Perseus Mining (ASX:PRU) Accounts Receivable: A$122 Mil (As of Dec. 2025)

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ASX:PRU Perseus Mining Ltd ASX:PRU
91 GF Score
Price A$4.85
GF Value A$3.76
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Perseus Mining Accounts Receivable?

Perseus Mining ASX:PRU -0.21% 91 Accounts Receivable is A$122 Mil as of Dec. 2025. GuruFocus rates ASX:PRU with a GF Score™ of 91/100 and a GF Value™ of A$3.76 (Modestly Overvalued). 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. Perseus Mining's accounts receivables for the quarter that ended in Dec. 2025 was A$122 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Perseus Mining's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 24.31.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Perseus Mining's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$0.36.


Perseus Mining 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=121.974/915.734*91
=24.31

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

Perseus Mining'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)
=(1028.061+0.75 * 121.974+0.5 * 205.718-380.788
-0-349.133)/1351.230
=0.36

* 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.


Perseus Mining Accounts Receivable Related Terms


Perseus Mining Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Perseus Mining'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.

Perseus Mining Accounts Receivable Chart

Perseus Mining 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 1.24 1.13 2.03 2.01 2.54

Perseus Mining 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 38.22 2.01 60.28 2.54 121.97
ASX:PRU
91GF Score
Perseus Mining Ltd ASX:PRU
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Perseus Mining 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$122 Mil mean?
Perseus Mining (ASX:PRU) has a Accounts Receivable of A$122 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Perseus Mining and its competitors.
Is Perseus Mining's Accounts Receivable too high?
Perseus Mining's current Accounts Receivable is A$122 Mil. Overall, Perseus Mining has a GF Score™ of 91/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Perseus Mining's Accounts Receivable compare to NEM and AU?
Perseus Mining's Accounts Receivable of A$122 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 Perseus Mining and its competitors. Perseus Mining's current Accounts Receivable is A$122 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Perseus Mining stock overvalued right now?
Based on GuruFocus' analysis, Perseus Mining (ASX:PRU) is currently considered Modestly Overvalued. The stock's GF Value™ is A$3.76, compared to a current price of A$4.85 — trading 29% above its estimated fair value. The current Accounts Receivable is A$122 Mil. Perseus Mining's overall GF Score™ is 91/100 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 Perseus Mining (ASX:PRU), the current Accounts Receivable is A$122 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.

Is Perseus Mining (ASX:PRU) Overvalued in 2026?

Based on GuruFocus' analysis, Perseus Mining stock appears to be overvalued. The current stock price of A$4.85 is trading 29% above its estimated GF Value™ of A$3.76. GuruFocus considers Perseus Mining to be Modestly Overvalued.

Key valuation signals for ASX:PRU:

  • Accounts Receivable: A$122 Mil
  • GF Value™: A$3.76 vs. price of A$4.85 (29% above fair value)
  • GF Score™: 91/100 with 1 warning sign

No single metric tells the full story. See the ASX:PRU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Perseus Mining Business Description

Address 437 Roberts Road, Level 2, Subiaco, Perth, WA, AUS, 6008
Perseus is an Australia-based gold miner. It sold around 490,000 ounces of gold in fiscal 2025 from its three majority-owned mines in West Africa. Founded in 2004, Perseus bought all three of its operating mines originally as exploration licenses or development projects. Its 90%-owned Edikan mine in Ghana achieved first gold in 2011, with 86%-owned Sissingue and 90%-owned Yaoure in Ivory Coast following in 2018 and 2020, respectively. The company also purchased its 80%-owned Nyanzaga gold development in Tanzania in fiscal 2024. It had about a decade of reserves at end fiscal 2025. We forecast it sells about 500,000 ounces of gold in fiscal 2030.
91GF Score

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

A$4.85
Price
A$3.76
GF Value