Borealis Mining Co (FRA:L4B0) Change In Receivables: €-1.36 Mil (TTM As of Apr. 2026)

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FRA:L4B0 Borealis Mining Co Ltd FRA:L4B0
15 GF Score
Price €0.63
! 3 Warning Signs
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What is Borealis Mining Co Change In Receivables?

Borealis Mining Co FRA:L4B0 -3.06% 15 Change In Receivables is €-1.36 Mil as of Apr. 2026. GuruFocus rates FRA:L4B0 with a GF Score™ of 15/100. The stock has 3 warning signs investors should review.

Borealis Mining Co's change in receivables for the quarter that ended in Apr. 2026 was €-1.22 Mil. It means Borealis Mining Co's Accounts Receivable increased by €1.22 Mil from Jan. 2026 to Apr. 2026 .

Borealis Mining Co's change in receivables for the fiscal year that ended in Jul. 2025 was €-0.21 Mil. It means Borealis Mining Co's Accounts Receivable increased by €0.21 Mil from Jul. 2024 to Jul. 2025 .

Borealis Mining Co's Accounts Receivable for the quarter that ended in Apr. 2026 was €1.64 Mil.

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 Receivable are being managed. Borealis Mining Co's Days Sales Outstanding for the three months ended in Apr. 2026 was 28.90.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Borealis Mining Co's liquidation value for the three months ended in Apr. 2026 was €7.60 Mil.

Borealis Mining Co  (FRA:L4B0) Change In Receivables 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 Receivable are being managed.

Borealis Mining Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.64/5.178*91
=28.90

2. In Ben Graham's calculation of liquidation value, Borealis Mining Co's accounts receivable are only considered to be worth 75% of book value:

Borealis Mining Co's liquidation value for the quarter that ended in Apr. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=16.13-12.922+0.75 * 1.64+0.5 * 6.322
=7.60

* 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.

Borealis Mining Co Change In Receivables Related Terms

Borealis Mining Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Borealis Mining Co's Change In Receivables 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.

Borealis Mining Co Change In Receivables Chart

Borealis Mining Co Annual Data
Trend Jul23 Jul24 Jul25
Change In Receivables
0.00 -0.12 -0.21

Borealis Mining Co Quarterly Data
Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -0.08 -0.05 -0.01 -0.08 -1.22
FRA:L4B0
15GF Score
Borealis Mining Co Ltd FRA:L4B0
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Borealis Mining Co Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Apr. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €-1.36 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of €-1.36 Mil mean?
Borealis Mining Co (FRA:L4B0) has a Change In Receivables of €-1.36 Mil as of Apr. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Borealis Mining Co and its competitors.
Is Borealis Mining Co's Change In Receivables too high?
Borealis Mining Co's current Change In Receivables is €-1.36 Mil. Overall, Borealis Mining Co has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Borealis Mining Co's Change In Receivables compare to competitors?
Borealis Mining Co's Change In Receivables of €-1.36 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 Change In Receivables for a Metals & Mining company?
A good Change In Receivables depends on the Metals & Mining industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Borealis Mining Co and its competitors. Borealis Mining Co's current Change In Receivables is €-1.36 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Borealis Mining Co stock overvalued right now?
Borealis Mining Co (FRA:L4B0) has a current Change In Receivables of €-1.36 Mil. The current Change In Receivables is €-1.36 Mil. Borealis Mining Co's overall GF Score™ is 15/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Borealis Mining Co (FRA:L4B0), the current Change In Receivables is €-1.36 Mil as of Apr. 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.

Borealis Mining Co Business Description

Other Exchanges BOGO:Canada
Address 410 West Georgia Street, 5th Floor, Vancouver, BC, CAN, V6B 1Z3
Borealis Mining Co Ltd is an exploration and development stage mining company engaged in the business of acquiring and exploring mineral properties. The company's principal project is the Borealis Project which is a fully permitted silver-gold mine, absorption, desorption, and refining plant, located near Hawthorne, Nevada. The Gold Bull Resources includes two projects: Sandman project Sandman Resources Inc and Big Balds project by GRU Resources Corp.
15GF Score

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

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