FUND (Sprott Focus Trust) Accounts Receivable: $0.00 Mil (As of Dec. 2025)

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FUND Sprott Focus Trust Inc FUND
52 GF Score
Price $9.79
GF Value $25.42
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Sprott Focus Trust Accounts Receivable?

Sprott Focus Trust FUND +0.31% 52 Accounts Receivable is $0.00 Mil as of Dec. 2025. GuruFocus rates FUND with a GF Score™ of 52/100 and a GF Value™ of $25.42 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sprott Focus Trust's accounts receivables for the quarter that ended in Dec. 2025 was $0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sprott Focus Trust's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sprott Focus Trust's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.12.


Sprott Focus Trust 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/46.334*91
=0.00

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

Sprott Focus Trust'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)
=(0.131+0.75 * 0+0.5 * 0-3.67
-0-0)/29.896
=-0.12

* 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.


Sprott Focus Trust Accounts Receivable Related Terms


Sprott Focus Trust Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Sprott Focus Trust'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.

Sprott Focus Trust Accounts Receivable Chart

Sprott Focus Trust Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.00 0.00 0.00

Sprott Focus Trust Semi-Annual Data
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 0.00 0.00 0.00 0.00 0.00
FUND
52GF Score
Sprott Focus Trust Inc FUND
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sprott Focus Trust 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 $0.00 Mil mean?
Sprott Focus Trust (FUND) has a Accounts Receivable of $0.00 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sprott Focus Trust and its competitors.
Is Sprott Focus Trust's Accounts Receivable too high?
Sprott Focus Trust's current Accounts Receivable is $0.00 Mil. Overall, Sprott Focus Trust has a GF Score™ of 52/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sprott Focus Trust's Accounts Receivable compare to BGH and BRW?
Sprott Focus Trust's Accounts Receivable of $0.00 Mil can be compared against companies in the Asset 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 an Asset Management company?
A good Accounts Receivable depends on the Asset 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 Sprott Focus Trust and its competitors. Sprott Focus Trust's current Accounts Receivable is $0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sprott Focus Trust stock overvalued right now?
Based on GuruFocus' analysis, Sprott Focus Trust (FUND) is currently considered Significantly Undervalued. The stock's GF Value™ is $25.42, compared to a current price of $9.79 — trading 61.5% below its estimated fair value. The current Accounts Receivable is $0.00 Mil. Sprott Focus Trust's overall GF Score™ is 52/100 with 4 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 Sprott Focus Trust (FUND), the current Accounts Receivable is $0.00 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 Sprott Focus Trust (FUND) Overvalued in 2026?

Based on GuruFocus' analysis, Sprott Focus Trust stock appears to be undervalued. The current stock price of $9.79 is trading 61.5% below its estimated GF Value™ of $25.42. GuruFocus considers Sprott Focus Trust to be Significantly Undervalued.

Key valuation signals for FUND:

  • Accounts Receivable: $0.00 Mil
  • GF Value™: $25.42 vs. price of $9.79 (61.5% below fair value)
  • GF Score™: 52/100 with 4 warning signs

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


Sprott Focus Trust Business Description

Address 320 Post Road, Suite 230, Darien, CT, USA, 06820
Sprott Focus Trust Inc is a diversified closed-end investment company. Its primary investment objective is long-term capital growth. To achieve its objective, the Fund may invest its assets in equity securities and in direct obligations of the U.S. Government or its agencies and in the non-convertible preferred stocks & debt securities of domestic and foreign companies. It invests in various sectors, of which Materials, Financials, Energy, Information technology sector account for the majority weightage.
52GF Score

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

$9.79
Price
$25.42
GF Value