Vital (NZSE:VTL) Accounts Receivable: NZ$4.50 Mil (As of Jun. 2025)

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.

What is Vital Accounts Receivable?

Vital NZSE:VTL Accounts Receivable is NZ$4.50 Mil as of Jun. 2025. The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Vital's accounts receivables for the quarter that ended in Jun. 2025 was NZ$4.50 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Vital's Days Sales Outstanding for the quarter that ended in Jun. 2025 was 60.05.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Vital's Net-Net Working Capital per share for the quarter that ended in Jun. 2025 was NZ$-0.82.

Vital 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.495/13.662*91
=60.05

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

Vital's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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+0.75 * 4.495+0.5 * 1.287-38.18
-0-0)/41.548
=-0.82

* 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.

Vital Accounts Receivable Related Terms

Vital Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Vital'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.

Vital Accounts Receivable Chart

Vital Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.94 3.15 2.95 2.84 4.50

Vital Semi-Annual Data
Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25
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 2.95 2.71 2.84 3.24 4.50

Vital 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 NZ$4.50 Mil mean?
Vital (NZSE:VTL) has a Accounts Receivable of NZ$4.50 Mil as of Jun. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Vital and its competitors.
Is Vital's Accounts Receivable too high?
Vital's current Accounts Receivable is NZ$4.50 Mil.
How does Vital's Accounts Receivable compare to TMUS and T?
Vital's Accounts Receivable of NZ$4.50 Mil can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Accounts Receivable depends on the Telecommunication Services 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 Vital and its competitors. Vital's current Accounts Receivable is NZ$4.50 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vital stock overvalued right now?
Vital (NZSE:VTL) has a current Accounts Receivable of NZ$4.50 Mil. The stock's GF Value™ is NZ$0.24, compared to a current price of NZ$0.44 — trading 83.3% above its estimated fair value. The current Accounts Receivable is NZ$4.50 Mil. 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 Vital (NZSE:VTL), the current Accounts Receivable is NZ$4.50 Mil as of Jun. 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.

Vital Business Description

Address Cambridge Terrace, Te Aro, Level 6, No.25-27, Te Aro, Wellington, NTL, NZL, 6011
Vital Ltd provides communication services in New Zealand. The company operates through segments: Wireless Networks, Wired Networks and others, The majority of the revenue comes from the Wireless Networks that include traditional mobile radio business along with it is associated with finance leasing, data, and GPS tracking products, and the wireless broadband business. The Wired Networks segment includes the wired broadband business and provides broadband connectivity and ancillary-related services to a range of wholesale customers and end-users.