Kingston Resources (ASX:KSN) Accounts Receivable: A$3.7 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 Kingston Resources Accounts Receivable?

Kingston Resources ASX:KSN +9.09% Accounts Receivable is A$3.7 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. Kingston Resources's accounts receivables for the quarter that ended in Dec. 2025 was A$3.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Kingston Resources's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 9.74.

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


Kingston 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.738/70.044*91
=9.74

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

Kingston Resources'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)
=(25.207+0.75 * 3.738+0.5 * 5.013-26.832
-0-0)/840.216
=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.


Kingston Resources Accounts Receivable Related Terms


Kingston Resources Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Kingston 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.

Kingston Resources Accounts Receivable Chart

Kingston Resources 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 0.00 0.00 0.00

Kingston Resources 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 0.52 0.00 1.01 0.00 3.74

Kingston Resources 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$3.7 Mil mean?
Kingston Resources (ASX:KSN) has a Accounts Receivable of A$3.7 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Kingston Resources and its competitors.
Is Kingston Resources' Accounts Receivable too high?
Kingston Resources' current Accounts Receivable is A$3.7 Mil.
How does Kingston Resources' Accounts Receivable compare to NEM and AU?
Kingston Resources' Accounts Receivable of A$3.7 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Accounts Receivable depends on the Metals & Mining 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 Kingston Resources and its competitors. Kingston Resources's current Accounts Receivable is A$3.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kingston Resources stock overvalued right now?
Based on GuruFocus' analysis, Kingston Resources (ASX:KSN) is currently considered Possible Value Trap. The stock's GF Value™ is A$0.20, compared to a current price of A$0.04 — trading 82% below its estimated fair value. The current Accounts Receivable is A$3.7 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 Kingston Resources (ASX:KSN), the current Accounts Receivable is A$3.7 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.

Kingston Resources Business Description

Other Exchanges RZZ:Germany
Address 201 Miller Street, Suite 202, North Sydney, NSW, AUS, 2060
Kingston Resources Ltd is an Australian-based mineral exploration company that is a gold and copper company, focused on building long-term value from the Mineral Hill Mine in New South Wales. The company operates in two business segments, which are the Exploration and Mining of minerals in Australia and Papua New Guinea. Its projects are the Mineral Hill Mine and the Misima Gold Project. Geographically, it derives the majority of its revenue from Australia.