Heavy Rare Earths (ASX:HRE) Accounts Receivable: A$0.07 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.

What is Heavy Rare Earths Accounts Receivable?

Heavy Rare Earths ASX:HRE +2.22% Accounts Receivable is A$0.07 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. Heavy Rare Earths's accounts receivables for the quarter that ended in Dec. 2025 was A$0.07 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. Heavy Rare Earths's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$0.00.


Heavy Rare Earths 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.

Heavy Rare Earths's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.072/0*91
=

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

Heavy Rare Earths'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)
=(1.326+0.75 * 0.072+0.5 * 0-0.442
-0-0)/217.490
=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.


Heavy Rare Earths Accounts Receivable Related Terms


Heavy Rare Earths Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Heavy Rare Earths'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.

Heavy Rare Earths Accounts Receivable Chart

Heavy Rare Earths Annual Data
Trend Jun23 Jun24 Jun25
Accounts Receivable
0.01 0.01 0.03

Heavy Rare Earths Semi-Annual Data
Jun22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial 0.09 0.01 0.06 0.03 0.07

Heavy Rare Earths 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$0.07 Mil mean?
Heavy Rare Earths (ASX:HRE) has a Accounts Receivable of A$0.07 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Heavy Rare Earths and its competitors.
Is Heavy Rare Earths' Accounts Receivable too high?
Heavy Rare Earths' current Accounts Receivable is A$0.07 Mil.
How does Heavy Rare Earths' Accounts Receivable compare to UEC and LEU?
Heavy Rare Earths' Accounts Receivable of A$0.07 Mil can be compared against companies in the Other Energy Sources 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 Other Energy Sources company?
A good Accounts Receivable depends on the Other Energy Sources 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 Heavy Rare Earths and its competitors. Heavy Rare Earths's current Accounts Receivable is A$0.07 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Heavy Rare Earths stock overvalued right now?
Heavy Rare Earths (ASX:HRE) has a current Accounts Receivable of A$0.07 Mil. The current Accounts Receivable is A$0.07 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 Heavy Rare Earths (ASX:HRE), the current Accounts Receivable is A$0.07 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.

Heavy Rare Earths Business Description

Other Exchanges 9ZZ:Germany
Address C/- JM Corporate Services, 459 Collins Street, Level 21, Melbourne, VIC, AUS, 3000
Heavy Rare Earths Ltd is engaged in the evaluation and exploration of heavy rare earths and other resources at its areas of interest located in Western and Southern Australia. Its project portfolio includes: Radium Hill uranium critical minerals project, Prospect Hill uranium critical minerals project, Lake Namba Billeroo uranium project, Perenjori uranium project, Cowalinya rare earth project, and Duke project.