Australis Oil & Gas (ASX:ATS) Accounts Receivable: A$2.03 Mil (As of Dec. 2025)

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What is Australis Oil & Gas Accounts Receivable?

Australis Oil & Gas ASX:ATS Accounts Receivable is A$2.03 Mil as of Dec. 2025. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Australis Oil & Gas's accounts receivables for the quarter that ended in Dec. 2025 was A$2.03 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Australis Oil & Gas's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 39.46.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Australis Oil & Gas's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$0.01.

Australis Oil & Gas 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.

Australis Oil & Gas's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.026/9.369*91
=39.46

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Australis Oil & Gas's accounts receivable are only considered to be worth 75% of book value:

Australis Oil & Gas's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(21.416+0.75 * 2.026+0.5 * 0.501-10.74
-0-0)/1333.764
=0.01

* 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.

Australis Oil & Gas Accounts Receivable Related Terms

Australis Oil & Gas Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Australis Oil & Gas'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.

Australis Oil & Gas Accounts Receivable Chart

Australis Oil & Gas Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.50 0.00 2.61 3.16 2.03

Australis Oil & Gas Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable 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 2.61 3.93 3.16 3.59 2.03

Australis Oil & Gas Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of A$2.03 Mil mean?
Australis Oil & Gas (ASX:ATS) has a Accounts Receivable of A$2.03 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Australis Oil & Gas and its competitors.
Is Australis Oil & Gas' Accounts Receivable too high?
Australis Oil & Gas' current Accounts Receivable is A$2.03 Mil.
How does Australis Oil & Gas' Accounts Receivable compare to COP and EOG?
Australis Oil & Gas' Accounts Receivable of A$2.03 Mil can be compared against companies in the Oil & Gas 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 an Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Australis Oil & Gas and its competitors. Australis Oil & Gas's current Accounts Receivable is A$2.03 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Australis Oil & Gas stock overvalued right now?
Based on GuruFocus' analysis, Australis Oil & Gas (ASX:ATS) is currently considered Significantly Overvalued. The stock's GF Value™ is A$0.01, compared to a current price of A$0.02 — trading 100% above its estimated fair value. The current Accounts Receivable is A$2.03 Mil. 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 Australis Oil & Gas (ASX:ATS), the current Accounts Receivable is A$2.03 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.

Australis Oil & Gas Business Description

Industry EnergyOil & Gas
Other Exchanges ASTTF:USA
Address 215 Hay Street, Level 2, Subiaco, WA, AUS, 6008
Australis Oil & Gas Ltd engages in oil and gas exploration, development, and production activities. The company operates through Oil & Gas Production, Exploration, and Other segments. The Oil & Gas Production segment earns the majority of revenue. Geographically it operates in United states of America and Australia.