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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PT Harum Energy Tbk's accounts receivables for the quarter that ended in Jun. 2026 was €256 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
PT Harum Energy Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 37.02.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PT Harum Energy Tbk's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-0.16.
PT Harum Energy Tbk 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.
PT Harum Energy Tbk's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), PT Harum Energy Tbk's accounts receivable are only considered to be worth 75% of book value:
PT Harum Energy Tbk's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* 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.
PT Harum Energy Tbk Accounts Receivable Related Terms
PT Harum Energy Tbk Accounts Receivable Historical Data
* Premium members only.
The historical data trend for PT Harum Energy Tbk'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.
PT Harum Energy Tbk (FRA:44H) has a Accounts Receivable of €256 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PT Harum Energy Tbk and its competitors.
Is PT Harum Energy Tbk's Accounts Receivable too high?
PT Harum Energy Tbk's current Accounts Receivable is €256 Mil. Overall, PT Harum Energy Tbk has a GF Score™ of 84/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does PT Harum Energy Tbk's Accounts Receivable compare to competitors?
PT Harum Energy Tbk's Accounts Receivable of €256 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 PT Harum Energy Tbk and its competitors. PT Harum Energy Tbk's current Accounts Receivable is €256 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Harum Energy Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Harum Energy Tbk (FRA:44H) is currently considered Possible Value Trap. The stock's GF Value™ is €0.07, compared to a current price of €0.03 — trading 51.4% below its estimated fair value. The current Accounts Receivable is €256 Mil. PT Harum Energy Tbk's overall GF Score™ is 84/100 with 6 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 PT Harum Energy Tbk (FRA:44H), the current Accounts Receivable is €256 Mil as of Jun. 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.
Is PT Harum Energy Tbk (FRA:44H) Overvalued in 2026?
Based on GuruFocus' analysis, PT Harum Energy Tbk stock appears to be undervalued.
The current stock price of €0.03 is trading 51.4% below its estimated GF Value™ of €0.07.
GuruFocus considers PT Harum Energy Tbk to be Possible Value Trap.
Key valuation signals for FRA:44H:
Accounts Receivable: €256 Mil
GF Value™: €0.07 vs. price of €0.03 (51.4% below fair value)
No single metric tells the full story. See the FRA:44H stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Harum Energy Tbk is a holding company engaged in the coal mining and logistics business in East Kalimantan, Indonesia. The company's activity is broken down into various segments, which include Coal mining sectors; Rental and service sectors; Nickel Smelter; and Other sectors. It serves coal-fired power-generating and manufacturing companies. Geographically, the firm generates revenue from East Asia, South Asia, Southeast Asia, and Europe. The firm generates the majority of its revenue from the Nickel Smelter, which consists of the Nickel Smelter sector by IMI, WMI, and BSE.
84GF Score
Get the complete analysis for FRA:44H
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:44H has been successfully added to your 
