WCHNF (West China Cement) Other Current Receivables: $231 Mil (As of Dec. 2025)

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.

WCHNF West China Cement Ltd WCHNF
83 GF Score
Price $0.35
GF Value $0.31
! 8 Warning Signs
View Full Analysis

What is West China Cement Other Current Receivables?

West China Cement WCHNF 83 Other Current Receivables is $231 Mil as of Dec. 2025. GuruFocus rates WCHNF with a GF Score™ of 83/100 and a GF Value™ of $0.31. The stock has 8 warning signs investors should review.

West China Cement's Other Current Receivables for the quarter that ended in Dec. 2025 was $231 Mil.

West China Cement's quarterly Other Current Receivables increased from Dec. 2024 ($196.64 Mil) to Jun. 2025 ($216.00 Mil) and increased from Jun. 2025 ($216.00 Mil) to Dec. 2025 ($230.94 Mil).

West China Cement's annual Other Current Receivables increased from Dec. 2023 ($182.63 Mil) to Dec. 2024 ($196.64 Mil) and increased from Dec. 2024 ($196.64 Mil) to Dec. 2025 ($230.94 Mil).


West China Cement Other Current Receivables Related Terms


West China Cement Other Current Receivables Historical Data

* Premium members only.

The historical data trend for West China Cement's Other Current 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.

West China Cement Other Current Receivables Chart

West China Cement Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 214.32 149.71 182.63 196.64 230.94

West China Cement Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Other Current 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 182.63 249.65 196.64 216.00 230.94
WCHNF
83GF Score
West China Cement Ltd WCHNF
Other Current Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

West China Cement Other Current Receivables Calculation

GuruFocus uses a standardized financial statement format for all companies. GuruFocus lists Accounts Receivable, Notes Receivable , Loans Receivable and Other Current Receivables under the "Total Receivables" section.

What does a Other Current Receivables of $231 Mil mean?
West China Cement (WCHNF) has a Other Current Receivables of $231 Mil as of Dec. 2025. Other Current Receivables is other current receivables of that not otherwise classified. View historical data on West China Cement and its competitors.
Is West China Cement's Other Current Receivables too high?
West China Cement's current Other Current Receivables is $231 Mil. Overall, West China Cement has a GF Score™ of 83/100, reflecting its overall financial health beyond just this single metric.
How does West China Cement's Other Current Receivables compare to CRH and VMC?
West China Cement's Other Current Receivables of $231 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Other Current Receivables for a Building Materials company?
A good Other Current Receivables depends on the Building Materials industry context. However, Other Current 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 Other Current Receivables mean?
A high Other Current Receivables can signal that a stock is expensive relative to its fundamentals. Other Current Receivables is other current receivables of that not otherwise classified. View historical data on West China Cement and its competitors. West China Cement's current Other Current Receivables is $231 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West China Cement stock overvalued right now?
West China Cement (WCHNF) has a current Other Current Receivables of $231 Mil. The stock's GF Value™ is $0.31, compared to a current price of $0.35 — trading 14.4% above its estimated fair value. The current Other Current Receivables is $231 Mil. West China Cement's overall GF Score™ is 83/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Receivables calculated?
Other Current Receivables is calculated from a company's financial statements. For West China Cement (WCHNF), the current Other Current Receivables is $231 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 West China Cement (WCHNF) Overvalued in 2026?

Based on GuruFocus' analysis, West China Cement stock appears to be overvalued. The current stock price of $0.35 is trading 14.4% above its estimated GF Value™ of $0.31.

Key valuation signals for WCHNF:

  • Other Current Receivables: $231 Mil
  • GF Value™: $0.31 vs. price of $0.35 (14.4% above fair value)
  • GF Score™: 83/100 with 8 warning signs

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


West China Cement Business Description

Other Exchanges 02233:Hong KongWFG1:Germany
Address No. 336 4th Shenzhou Road, Yaobai R&D Training Center, Aerospace Industrial Base, Chang’an District, Xian, Shaanxi, CHN
West China Cement Ltd is engaged in the manufacturing and sales of cement and cement products in China. The primary use of West China's cement is in the construction of infrastructure projects such as highways, bridges, railways, roads, and residential buildings. It operates in two business segments: The PRC market and Overseas markets. The PRC markets generated the key revenue.
83GF Score

Get the complete analysis for WCHNF

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

$0.35
Price
$0.31
GF Value