First Graphene (ASX:FGR) Accounts Receivable: A$0.05 Mil (As of Dec. 2025)

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What is First Graphene Accounts Receivable?

First Graphene ASX:FGR Accounts Receivable is A$0.05 Mil as of Dec. 2025. The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. First Graphene'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. First Graphene's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 28.48.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. First Graphene's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$0.00.

First Graphene 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.

First Graphene's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.049/0.314*91
=28.48

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

First Graphene'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)
=(4.9+0.75 * 0.049+0.5 * 0.355-0.971
-0-0)/880.531
=0.00

* 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.

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.

First Graphene Accounts Receivable Related Terms

First Graphene Accounts Receivable Historical Data

* Premium members only.

The historical data trend for First Graphene'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.

First Graphene Accounts Receivable Chart

First Graphene 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 0.09 0.17 0.35 0.06 0.12

First Graphene 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 0.04 0.06 0.08 0.12 0.05

First Graphene 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?
First Graphene (ASX:FGR) 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 First Graphene and its competitors.
Is First Graphene's Accounts Receivable too high?
First Graphene's current Accounts Receivable is A$0.05 Mil.
How does First Graphene's Accounts Receivable compare to DOW?
First Graphene's Accounts Receivable of A$0.05 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 First Graphene and its competitors. First Graphene'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 First Graphene stock overvalued right now?
First Graphene (ASX:FGR) has a current Accounts Receivable of A$0.05 Mil. The current Accounts Receivable is A$0.05 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 First Graphene (ASX:FGR), 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.

First Graphene Business Description

Other Exchanges FGPHF:USAM11:Germany
Address 1 Sepia Close, Henderson, WA, AUS, 6166
First Graphene Ltd is an advanced materials company. It is the producer of graphene which is exfoliated from high-grade, crystalline Sri Lankan graphite. The company's graphene products are used in Fire retardant coatings, Concrete strengthening, Battery electrode materials, Conductive inks and sensors, Rubber and composite strengthening and Moisture barrier in thermoset composites. Its operating segments includes Graphene production; Research and development; Corporate services and Mining Asset Maintenance. The company generates maximum revenue from the Graphene production segment.