Barrack St Investments (ASX:ECP) Accounts Receivable: A$0.05 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.

ASX:ECP Barrack St Investments Ltd ASX:ECP
16 GF Score
Price A$0.76
! 1 Warning Sign
View Full Analysis

What is Barrack St Investments Accounts Receivable?

Barrack St Investments ASX:ECP +4.83% 16 Accounts Receivable is A$0.05 Mil as of Dec. 2025. GuruFocus rates ASX:ECP with a GF Score™ of 16/100. The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Barrack St Investments's accounts receivables for the quarter that ended in Dec. 2025 was A$0.05 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Barrack St Investments's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$-0.50.


Barrack St Investments 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.

Barrack St Investments's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.054/-3.259*91
=

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

Barrack St Investments'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)
=(1.242+0.75 * 0.054+0.5 * 0-10.432
-0-0)/18.422
=-0.50

* 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.


Barrack St Investments Accounts Receivable Related Terms


Barrack St Investments Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Barrack St Investments'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.

Barrack St Investments Accounts Receivable Chart

Barrack St Investments Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.01 0.01 0.00

Barrack St Investments Semi-Annual Data
Jun16 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 Premium Member Only 0.06 0.01 0.06 0.00 0.05
ASX:ECP
16GF Score
Barrack St Investments Ltd ASX:ECP
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Barrack St Investments 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$0.05 Mil mean?
Barrack St Investments (ASX:ECP) has a Accounts Receivable of A$0.05 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Barrack St Investments and its competitors.
Is Barrack St Investments' Accounts Receivable too high?
Barrack St Investments' current Accounts Receivable is A$0.05 Mil. Overall, Barrack St Investments has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Barrack St Investments' Accounts Receivable compare to BLK and BX?
Barrack St Investments' Accounts Receivable of A$0.05 Mil can be compared against companies in the Asset Management 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 Asset Management company?
A good Accounts Receivable depends on the Asset Management 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 Barrack St Investments and its competitors. Barrack St Investments's current Accounts Receivable is A$0.05 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Barrack St Investments stock overvalued right now?
Barrack St Investments (ASX:ECP) has a current Accounts Receivable of A$0.05 Mil. The current Accounts Receivable is A$0.05 Mil. Barrack St Investments' overall GF Score™ is 16/100 with 1 warning sign 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 Barrack St Investments (ASX:ECP), the current Accounts Receivable is A$0.05 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.

Barrack St Investments Business Description

Address 2 Corporate Court, Bundall, Level 12, Corporate Centre One, Bundall, QLD, AUS, 4217
Barrack St Investments Ltd is an Australia-based investment company. Its investment objective is to achieve medium to long-term capital growth and income through investing in a diversified portfolio of small and mid-cap Australian companies; to preserve and enhance the NTA backing per share after allowing for inflation, and to provide the shareholders with a fully franked dividend which will grow at a rate over the rate of inflation.
16GF Score

Get the complete analysis for ASX:ECP

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

A$0.76
Price