Nutritional Growth Solutions (ASX:NGS) Accounts Receivable: A$0.10 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 Nutritional Growth Solutions Accounts Receivable?

Nutritional Growth Solutions ASX:NGS Accounts Receivable is A$0.10 Mil as of Dec. 2025. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Nutritional Growth Solutions's accounts receivables for the quarter that ended in Dec. 2025 was A$0.10 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Nutritional Growth Solutions's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 16.27.

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


Nutritional Growth Solutions 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.

Nutritional Growth Solutions's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.102/1.144*91
=16.27

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

Nutritional Growth Solutions'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)
=(0.778+0.75 * 0.102+0.5 * 0.471-2.25
-0-0)/333.093
=-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.


Nutritional Growth Solutions Accounts Receivable Related Terms


Nutritional Growth Solutions Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Nutritional Growth Solutions'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.

Nutritional Growth Solutions Accounts Receivable Chart

Nutritional Growth Solutions Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial 0.05 0.12 0.02 0.13 0.10

Nutritional Growth Solutions Semi-Annual Data
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 0.02 0.11 0.13 0.27 0.10

Nutritional Growth Solutions 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$0.10 Mil mean?
Nutritional Growth Solutions (ASX:NGS) has a Accounts Receivable of A$0.10 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Nutritional Growth Solutions and its competitors.
Is Nutritional Growth Solutions' Accounts Receivable too high?
Nutritional Growth Solutions' current Accounts Receivable is A$0.10 Mil.
How does Nutritional Growth Solutions' Accounts Receivable compare to KHC and GIS?
Nutritional Growth Solutions' Accounts Receivable of A$0.10 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Nutritional Growth Solutions and its competitors. Nutritional Growth Solutions's current Accounts Receivable is A$0.10 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nutritional Growth Solutions stock overvalued right now?
Based on GuruFocus' analysis, Nutritional Growth Solutions (ASX:NGS) is currently considered Significantly Overvalued. The stock's GF Value™ is A$0.01, compared to a current price of A$0.02 — trading 110% above its estimated fair value. The current Accounts Receivable is A$0.10 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 Nutritional Growth Solutions (ASX:NGS), the current Accounts Receivable is A$0.10 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.

Nutritional Growth Solutions Business Description

Address 3 Hanechoshet Street, Yafo, Tel Aviv, ISR, 6971068
Nutritional Growth Solutions Ltd is engaged in the business of developing produces and selling clinically tested protein supplements for children. It offers protein shakes and other products to improve the height and weight of children. It generates its revenues through the sale of its products directly to customers. Its brands include Horlicks, Healthy Heights, Pro Up, and Healthy Height China. Geographically it operates in the United States and the Rest of the World and the majority of its revenue comes from the united states.