BTTC (Black Titan) Accounts Receivable: $0.05 Mil (As of Jan. 2026)

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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.
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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.

BTTC Black Titan Corp BTTC
21 GF Score
Price $0.43
! 1 Warning Sign
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What is Black Titan Accounts Receivable?

Black Titan BTTC +1.75% 21 Accounts Receivable is $0.05 Mil as of Jan. 2026. GuruFocus rates BTTC with a GF Score™ of 21/100. 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. Black Titan's accounts receivables for the quarter that ended in Jan. 2026 was $0.05 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Black Titan's Days Sales Outstanding for the quarter that ended in Jan. 2026 was 7.89.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Black Titan's Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was $0.05.


Black Titan 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.

Black Titan's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.051/1.18*91
=7.89

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

Black Titan's Net-Net Working Capital Per Share for the quarter that ended in Jan. 2026 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)
=(3.932+0.75 * 0.051+0.5 * 0-3.492
-0-0)/9.994
=0.05

* 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.


Black Titan Accounts Receivable Related Terms


Black Titan Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Black Titan'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.

Black Titan Accounts Receivable Chart

Black Titan Annual Data
Trend Jul22 Jul23 Jul24 Jul25
Accounts Receivable
0.50 0.19 0.29 0.17

Black Titan Semi-Annual Data
Jul22 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
Accounts Receivable Get a 7-Day Free Trial 0.00 0.29 0.34 0.17 0.05
BTTC
21GF Score
Black Titan Corp BTTC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Black Titan 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 $0.05 Mil mean?
Black Titan (BTTC) has a Accounts Receivable of $0.05 Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Black Titan and its competitors.
Is Black Titan's Accounts Receivable too high?
Black Titan's current Accounts Receivable is $0.05 Mil. Overall, Black Titan has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Black Titan's Accounts Receivable compare to IONI and WCT?
Black Titan's Accounts Receivable of $0.05 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 Black Titan and its competitors. Black Titan's current Accounts Receivable is $0.05 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Black Titan stock overvalued right now?
Black Titan (BTTC) has a current Accounts Receivable of $0.05 Mil. The current Accounts Receivable is $0.05 Mil. Black Titan's overall GF Score™ is 21/100 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 Black Titan (BTTC), the current Accounts Receivable is $0.05 Mil as of Jan. 2026. 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.

Black Titan Business Description

Address Jalan PJU 7/6, Level 8, Unit 8-02 The Bousteador, 10, Mutiara Damansara, Petaling Jaya, SGR, MYS, 47800
Black Titan Corp provides human resource and payroll consulting, software implementation, and training solutions using PeopleSoft platforms. The company's revenue is mainly derived from the provision of HCM solutions, followed by the provision of IT staff augmentation, outsourcing and consulting services.
21GF Score

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

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