YACAF (Yancoal Australia) Accounts Receivable: $352 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.

YACAF Yancoal Australia Ltd YACAF
72 GF Score
Price $4.20
GF Value $3.56
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is Yancoal Australia Accounts Receivable?

Yancoal Australia YACAF +2.07% 72 Accounts Receivable is $352 Mil as of Dec. 2025. GuruFocus rates YACAF with a GF Score™ of 72/100 and a GF Value™ of $3.56 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Yancoal Australia's accounts receivables for the quarter that ended in Dec. 2025 was $352 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Yancoal Australia's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 30.89.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Yancoal Australia's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.20.


Yancoal Australia 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=352.159/2080.399*91
=30.89

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

Yancoal Australia'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)
=(1413.289+0.75 * 352.159+0.5 * 324.917-2107.641
-0-1.329)/1320.439
=-0.20

* 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.


Yancoal Australia Accounts Receivable Related Terms


Yancoal Australia Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Yancoal Australia'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.

Yancoal Australia Accounts Receivable Chart

Yancoal Australia 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 442.78 496.63 443.11 379.99 352.16

Yancoal Australia Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 443.11 311.42 379.99 287.76 352.16
YACAF
72GF Score
Yancoal Australia Ltd YACAF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yancoal Australia 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 $352 Mil mean?
Yancoal Australia (YACAF) has a Accounts Receivable of $352 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Yancoal Australia and its competitors.
Is Yancoal Australia's Accounts Receivable too high?
Yancoal Australia's current Accounts Receivable is $352 Mil. Overall, Yancoal Australia has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Yancoal Australia's Accounts Receivable compare to competitors?
Yancoal Australia's Accounts Receivable of $352 Mil can be compared against companies in the Other Energy Sources 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 an Other Energy Sources company?
A good Accounts Receivable depends on the Other Energy Sources 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 Yancoal Australia and its competitors. Yancoal Australia's current Accounts Receivable is $352 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yancoal Australia stock overvalued right now?
Based on GuruFocus' analysis, Yancoal Australia (YACAF) is currently considered Modestly Overvalued. The stock's GF Value™ is $3.56, compared to a current price of $4.20 — trading 18% above its estimated fair value. The current Accounts Receivable is $352 Mil. Yancoal Australia's overall GF Score™ is 72/100 with 4 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 Yancoal Australia (YACAF), the current Accounts Receivable is $352 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 Yancoal Australia (YACAF) Overvalued in 2026?

Based on GuruFocus' analysis, Yancoal Australia stock appears to be overvalued. The current stock price of $4.20 is trading 18% above its estimated GF Value™ of $3.56. GuruFocus considers Yancoal Australia to be Modestly Overvalued.

Key valuation signals for YACAF:

  • Accounts Receivable: $352 Mil
  • GF Value™: $3.56 vs. price of $4.20 (18% above fair value)
  • GF Score™: 72/100 with 4 warning signs

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


Yancoal Australia Business Description

Address 201 Sussex Street, Level 18, Darling Park Tower 2, Sydney, NSW, AUS, 2000
Yancoal Australia Ltd is involved in identifying, developing, and operating coal-related projects in Australia. It has a diversified product mix of metallurgical and thermal coal mines in New South Wales and Queensland. The company generates maximum revenue from the New South Wales segment. It operates coal mines in the Hunter Valley, Moolarben, Mount Thorley Warkworth, Ashton and Stratford Duralie, Yarrabee and Middlemoun. The company's geographical markets include Japan, Singapore, China, South Korea, Taiwan, Vietnam, Thailand, and other countries.
72GF Score

Get the complete analysis for YACAF

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

$4.20
Price
$3.56
GF Value