WHYRF (West High Yield (W.H.Y.) Resources) Accounts Receivable: $0.00 Mil (As of Mar. 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.

WHYRF West High Yield (W.H.Y.) Resources Ltd WHYRF
28 GF Score
Price $0.21
! 1 Warning Sign
View Full Analysis

What is West High Yield (W.H.Y.) Resources Accounts Receivable?

West High Yield (W.H.Y.) Resources WHYRF -0.75% 28 Accounts Receivable is $0.00 Mil as of Mar. 2026. GuruFocus rates WHYRF with a GF Score™ of 28/100. 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. West High Yield (W.H.Y.) Resources's accounts receivables for the quarter that ended in Mar. 2026 was $0.00 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. West High Yield (W.H.Y.) Resources's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.05.

West High Yield (W.H.Y.) Resources 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.

West High Yield (W.H.Y.) Resources's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

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

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), West High Yield (W.H.Y.) Resources's accounts receivable are only considered to be worth 75% of book value:

West High Yield (W.H.Y.) Resources's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(0.638+0.75 * 0+0.5 * 0-7.09
-0--0.007)/119.189
=-0.05

* 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.

West High Yield (W.H.Y.) Resources Accounts Receivable Related Terms

West High Yield (W.H.Y.) Resources Accounts Receivable Historical Data

* Premium members only.

The historical data trend for West High Yield (W.H.Y.) Resources'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.

West High Yield (W.H.Y.) Resources Accounts Receivable Chart

West High Yield (W.H.Y.) Resources Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.02 0.09 0.00 0.00 0.00

West High Yield (W.H.Y.) Resources Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.01 0.03 0.04 0.00 0.00
WHYRF
28GF Score
West High Yield (W.H.Y.) Resources Ltd WHYRF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

West High Yield (W.H.Y.) Resources 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?
West High Yield (W.H.Y.) Resources (WHYRF) has a Accounts Receivable of $0.00 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on West High Yield (W.H.Y.) Resources and its competitors.
Is West High Yield (W.H.Y.) Resources' Accounts Receivable too high?
West High Yield (W.H.Y.) Resources' current Accounts Receivable is $0.00 Mil. Overall, West High Yield (W.H.Y.) Resources has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does West High Yield (W.H.Y.) Resources' Accounts Receivable compare to competitors?
West High Yield (W.H.Y.) Resources' Accounts Receivable of $0.00 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 West High Yield (W.H.Y.) Resources and its competitors. West High Yield (W.H.Y.) Resources'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 West High Yield (W.H.Y.) Resources stock overvalued right now?
West High Yield (W.H.Y.) Resources (WHYRF) has a current Accounts Receivable of $0.00 Mil. The current Accounts Receivable is $0.00 Mil. West High Yield (W.H.Y.) Resources' overall GF Score™ is 28/100 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 West High Yield (W.H.Y.) Resources (WHYRF), the current Accounts Receivable is $0.00 Mil as of Mar. 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.

West High Yield (W.H.Y.) Resources Business Description

Other Exchanges W0H:GermanyWHY:Canada
Address P.O. Box 68121, Calgary, AB, CAN, T3G 3N8
West High Yield (W.H.Y.) Resources Ltd is a mining exploration company. The company is focused on acquiring, exploring, and developing mineral resource properties in Canada. Its objective is to develop its Record Ridge critical mineral (magnesium, silica, and nickel) deposit using green processing techniques to minimize waste and CO2 emissions. Its projects include the Midnight Project, the Gold Mine Rejects Project and Others.
28GF Score

Get the complete analysis for WHYRF

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

$0.21
Price