LEEN (Leopard Energy) Accounts Receivable: $0.00 Mil (As of Apr. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

LEEN Leopard Energy Inc LEEN
33 GF Score
Price $0.13
! 3 Warning Signs
View Full Analysis

What is Leopard Energy Accounts Receivable?

Leopard Energy LEEN 33 Accounts Receivable is $0.00 Mil as of Apr. 2026. GuruFocus rates LEEN with a GF Score™ of 33/100. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Leopard Energy's accounts receivables for the quarter that ended in Apr. 2026 was $0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Leopard Energy's Days Sales Outstanding for the quarter that ended in Apr. 2026 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. Leopard Energy's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was $-0.08.


Leopard Energy 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.

Leopard Energy's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/0.002*91
=0.00

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

Leopard Energy's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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)
=(0.016+0.75 * 0+0.5 * 0-0.118
-0-0)/1.273
=-0.08

* 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.


Leopard Energy Accounts Receivable Related Terms


Leopard Energy Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Leopard Energy'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.

Leopard Energy Accounts Receivable Chart

Leopard Energy Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Leopard Energy Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 0.00 0.00 0.00 0.00 0.00
LEEN
33GF Score
Leopard Energy Inc LEEN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Leopard Energy 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?
Leopard Energy (LEEN) has a Accounts Receivable of $0.00 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Leopard Energy and its competitors.
Is Leopard Energy's Accounts Receivable too high?
Leopard Energy's current Accounts Receivable is $0.00 Mil. Overall, Leopard Energy has a GF Score™ of 33/100, reflecting its overall financial health beyond just this single metric.
How does Leopard Energy's Accounts Receivable compare to GRVE and SPOWF?
Leopard Energy's Accounts Receivable of $0.00 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Accounts Receivable depends on the Oil & Gas 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 Leopard Energy and its competitors. Leopard Energy'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 Leopard Energy stock overvalued right now?
Leopard Energy (LEEN) has a current Accounts Receivable of $0.00 Mil. The current Accounts Receivable is $0.00 Mil. Leopard Energy's overall GF Score™ is 33/100 with 3 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 Leopard Energy (LEEN), the current Accounts Receivable is $0.00 Mil as of Apr. 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.

Leopard Energy Business Description

Industry EnergyOil & Gas
Address Via Tomaso Rodari 6, Lugano, CHE, 6900
Leopard Energy Inc is focused on acquiring energy production and development opportunities in the United States. It holds a royalty interest in a package of seven oil producing wells located in the Eagle Ford Shale, Lavaca County, Texas.
33GF Score

Get the complete analysis for LEEN

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

$0.13
Price