PTL (PTLE) Accounts Receivable: $5.40 Mil (As of Dec. 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.

PTLE PTL Ltd PTLE
19 GF Score
Price $9.90
! 3 Warning Signs
View Full Analysis

What is PTL Accounts Receivable?

PTL PTLE 19 Accounts Receivable is $5.40 Mil as of Dec. 2025. GuruFocus rates PTLE with a GF Score™ of 19/100. 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. PTL's accounts receivables for the quarter that ended in Dec. 2025 was $5.40 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PTL's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 35.08.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PTL's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $1.49.


PTL 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5.4/28.092*91
=35.08

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

PTL'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)
=(1.086+0.75 * 5.4+0.5 * 0-3.314
-0-0)/1.219
=1.49

* 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.


PTL Accounts Receivable Related Terms


PTL Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PTL'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.

PTL Accounts Receivable Chart

PTL Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Accounts Receivable
9.19 7.92 7.72 5.40

PTL Semi-Annual Data
Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable Get a 7-Day Free Trial 7.92 8.64 7.72 8.89 5.40
PTLE
19GF Score
PTL Ltd PTLE
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PTL 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 $5.40 Mil mean?
PTL (PTLE) has a Accounts Receivable of $5.40 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PTL and its competitors.
Is PTL's Accounts Receivable too high?
PTL's current Accounts Receivable is $5.40 Mil. Overall, PTL has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does PTL's Accounts Receivable compare to NPT and BARK?
PTL's Accounts Receivable of $5.40 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 PTL and its competitors. PTL's current Accounts Receivable is $5.40 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PTL stock overvalued right now?
PTL (PTLE) has a current Accounts Receivable of $5.40 Mil. The current Accounts Receivable is $5.40 Mil. PTL's overall GF Score™ is 19/100 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 PTL (PTLE), the current Accounts Receivable is $5.40 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.

PTL Business Description

Address 21 Bukit Batok Crescent, No. 24-71, WCEGA Tower, Singapore, SGP, 658065
PTL Ltd is a holding company. Through its subsidiaries, it is an established bunkering facilitator providing marine fuel logistics services for vessel refuelling, serving the Asia Pacific market. The company's services mainly involve facilitating with its suppliers to supply fuel for the use by the customers' vessels at various ports along their voyages in the Asia Pacific region; arranging vessel refuelling activities at competitive pricing to the customers; offering trade credit to the customers for vessel refuelling; handling unforeseeable circumstances faced by the customers and providing contingency solutions to the customers on time; and handling disputes, mainly concerning quality and quantity issues on marine fuel. The company derives its maximum revenue from Hong Kong.
19GF Score

Get the complete analysis for PTLE

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

$9.90
Price