LMPMY (Lee & Man Paper Manufacturing) Change In Receivables: $0 Mil (TTM As of Dec. 2025)

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LMPMY Lee & Man Paper Manufacturing Ltd LMPMY
72 GF Score
Price $5.07
GF Value $3.08
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Lee & Man Paper Manufacturing Change In Receivables?

Lee & Man Paper Manufacturing LMPMY -2.69% 72 Change In Receivables is $0 Mil as of Dec. 2025. GuruFocus rates LMPMY with a GF Score™ of 72/100 and a GF Value™ of $3.08 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Lee & Man Paper Manufacturing's change in receivables for the quarter that ended in Dec. 2025 was $0 Mil. It means Lee & Man Paper Manufacturing's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

Lee & Man Paper Manufacturing's change in receivables for the fiscal year that ended in Dec. 2025 was $19 Mil. It means Lee & Man Paper Manufacturing's Accounts Receivable declined by $19 Mil from Dec. 2024 to Dec. 2025 .

Lee & Man Paper Manufacturing's Accounts Receivable for the quarter that ended in Dec. 2025 was $796 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. Lee & Man Paper Manufacturing's Days Sales Outstanding for the six months ended in Dec. 2025 was 78.42.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Lee & Man Paper Manufacturing's liquidation value for the six months ended in Dec. 2025 was $-2,344 Mil.


Lee & Man Paper Manufacturing  (OTCPK:LMPMY) 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.

Lee & Man Paper Manufacturing's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=795.572/1851.482*91
=78.42

2. In Ben Graham's calculation of liquidation value, Lee & Man Paper Manufacturing's accounts receivable are only considered to be worth 75% of book value:

Lee & Man Paper Manufacturing's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=249.554-3500.553+0.75 * 795.572+0.5 * 619.732
=-2,344

* 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.


Lee & Man Paper Manufacturing Change In Receivables Related Terms


Lee & Man Paper Manufacturing Change In Receivables Historical Data

* Premium members only.

The historical data trend for Lee & Man Paper Manufacturing'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.

Lee & Man Paper Manufacturing Change In Receivables Chart

Lee & Man Paper Manufacturing 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 -146.71 29.98 -219.91 -210.39 19.45

Lee & Man Paper Manufacturing Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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
LMPMY
72GF Score
Lee & Man Paper Manufacturing Ltd LMPMY
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Lee & Man Paper Manufacturing 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $0 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 Mil mean?
Lee & Man Paper Manufacturing (LMPMY) has a Change In Receivables of $0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Lee & Man Paper Manufacturing and its competitors.
Is Lee & Man Paper Manufacturing's Change In Receivables too high?
Lee & Man Paper Manufacturing's current Change In Receivables is $0 Mil. Overall, Lee & Man Paper Manufacturing has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lee & Man Paper Manufacturing's Change In Receivables compare to competitors?
Lee & Man Paper Manufacturing's Change In Receivables of $0 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Change In Receivables depends on the Forest Products 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 Lee & Man Paper Manufacturing and its competitors. Lee & Man Paper Manufacturing's current Change In Receivables is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee & Man Paper Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, Lee & Man Paper Manufacturing (LMPMY) is currently considered Significantly Overvalued. The stock's GF Value™ is $3.08, compared to a current price of $5.07 — trading 64.6% above its estimated fair value. The current Change In Receivables is $0 Mil. Lee & Man Paper Manufacturing's overall GF Score™ is 72/100 with 9 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 Lee & Man Paper Manufacturing (LMPMY), the current Change In Receivables is $0 Mil as of Dec. 2025. 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 Lee & Man Paper Manufacturing (LMPMY) Overvalued in 2026?

Based on GuruFocus' analysis, Lee & Man Paper Manufacturing stock appears to be overvalued. The current stock price of $5.07 is trading 64.6% above its estimated GF Value™ of $3.08. GuruFocus considers Lee & Man Paper Manufacturing to be Significantly Overvalued.

Key valuation signals for LMPMY:

  • Change In Receivables: $0 Mil
  • GF Value™: $3.08 vs. price of $5.07 (64.6% above fair value)
  • GF Score™: 72/100 with 9 warning signs

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


Lee & Man Paper Manufacturing Business Description

Other Exchanges 02314:Hong Kong
Address 169 Electric Road, 39th Floor, Lee & Man Commercial Center, North Point, Hong Kong, HKG
Lee & Man Paper Manufacturing Ltd is an investment holding company engaged in the manufacturing and trading of paper and pulp. Its segments are Packaging Paper, Pulp, and Tissue paper. The majority of the revenue is generated from the packaging paper segment that covers the production of kraft liner board, test liner board, coated duplex board, white top liner board, and strength corrugating medium. Its products include Wood pulp products, Boxboard paper products, Pink Gray Card Products, and Toilet Paper Products. The company generates maximum revenue from PRC, and also has its presence in Malaysia; Vietnam; and Hong Kong, Macau and others.
72GF Score

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

$5.07
Price
$3.08
GF Value