LESAF (Leunda Holdings) Change In Receivables: $0.00 Mil (TTM As of Feb. 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.

LESAF Le Saunda Holdings Ltd LESAF
34 GF Score
Price $0.07
GF Value $0.03
! 5 Warning Signs
View Full Analysis

What is Leunda Holdings Change In Receivables?

Leunda Holdings LESAF 34 Change In Receivables is $0.00 Mil as of Feb. 2026. GuruFocus rates LESAF with a GF Score™ of 34/100 and a GF Value™ of $0.03. The stock has 5 warning signs investors should review.

Leunda Holdings's change in receivables for the quarter that ended in Feb. 2026 was $0.00 Mil. It means Leunda Holdings's Accounts Receivable stayed the same from Aug. 2025 to Feb. 2026 .

Leunda Holdings's change in receivables for the fiscal year that ended in Feb. 2026 was $0.94 Mil. It means Leunda Holdings's Accounts Receivable declined by $0.94 Mil from Feb. 2025 to Feb. 2026 .

Leunda Holdings's Accounts Receivable for the quarter that ended in Feb. 2026 was $1.99 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. Leunda Holdings's Days Sales Outstanding for the six months ended in Feb. 2026 was 30.34.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Leunda Holdings's liquidation value for the six months ended in Feb. 2026 was $37.43 Mil.

Leunda Holdings  (OTCPK:LESAF) 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.

Leunda Holdings's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.99/11.97*91
=30.34

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

Leunda Holdings's liquidation value for the quarter that ended in Feb. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=39.993-9.52+0.75 * 1.99+0.5 * 10.926
=37.43

* 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.

Leunda Holdings Change In Receivables Related Terms

Leunda Holdings Change In Receivables Historical Data

* Premium members only.

The historical data trend for Leunda 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.

Leunda Holdings Change In Receivables Chart

Leunda Holdings Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.27 0.88 0.90 1.74 0.94

Leunda Holdings Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 0.00 0.00 0.00 0.00 0.00
LESAF
34GF Score
Le Saunda Holdings Ltd LESAF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Leunda 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 Feb. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was $0.00 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 $0.00 Mil mean?
Leunda Holdings (LESAF) has a Change In Receivables of $0.00 Mil as of Feb. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Leunda Holdings and its competitors.
Is Leunda Holdings' Change In Receivables too high?
Leunda Holdings' current Change In Receivables is $0.00 Mil. Overall, Leunda Holdings has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Leunda Holdings' Change In Receivables compare to NKE and DECK?
Leunda Holdings' Change In Receivables of $0.00 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Change In Receivables depends on the Manufacturing - Apparel & Accessories 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 Leunda Holdings and its competitors. Leunda Holdings's current Change In Receivables is $0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leunda Holdings stock overvalued right now?
Leunda Holdings (LESAF) has a current Change In Receivables of $0.00 Mil. The stock's GF Value™ is $0.03, compared to a current price of $0.07 — trading 136.7% above its estimated fair value. The current Change In Receivables is $0.00 Mil. Leunda Holdings' overall GF Score™ is 34/100 with 5 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 Leunda Holdings (LESAF), the current Change In Receivables is $0.00 Mil as of Feb. 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 Leunda Holdings (LESAF) Overvalued in 2026?

Based on GuruFocus' analysis, Leunda Holdings stock appears to be overvalued. The current stock price of $0.07 is trading 136.7% above its estimated GF Value™ of $0.03.

Key valuation signals for LESAF:

  • Change In Receivables: $0.00 Mil
  • GF Value™: $0.03 vs. price of $0.07 (136.7% above fair value)
  • GF Score™: 34/100 with 5 warning signs

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

Leunda Holdings Business Description

Other Exchanges 00738:Hong Kong
Address 1063 King's Road, Suite 1106, 11th Floor, Quarry Bay, Hong Kong, HKG
Le Saunda Holdings Ltd is an investment holding company. Along with its subsidiaries, it is engaged in the trading and sales of ladies' and men's footwear, handbags, and fashion accessories. The proprietary brands of the firm include Le Saunda, Le Saunda Men, Linea Rosa, and CNE. The group's reportable segments are Mainland China, which derives all of its revenue, and Others.
34GF Score

Get the complete analysis for LESAF

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

$0.07
Price
$0.03
GF Value