Torque Metals (ASX:TOR) Accounts Receivable: A$0.35 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.

ASX:TOR Torque Metals Ltd ASX:TOR
30 GF Score
Price A$0.21
! 3 Warning Signs
View Full Analysis

What is Torque Metals Accounts Receivable?

Torque Metals ASX:TOR +2.44% 30 Accounts Receivable is A$0.35 Mil as of Dec. 2025. GuruFocus rates ASX:TOR with a GF Score™ of 30/100. 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. Torque Metals's accounts receivables for the quarter that ended in Dec. 2025 was A$0.35 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. Torque Metals's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was A$0.02.


Torque Metals 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.348/0*91
=

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

Torque Metals'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)
=(16.15+0.75 * 0.348+0.5 * 0-3.827
-0-0)/595.842
=0.02

* 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.


Torque Metals Accounts Receivable Related Terms


Torque Metals Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Torque Metals'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.

Torque Metals Accounts Receivable Chart

Torque Metals Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
0.00 0.00 0.00 0.00 0.12

Torque Metals 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 0.17 0.00 0.05 0.12 0.35
ASX:TOR
30GF Score
Torque Metals Ltd ASX:TOR
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Torque Metals 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$0.35 Mil mean?
Torque Metals (ASX:TOR) has a Accounts Receivable of A$0.35 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Torque Metals and its competitors.
Is Torque Metals' Accounts Receivable too high?
Torque Metals' current Accounts Receivable is A$0.35 Mil. Overall, Torque Metals has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Torque Metals' Accounts Receivable compare to NEM and AU?
Torque Metals' Accounts Receivable of A$0.35 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 Torque Metals and its competitors. Torque Metals's current Accounts Receivable is A$0.35 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Torque Metals stock overvalued right now?
Torque Metals (ASX:TOR) has a current Accounts Receivable of A$0.35 Mil. The current Accounts Receivable is A$0.35 Mil. Torque Metals' overall GF Score™ is 30/100 with 3 warning signs 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 Torque Metals (ASX:TOR), the current Accounts Receivable is A$0.35 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.

Torque Metals Business Description

Other Exchanges L5B:Germany
Address 1 Spring Street, Unit 1, Level 16, Perth, WA, AUS, 6000
Torque Metals Ltd is a Developer of a mineral exploration portfolio designed to identify and advance prospective resource opportunities in a well-established mineral province. The company offers a diversified landholding with granted and pending licences, enabling mining and resource development companies to assess mineral potential and progress exploration activities.
30GF Score

Get the complete analysis for ASX:TOR

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

A$0.21
Price