WRFRF (Wharf Real Estate Investment Co) Accounts Receivable: $25 Mil (As of Dec. 2025)

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WRFRF Wharf Real Estate Investment Co Ltd WRFRF
63 GF Score
Price $4.15
GF Value $3.11
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Wharf Real Estate Investment Co Accounts Receivable?

Wharf Real Estate Investment Co WRFRF 63 Accounts Receivable is $25 Mil as of Dec. 2025. GuruFocus rates WRFRF with a GF Score™ of 63/100 and a GF Value™ of $3.11 (Significantly Overvalued). 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. Wharf Real Estate Investment Co's accounts receivables for the quarter that ended in Dec. 2025 was $25 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Wharf Real Estate Investment Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 5.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Wharf Real Estate Investment Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-1.92.


Wharf Real Estate Investment Co 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.

Wharf Real Estate Investment Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=25.19/823.566*91
=5.58

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

Wharf Real Estate Investment Co'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)
=(261.027+0.75 * 25.19+0.5 * 101.146-5607.521
-0-559.968)/3036.227
=-1.92

* 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.


Wharf Real Estate Investment Co Accounts Receivable Related Terms


Wharf Real Estate Investment Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Wharf Real Estate Investment Co'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.

Wharf Real Estate Investment Co Accounts Receivable Chart

Wharf Real Estate Investment Co 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 33.34 27.10 33.04 27.92 25.19

Wharf Real Estate Investment Co Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 32.91 27.92 22.81 25.19 20.03
WRFRF
63GF Score
Wharf Real Estate Investment Co Ltd WRFRF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Wharf Real Estate Investment Co 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 $25 Mil mean?
Wharf Real Estate Investment Co (WRFRF) has a Accounts Receivable of $25 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Wharf Real Estate Investment Co and its competitors.
Is Wharf Real Estate Investment Co's Accounts Receivable too high?
Wharf Real Estate Investment Co's current Accounts Receivable is $25 Mil. Overall, Wharf Real Estate Investment Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wharf Real Estate Investment Co's Accounts Receivable compare to CBRE and BEKE?
Wharf Real Estate Investment Co's Accounts Receivable of $25 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Accounts Receivable depends on the Real Estate 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 Wharf Real Estate Investment Co and its competitors. Wharf Real Estate Investment Co's current Accounts Receivable is $25 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wharf Real Estate Investment Co stock overvalued right now?
Based on GuruFocus' analysis, Wharf Real Estate Investment Co (WRFRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $3.11, compared to a current price of $4.15 — trading 33.4% above its estimated fair value. The current Accounts Receivable is $25 Mil. Wharf Real Estate Investment Co's overall GF Score™ is 63/100 with 7 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 Wharf Real Estate Investment Co (WRFRF), the current Accounts Receivable is $25 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.

Is Wharf Real Estate Investment Co (WRFRF) Overvalued in 2026?

Based on GuruFocus' analysis, Wharf Real Estate Investment Co stock appears to be overvalued. The current stock price of $4.15 is trading 33.4% above its estimated GF Value™ of $3.11. GuruFocus considers Wharf Real Estate Investment Co to be Significantly Overvalued.

Key valuation signals for WRFRF:

  • Accounts Receivable: $25 Mil
  • GF Value™: $3.11 vs. price of $4.15 (33.4% above fair value)
  • GF Score™: 63/100 with 7 warning signs

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


Wharf Real Estate Investment Co Business Description

Other Exchanges 01997:Hong Kong4WF:Germany
Address Canton Road, 16th Floor, Ocean Centre, Harbour City, Kowloon, Hong Kong, HKG
Wharf spun off Wharf Real Estate Investment Co. in November 2017. It is a leading property investor with a focus on prime retail assets in Hong Kong. Rental income from flagship assets Harbour City and Times Square accounts for over 85% of revenue. The balance comes from Plaza Hollywood, The Murray, and Marco Polo hotels, and two offices in the central business district. The group also holds two malls in Singapore and a mixed development in Suzhou. Wharf was originally a shipping company but transformed into a property developer and investor in the 1960s by redeveloping its unused industrial assets, many located in city center and waterfront locations. The Harbour City site had been wharfs, and the Times Square site was a tram depot in the 1970s. Wheelock holds a 49% stake in the group.
63GF Score

Get the complete analysis for WRFRF

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

$4.15
Price
$3.11
GF Value