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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. APAC Resources's accounts receivables for the quarter that ended in Dec. 2025 was $9.04 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
APAC Resources's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 27.51.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. APAC Resources's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $0.31.
APAC Resources Accounts Receivable 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 receivables are being managed.
APAC Resources's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), APAC Resources's accounts receivable are only considered to be worth 75% of book value:
APAC Resources's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:
* 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.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
APAC Resources Accounts Receivable Related Terms
APAC Resources Accounts Receivable Historical Data
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The historical data trend for APAC Resources's Accounts Receivable 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.
What does a Accounts Receivable of $9.04 Mil mean?
APAC Resources (APPCF) has a Accounts Receivable of $9.04 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on APAC Resources and its competitors.
Is APAC Resources' Accounts Receivable too high?
APAC Resources' current Accounts Receivable is $9.04 Mil. Overall, APAC Resources has a GF Score™ of 43/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does APAC Resources' Accounts Receivable compare to MS and GS?
APAC Resources' Accounts Receivable of $9.04 Mil can be compared against companies in the Capital Markets industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Capital Markets company?
A good Accounts Receivable depends on the Capital Markets industry context. However, Accounts Receivable 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 Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on APAC Resources and its competitors. APAC Resources's current Accounts Receivable is $9.04 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is APAC Resources stock overvalued right now?
Based on GuruFocus' analysis, APAC Resources (APPCF) is currently considered Fairly Valued. The stock's GF Value™ is $0.18, compared to a current price of $0.19 — trading 5% above its estimated fair value. The current Accounts Receivable is $9.04 Mil. APAC Resources' overall GF Score™ is 43/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For APAC Resources (APPCF), the current Accounts Receivable is $9.04 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 APAC Resources (APPCF) Overvalued in 2026?
Based on GuruFocus' analysis, APAC Resources stock appears to be overvalued.
The current stock price of $0.19 is trading 5% above its estimated GF Value™ of $0.18.
GuruFocus considers APAC Resources to be Fairly Valued.
Key valuation signals for APPCF:
Accounts Receivable: $9.04 Mil
GF Value™: $0.18 vs. price of $0.19 (5% above fair value)
No single metric tells the full story. See the APPCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
APAC Resources Ltd is an investment holding company principally engaged in the commodity trading business and resource investment business. The company operates through three business segments, namely Commodity Business, which includes trading of commodities; Resource investment, which is engaged in the trading of and investment in listed and unlisted securities; and Principal investment and financial services, which engages in the provision of loan financing and investments in loan notes, convertible notes, and other financial assets. The company generates maximum revenue from the Commodity Business segment. It operates in Hong Kong, the PRC, Australia, and the Philippines, with the majority of its revenue coming from the PRC.
43GF Score
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