus JSC's Accounts Receivable for the quarter that ended in Jun. 2026 was ₫121,865 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. Vietnam Apatite - Phosphorus JSC's Days Sales Outstanding for the three months ended in Jun. 2026 was 11.84.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Vietnam Apatite - Phosphorus JSC's liquidation value for the three months ended in Jun. 2026 was ₫-108,660 Mil.


Vietnam Apatite - Phosphorus JSC  (HSTC:PAT) 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.

Vietnam Apatite - Phosphorus 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
=121864.523/939271.427*91
=11.84

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

Vietnam Apatite - Phosphorus 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)
=30782.772-268262.45+0.75 * 121864.523+0.5 * 74843.242
=-108,660

* 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.


Vietnam Apatite - Phosphorus JSC Change In Receivables Related Terms


Vietnam Apatite - Phosphorus JSC Change In Receivables Historical Data

* Premium members only.

The historical data trend for Vietnam Apatite - Phosphorus 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.

Vietnam Apatite - Phosphorus JSC Change In Receivables Chart

Vietnam Apatite - Phosphorus JSC Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
161,603.71 5,584.82 9,451.42 52,050.15 -157,853.29

Vietnam Apatite - Phosphorus JSC Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 16,198.14 -170,225.74 147,971.01 -151,796.70 0.00
HSTC:PAT
68GF Score
Vietnam Apatite - Phosphorus JSC HSTC:PAT
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Vietnam Apatite - Phosphorus 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 ₫-157,853 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 ₫-157,853 Mil mean?
Vietnam Apatite - Phosphorus JSC (HSTC:PAT) has a Change In Receivables of ₫-157,853 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Vietnam Apatite - Phosphorus JSC and its competitors.
Is Vietnam Apatite - Phosphorus JSC's Change In Receivables too high?
Vietnam Apatite - Phosphorus JSC's current Change In Receivables is ₫-157,853 Mil. Overall, Vietnam Apatite - Phosphorus JSC has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vietnam Apatite - Phosphorus JSC's Change In Receivables compare to DOW?
Vietnam Apatite - Phosphorus JSC's Change In Receivables of ₫-157,853 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Vietnam Apatite - Phosphorus JSC and its competitors. Vietnam Apatite - Phosphorus JSC's current Change In Receivables is ₫-157,853 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vietnam Apatite - Phosphorus JSC stock overvalued right now?
Based on GuruFocus' analysis, Vietnam Apatite - Phosphorus JSC (HSTC:PAT) is currently considered Modestly Undervalued. The stock's GF Value™ is ₫87,321.26, compared to a current price of ₫63,200.00 — trading 27.6% below its estimated fair value. The current Change In Receivables is ₫-157,853 Mil. Vietnam Apatite - Phosphorus 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 Vietnam Apatite - Phosphorus JSC (HSTC:PAT), the current Change In Receivables is ₫-157,853 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 Vietnam Apatite - Phosphorus JSC (HSTC:PAT) Overvalued in 2026?

Based on GuruFocus' analysis, Vietnam Apatite - Phosphorus JSC stock appears to be undervalued. The current stock price of ₫63,200.00 is trading 27.6% below its estimated GF Value™ of ₫87,321.26. GuruFocus considers Vietnam Apatite - Phosphorus JSC to be Modestly Undervalued.

Key valuation signals for HSTC:PAT:

  • Change In Receivables: ₫-157,853 Mil
  • GF Value™: ₫87,321.26 vs. price of ₫63,200.00 (27.6% below fair value)
  • GF Score™: 68/100 with 6 warning signs

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


Vietnam Apatite - Phosphorus JSC Business Description

Address Lot KTB-01, B28 Tang Loong Industrial Park, Lao Cai Province, Bao Thang District, Tang Loong Town, VNM
Vietnam Apatite - Phosphorus JSC engages in the production, processing, and sale of yellow phosphorus and other products derived from yellow phosphorus and apatite, Phosphoric acid. Its product offerings comprise Industrial Phosphoric Acid, Apatite Ore, and Yellow phosphorus.
68GF Score

Get the complete analysis for HSTC:PAT

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

₫63,200.00
Price
₫87,321.26
GF Value