Panthera Resources (LSE:PAT) Change In Receivables: £-1.71 Mil (TTM As of Sep. 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.

LSE:PAT Panthera Resources PLC LSE:PAT
37 GF Score
Price £0.20
! 2 Warning Signs
View Full Analysis

What is Panthera Resources Change In Receivables?

Panthera Resources LSE:PAT +0.50% 37 Change In Receivables is £-1.71 Mil as of Sep. 2025. GuruFocus rates LSE:PAT with a GF Score™ of 37/100. The stock has 2 warning signs investors should review.

Panthera Resources's change in receivables for the quarter that ended in Sep. 2025 was £-0.56 Mil. It means Panthera Resources's Accounts Receivable increased by £0.56 Mil from Mar. 2025 to Sep. 2025 .

Panthera Resources's change in receivables for the fiscal year that ended in Mar. 2025 was £-1.24 Mil. It means Panthera Resources's Accounts Receivable increased by £1.24 Mil from Mar. 2024 to Mar. 2025 .

Panthera Resources's Accounts Receivable for the quarter that ended in Sep. 2025 was £0.00 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.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Panthera Resources's liquidation value for the six months ended in Sep. 2025 was £-0.85 Mil.

Panthera Resources  (LSE:PAT) 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.

Panthera Resources's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

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

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

Panthera Resources's liquidation value for the quarter that ended in Sep. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1.419-2.267+0.75 * 0+0.5 * 0
=-0.85

* 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.

Panthera Resources Change In Receivables Related Terms

Panthera Resources Change In Receivables Historical Data

* Premium members only.

The historical data trend for Panthera Resources'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.

Panthera Resources Change In Receivables Chart

Panthera Resources Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only -0.11 -0.03 0.11 -0.47 -1.24

Panthera Resources Semi-Annual Data
Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25
Change In Receivables 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 -0.33 -0.15 -0.09 -1.15 -0.56
LSE:PAT
37GF Score
Panthera Resources PLC LSE:PAT
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Panthera Resources 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 Sep. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was £-1.71 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 £-1.71 Mil mean?
Panthera Resources (LSE:PAT) has a Change In Receivables of £-1.71 Mil as of Sep. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Panthera Resources and its competitors.
Is Panthera Resources' Change In Receivables too high?
Panthera Resources' current Change In Receivables is £-1.71 Mil. Overall, Panthera Resources has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.
How does Panthera Resources' Change In Receivables compare to NEM and AU?
Panthera Resources' Change In Receivables of £-1.71 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 Panthera Resources and its competitors. Panthera Resources's current Change In Receivables is £-1.71 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panthera Resources stock overvalued right now?
Panthera Resources (LSE:PAT) has a current Change In Receivables of £-1.71 Mil. The current Change In Receivables is £-1.71 Mil. Panthera Resources' overall GF Score™ is 37/100 with 2 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 Panthera Resources (LSE:PAT), the current Change In Receivables is £-1.71 Mil as of Sep. 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.

Panthera Resources Business Description

Address 99 Gresham Street, 6th Floor, London, GBR, EC2V 7NG
Panthera Resources PLC is engaged in the exploration and development of gold assets in India and West Africa. The company's project profile includes the Bhukia and taregaon project in India, and the Cascades, Bido, Kalaka, and Bassala projects in West Africa. Its business segments are India and Africa.
37GF Score

Get the complete analysis for LSE:PAT

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

£0.20
Price