CTLLF (Close The Loop) Accounts Receivable: $19.5 Mil (As of Dec. 2025)

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CTLLF Close The Loop Ltd CTLLF
28 GF Score
Price $0.24
GF Value $2.84
! 5 Warning Signs
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What is Close The Loop Accounts Receivable?

Close The Loop CTLLF 28 Accounts Receivable is $19.5 Mil as of Dec. 2025. GuruFocus rates CTLLF with a GF Score™ of 28/100 and a GF Value™ of $2.84. The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Close The Loop's accounts receivables for the quarter that ended in Dec. 2025 was $19.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Close The Loop's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 57.74.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Close The Loop's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.11.


Close The Loop 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.

Close The Loop's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=19.48/61.573*91
=57.74

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

Close The Loop'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)
=(16.075+0.75 * 19.48+0.5 * 15.685-97.01
-0-0.569)/533.050
=-0.11

* 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.


Close The Loop Accounts Receivable Related Terms


Close The Loop Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Close The Loop'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.

Close The Loop Accounts Receivable Chart

Close The Loop Annual Data
Trend Jun22 Jun23 Jun24 Jun25
Accounts Receivable
12.36 17.02 24.38 19.25

Close The Loop Semi-Annual Data
Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial Premium Member Only 20.03 24.38 19.59 19.25 19.48
CTLLF
28GF Score
Close The Loop Ltd CTLLF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Close The Loop 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 $19.5 Mil mean?
Close The Loop (CTLLF) has a Accounts Receivable of $19.5 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Close The Loop and its competitors.
Is Close The Loop's Accounts Receivable too high?
Close The Loop's current Accounts Receivable is $19.5 Mil. Overall, Close The Loop has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does Close The Loop's Accounts Receivable compare to WM and RSG?
Close The Loop's Accounts Receivable of $19.5 Mil can be compared against companies in the Waste Management 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 Waste Management company?
A good Accounts Receivable depends on the Waste Management 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 Close The Loop and its competitors. Close The Loop's current Accounts Receivable is $19.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Close The Loop stock overvalued right now?
Close The Loop (CTLLF) has a current Accounts Receivable of $19.5 Mil. The stock's GF Value™ is $2.84, compared to a current price of $0.24 — trading 91.5% below its estimated fair value. The current Accounts Receivable is $19.5 Mil. Close The Loop's overall GF Score™ is 28/100 with 5 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 Close The Loop (CTLLF), the current Accounts Receivable is $19.5 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 Close The Loop (CTLLF) Overvalued in 2026?

Based on GuruFocus' analysis, Close The Loop stock appears to be undervalued. The current stock price of $0.24 is trading 91.5% below its estimated GF Value™ of $2.84.

Key valuation signals for CTLLF:

  • Accounts Receivable: $19.5 Mil
  • GF Value™: $2.84 vs. price of $0.24 (91.5% below fair value)
  • GF Score™: 28/100 with 5 warning signs

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


Close The Loop Business Description

Other Exchanges GI5:GermanyCLG:Australia
Address 43-47 Cleeland Road, Oakleigh South, Melbourne, VIC, AUS, 3167
Close The Loop Ltd provides reuse, recycling, and sustainability solutions. The company has developed a battery collection and recycling solution in Australia. The group has two operating segments based on differences in products and services provided: resource recovery and packaging. The company generates key revenue from resource recovery segment.
28GF Score

Get the complete analysis for CTLLF

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

$0.24
Price
$2.84
GF Value