BESAF (Besra Gold) Accounts Receivable: $0.33 Mil (As of Dec. 2025)

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What is Besra Gold Accounts Receivable?

Besra Gold BESAF Accounts Receivable is $0.33 Mil as of Dec. 2025. The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Besra Gold's accounts receivables for the quarter that ended in Dec. 2025 was $0.33 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. Besra Gold's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.08.

Besra Gold 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.332/0*91
=

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

Besra Gold'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)
=(7.817+0.75 * 0.332+0.5 * 0-44.307
-0--2.365)/418.101
=-0.08

* 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.

Besra Gold Accounts Receivable Related Terms

Besra Gold Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Besra Gold'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.

Besra Gold Accounts Receivable Chart

Besra Gold Annual Data
Trend Dec10 Dec11 Jun13 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial 0.73 0.02 0.04 0.00 0.00

Besra Gold Semi-Annual Data
Dec10 Dec11 Jun13 Dec20 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 9.90 0.00 0.25 0.00 0.33

Besra Gold 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 $0.33 Mil mean?
Besra Gold (BESAF) has a Accounts Receivable of $0.33 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Besra Gold and its competitors.
Is Besra Gold's Accounts Receivable too high?
Besra Gold's current Accounts Receivable is $0.33 Mil.
How does Besra Gold's Accounts Receivable compare to NEM and AU?
Besra Gold's Accounts Receivable of $0.33 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 Besra Gold and its competitors. Besra Gold's current Accounts Receivable is $0.33 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Besra Gold stock overvalued right now?
Besra Gold (BESAF) has a current Accounts Receivable of $0.33 Mil. The current Accounts Receivable is $0.33 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 Besra Gold (BESAF), the current Accounts Receivable is $0.33 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.

Besra Gold Business Description

Other Exchanges BEZ:Australia
Address 16 Milligan Street, Level 3, Perth, WA, AUS, 6000
Besra Gold Inc is a gold mining company focused on exploration and development of the Bau Goldfield in East Malaysia. It is engaged in the acquisition, exploration, development, and mining of gold-bearing properties in Southeast Asia. It holds interests in mining tenements and applications within the Malaysian State of Sarawak and principally the Bau Gold Project. The company operates in only one operating segment, which is gold exploration in Malaysia.