WHGPF (Warehouse Group (The)) Accounts Receivable: $52 Mil (As of Jan. 2026)

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WHGPF Warehouse Group Ltd (The) WHGPF
66 GF Score
Price $0.54
GF Value $0.94
! 5 Warning Signs
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What is Warehouse Group (The) Accounts Receivable?

Warehouse Group (The) WHGPF 66 Accounts Receivable is $52 Mil as of Jan. 2026. GuruFocus rates WHGPF with a GF Score™ of 66/100 and a GF Value™ of $0.94. The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Warehouse Group (The)'s accounts receivables for the quarter that ended in Jan. 2026 was $52 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Warehouse Group (The)'s Days Sales Outstanding for the quarter that ended in Jan. 2026 was 10.15.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Warehouse Group (The)'s Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was $-1.59.

Warehouse Group (The) 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.

Warehouse Group (The)'s Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=52.45/943.293*91
=10.15

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

Warehouse Group (The)'s Net-Net Working Capital Per Share for the quarter that ended in Jan. 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)
=(25.315+0.75 * 52.45+0.5 * 304.443-767.583
-0-0.648)/346.843
=-1.59

* 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.

Warehouse Group (The) Accounts Receivable Related Terms

Warehouse Group (The) Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Warehouse Group (The)'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.

Warehouse Group (The) Accounts Receivable Chart

Warehouse Group (The) 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 25.27 22.01 19.48 21.12 17.68

Warehouse Group (The) Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 54.47 21.12 52.96 17.68 52.45
WHGPF
66GF Score
Warehouse Group Ltd (The) WHGPF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Warehouse Group (The) 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 $52 Mil mean?
Warehouse Group (The) (WHGPF) has a Accounts Receivable of $52 Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Warehouse Group (The) and its competitors.
Is Warehouse Group (The)'s Accounts Receivable too high?
Warehouse Group (The)'s current Accounts Receivable is $52 Mil. Overall, Warehouse Group (The) has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Warehouse Group (The)'s Accounts Receivable compare to DDS and M?
Warehouse Group (The)'s Accounts Receivable of $52 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 Warehouse Group (The) and its competitors. Warehouse Group (The)'s current Accounts Receivable is $52 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Warehouse Group (The) stock overvalued right now?
Warehouse Group (The) (WHGPF) has a current Accounts Receivable of $52 Mil. The stock's GF Value™ is $0.94, compared to a current price of $0.54 — trading 43.1% below its estimated fair value. The current Accounts Receivable is $52 Mil. Warehouse Group (The)'s overall GF Score™ is 66/100 with 5 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 Warehouse Group (The) (WHGPF), the current Accounts Receivable is $52 Mil as of Jan. 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.

Is Warehouse Group (The) (WHGPF) Overvalued in 2026?

Based on GuruFocus' analysis, Warehouse Group (The) stock appears to be undervalued. The current stock price of $0.54 is trading 43.1% below its estimated GF Value™ of $0.94.

Key valuation signals for WHGPF:

  • Accounts Receivable: $52 Mil
  • GF Value™: $0.94 vs. price of $0.54 (43.1% below fair value)
  • GF Score™: 66/100 with 5 warning signs

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

Warehouse Group (The) Business Description

Other Exchanges WHS:New ZealandUXN:Germany
Address 26 The Warehouse Way, Northcote, Auckland, NTL, NZL, 0627
Warehouse Group Ltd (The), along with its subsidiaries, is engaged in the retail sector. The company has three retail brands trading in the New Zealand retail sector: The Warehouse, Warehouse Stationery, and TheMarket.com. It generates the maximum revenue from the Warehouse Segment.
66GF Score

Get the complete analysis for WHGPF

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

$0.54
Price
$0.94
GF Value