FNLPF (Fresnillo) Accounts Receivable: $766 Mil (As of Dec. 2025)


FNLPF Fresnillo PLC FNLPF
79 GF Score
Price $37.58
GF Value $16.81
Valuation Significantly Overvalued
View Full Analysis

What is Fresnillo Accounts Receivable?

Fresnillo FNLPF -1.75% 79 Accounts Receivable is $766 Mil as of Dec. 2025. GuruFocus rates FNLPF with a GF Score™ of 79/100 and a GF Value™ of $16.81 (Significantly Overvalued).

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Fresnillo's accounts receivables for the quarter that ended in Dec. 2025 was $766 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Fresnillo's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 53.29.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Fresnillo's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $1.22.


Fresnillo 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=766.489/2625.079*91
=53.29

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

Fresnillo'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)
=(2756.476+0.75 * 766.489+0.5 * 432.838-2204.581
-0-441.793)/736.894
=1.22

* 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.


Fresnillo Accounts Receivable Related Terms


Fresnillo Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Fresnillo'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.

Fresnillo Accounts Receivable Chart

Fresnillo Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 265.47 275.84 306.84 550.84 766.49

Fresnillo 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 306.84 356.72 550.84 457.84 766.49
FNLPF
79GF Score
Fresnillo PLC FNLPF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fresnillo 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 $766 Mil mean?
Fresnillo (FNLPF) has a Accounts Receivable of $766 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Fresnillo and its competitors.
Is Fresnillo's Accounts Receivable too high?
Fresnillo's current Accounts Receivable is $766 Mil. Overall, Fresnillo has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Fresnillo's Accounts Receivable compare to HL?
Fresnillo's Accounts Receivable of $766 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 Fresnillo and its competitors. Fresnillo's current Accounts Receivable is $766 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fresnillo stock overvalued right now?
Based on GuruFocus' analysis, Fresnillo (FNLPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $16.81, compared to a current price of $37.58 — trading 123.6% above its estimated fair value. The current Accounts Receivable is $766 Mil. Fresnillo's overall GF Score™ is 79/100. 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 Fresnillo (FNLPF), the current Accounts Receivable is $766 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 Fresnillo (FNLPF) Overvalued in 2026?

Based on GuruFocus' analysis, Fresnillo stock appears to be overvalued. The current stock price of $37.58 is trading 123.6% above its estimated GF Value™ of $16.81. GuruFocus considers Fresnillo to be Significantly Overvalued.

Key valuation signals for FNLPF:

  • Accounts Receivable: $766 Mil
  • GF Value™: $16.81 vs. price of $37.58 (123.6% above fair value)
  • GF Score™: 79/100

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


Fresnillo Business Description

Address Calzada Legaria No. 549, Torre 2, Piso 11, Delegacion Miguel Hidalgo, Mexico, DF, MEX, 11250
Fresnillo PLC explores, develops, and produces silver and gold resources mainly in Mexico. The company's reportable segments comprise seven producing mines: the Fresnillo, Saucito, and Juanicipio underground silver mines located in Zacatecas; the Cienega underground silver-gold mine in Durango; the Herradura and Noche Buena surface gold mines in Sonora; and the San Julian underground silver-gold mine situated on the border of Chihuahua and Durango. Its mining operations involve both underground and open-pit mining methods, depending on the characteristics of each deposit.
79GF Score

Get the complete analysis for FNLPF

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

$37.58
Price
$16.81
GF Value