Cornish Metals (TSXV:CUSN) Accounts Receivable: C$3.83 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.

TSXV:CUSN Cornish Metals Inc TSXV:CUSN
24 GF Score
Price C$0.14
! 1 Warning Sign
View Full Analysis

What is Cornish Metals Accounts Receivable?

Cornish Metals TSXV:CUSN 24 Accounts Receivable is C$3.83 Mil as of Dec. 2025. GuruFocus rates TSXV:CUSN with a GF Score™ of 24/100. The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cornish Metals's accounts receivables for the quarter that ended in Dec. 2025 was C$3.83 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cornish Metals's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was C$0.02.


Cornish Metals 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.828/0*91
=

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

Cornish Metals'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)
=(41.993+0.75 * 3.828+0.5 * 0-19.505
-0-0)/1254.502
=0.02

* 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.


Cornish Metals Accounts Receivable Related Terms


Cornish Metals Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cornish Metals'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.

Cornish Metals Accounts Receivable Chart

Cornish Metals Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 3.83

Cornish Metals Quarterly Data
Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 Premium Member Only Premium Member Only Premium Member Only 0.00 2.87 3.61 2.02 3.83
TSXV:CUSN
24GF Score
Cornish Metals Inc TSXV:CUSN
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cornish Metals 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 C$3.83 Mil mean?
Cornish Metals (TSXV:CUSN) has a Accounts Receivable of C$3.83 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cornish Metals and its competitors.
Is Cornish Metals' Accounts Receivable too high?
Cornish Metals' current Accounts Receivable is C$3.83 Mil. Overall, Cornish Metals has a GF Score™ of 24/100, reflecting its overall financial health beyond just this single metric.
How does Cornish Metals' Accounts Receivable compare to competitors?
Cornish Metals' Accounts Receivable of C$3.83 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 Cornish Metals and its competitors. Cornish Metals's current Accounts Receivable is C$3.83 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cornish Metals stock overvalued right now?
Cornish Metals (TSXV:CUSN) has a current Accounts Receivable of C$3.83 Mil. The current Accounts Receivable is C$3.83 Mil. Cornish Metals' overall GF Score™ is 24/100 with 1 warning sign 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 Cornish Metals (TSXV:CUSN), the current Accounts Receivable is C$3.83 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.

Cornish Metals Business Description

Other Exchanges TIN:UK5S5:Germany
Address Malpas Road, Osprey House, Truro, GBR, TR1 1UT
Cornish Metals PLC is a mineral exploration and development company. The company is focused on advancing its wholly owned and permitted South Crofty tin project in Cornwall, United Kingdom. The Company also holds other mineral rights in Cornwall with potential for the discovery of tin, copper, lithium, tungsten, zinc and silver mineralisation. The other projects of the company include Carn Brea Exploration, United Downs Project, and South Crofty.
24GF Score

Get the complete analysis for TSXV:CUSN

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

C$0.14
Price