CUGCF (China Oriental Group Co) Days Sales Outstanding: 31.00 (As of Dec. 2025) — 217% Above Median

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CUGCF China Oriental Group Co Ltd CUGCF
62 GF Score
Price $0.19
GF Value $0.17
! 6 Warning Signs
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What is China Oriental Group Co Days Sales Outstanding?

China Oriental Group Co CUGCF 62 Days Sales Outstanding is 31.00 as of Dec. 2025, which is 217% above its 10-year median of 9.77. GuruFocus rates CUGCF with a GF Score™ of 62/100 and a GF Value™ of $0.17. The stock has 6 warning signs investors should review. Among 606 Steel companies, China Oriental Group Co ranks better than 73.43% on this metric.

China Oriental Group Co's average Accounts Receivable for the six months ended in Dec. 2025 was $491 Mil. China Oriental Group Co's Revenue for the six months ended in Dec. 2025 was $2,888 Mil. Hence, China Oriental Group Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 31.00.

The historical rank and industry rank for China Oriental Group Co's Days Sales Outstanding or its related term are showing as below:

CUGCF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 5.08   Med: 9.77   Max: 30.94
Current: 30.94

During the past 13 years, China Oriental Group Co's highest Days Sales Outstanding was 30.94. The lowest was 5.08. And the median was 9.77.

CUGCF's Days Sales Outstanding is ranked better than
73.43% of 606 companies
in the Steel industry
Industry Median: 50.48 vs CUGCF: 30.94

China Oriental Group Co's Days Sales Outstanding increased from Dec. 2024 (28.59) to Dec. 2025 (31.00).


China Oriental Group Co  (OTCPK:CUGCF) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


China Oriental Group Co Days Sales Outstanding Related Terms


China Oriental Group Co Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for China Oriental Group Co's Days Sales Outstanding 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.

China Oriental Group Co Days Sales Outstanding Chart

China Oriental Group Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.20 17.16 22.89 26.69 30.18

China Oriental Group Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Sales Outstanding 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 23.15 23.96 28.59 31.49 31.00

CUGCF vs NUE, STLD, RS: Days Sales Outstanding Comparison

For the Steel subindustry, China Oriental Group Co's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


China Oriental Group Co Days Sales Outstanding vs Steel Industry

For the Steel industry and Basic Materials sector, China Oriental Group Co's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where China Oriental Group Co's Days Sales Outstanding falls into.


CUGCF
62GF Score
China Oriental Group Co Ltd CUGCF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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China Oriental Group Co Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

China Oriental Group Co's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (458.81 + 485.142) / 2 ) / 5707.967*365
=471.976 / 5707.967*365
=30.18

China Oriental Group Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding (Q: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jun. 2025 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (495.974 + 485.142) / 2 ) / 2887.673*365 / 2
=490.558 / 2887.673*365 / 2
=31.00

* 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 Days Sales Outstanding →
What does a Days Sales Outstanding of 31.00 mean?
China Oriental Group Co (CUGCF) has a Days Sales Outstanding of 31.00 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on China Oriental Group Co and its competitors. This is 217% above median its historical median of 9.77. Over the past decade, China Oriental Group Co's Days Sales Outstanding has ranged from 5.08 to 30.94. According to the industry distribution chart, China Oriental Group Co ranks #161 out of 606 companies in the Steel industry, placing it in the top 26.6%.
Is China Oriental Group Co's Days Sales Outstanding too high?
China Oriental Group Co's current Days Sales Outstanding of 31.00 is 217% above median its 10-year median of 9.77. Over the past 10 years, this metric has ranged from a low of 5.08 to a high of 30.94. The Steel industry median Days Sales Outstanding is 50.48. China Oriental Group Co's value of 31.00 is 38.6% below this industry median. Based on the distribution chart, China Oriental Group Co ranks #161 out of 606 companies in the Steel industry, which is above the industry midpoint. Overall, China Oriental Group Co has a GF Score™ of 62/100, reflecting its overall financial health beyond just this single metric.
How does China Oriental Group Co's Days Sales Outstanding compare to NUE and STLD?
According to the Steel industry distribution chart, China Oriental Group Co ranks #161 out of 606 companies for Days Sales Outstanding. This puts China Oriental Group Co in the upper half of its industry. The industry median Days Sales Outstanding is 50.48. China Oriental Group Co's value of 31.00 is 38.6% below this benchmark. Historically, China Oriental Group Co's own Days Sales Outstanding has ranged from 5.08 to 30.94 over the past decade. While the company's 10-year median is 9.77 vs. the industry median of 50.48, China Oriental Group Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Steel company?
The median Days Sales Outstanding among Steel companies is 50.48, based on 606 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. China Oriental Group Co's current Days Sales Outstanding of 31.00 is 38.6% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on China Oriental Group Co and its competitors. For the Steel industry, the median Days Sales Outstanding is 50.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Oriental Group Co's current Days Sales Outstanding is 31.00, which is 217% above median its own 10-year median of 9.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Oriental Group Co stock overvalued right now?
China Oriental Group Co (CUGCF) has a current Days Sales Outstanding of 31.00. The stock's GF Value™ is $0.17, compared to a current price of $0.19 — trading 11.9% above its estimated fair value. The current Days Sales Outstanding is 31.00, which is 217% above median its 10-year median of 9.77 and 38.6% below the Steel industry median of 50.48. China Oriental Group Co's overall GF Score™ is 62/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For China Oriental Group Co (CUGCF), the current Days Sales Outstanding is 31.00 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 China Oriental Group Co (CUGCF) Overvalued in 2026?

Based on GuruFocus' analysis, China Oriental Group Co stock appears to be overvalued. The current stock price of $0.19 is trading 11.9% above its estimated GF Value™ of $0.17.

Key valuation signals for CUGCF:

  • Days Sales Outstanding: 31.00 (217% above median its 10-year median of 9.77)
  • GF Value™: $0.17 vs. price of $0.19 (11.9% above fair value)
  • GF Score™: 62/100 with 6 warning signs
  • Industry Position: 38.6% below the Steel median (#161 of 606)

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


China Oriental Group Co Business Description

Other Exchanges 00581:Hong KongORG:Germany
Address 23 Harbour Road, Suites 901-2 and 10, 9th Floor, Great Eagle Centre, Wanchai, Hong Kong, HKG
China Oriental Group Co Ltd is involved in investment holding and trading of steel products and iron ore. The company, along with its subsidiaries, is engaged in the manufacturing and sale of iron and steel products, the trading of steel products, iron ore, and related raw materials, the sale of power equipment, and the real estate business. The Group's product offerings mainly include rebars, billets, cold-rolled sheets and galvanized sheets, steel strips and strip products, and H-section steel products, among others. Its operating segments are: Iron and steel, which generates the maximum revenue, and Real estate. Geographically, the Group generates the majority of its revenue from the People's Republic of China (PRC).
62GF Score

Get the complete analysis for CUGCF

Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.19
Price
$0.17
GF Value