SHERF (Sherritt International) Change In Receivables: $19.7 Mil (TTM 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.

SHERF Sherritt International Corp SHERF
35 GF Score
Price $0.10
GF Value $0.11
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Sherritt International Change In Receivables?

Sherritt International SHERF +7.03% 35 Change In Receivables is $19.7 Mil as of Mar. 2026. GuruFocus rates SHERF with a GF Score™ of 35/100 and a GF Value™ of $0.11 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Sherritt International's change in receivables for the quarter that ended in Mar. 2026 was $10.3 Mil. It means Sherritt International's Accounts Receivable declined by $10.3 Mil from Dec. 2025 to Mar. 2026 .

Sherritt International's change in receivables for the fiscal year that ended in Dec. 2025 was $32.5 Mil. It means Sherritt International's Accounts Receivable declined by $32.5 Mil from Dec. 2024 to Dec. 2025 .

Sherritt International's Accounts Receivable for the quarter that ended in Mar. 2026 was $38.8 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. Sherritt International's Days Sales Outstanding for the three months ended in Mar. 2026 was 142.78.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Sherritt International's liquidation value for the three months ended in Mar. 2026 was $-389.3 Mil.


Sherritt International  (OTCPK:SHERF) 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.

Sherritt International's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=38.776/24.781*91
=142.78

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

Sherritt International's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=90.087-524.198+0.75 * 38.776+0.5 * 31.487
=-389.3

* 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.


Sherritt International Change In Receivables Related Terms


Sherritt International Change In Receivables Historical Data

* Premium members only.

The historical data trend for Sherritt International'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.

Sherritt International Change In Receivables Chart

Sherritt International Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -37.19 -8.10 -33.69 6.81 32.55

Sherritt International Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 Premium Member Only Premium Member Only 22.29 14.19 15.47 -20.23 10.28
SHERF
35GF Score
Sherritt International Corp SHERF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sherritt International 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $19.7 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 $19.7 Mil mean?
Sherritt International (SHERF) has a Change In Receivables of $19.7 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Sherritt International and its competitors.
Is Sherritt International's Change In Receivables too high?
Sherritt International's current Change In Receivables is $19.7 Mil. Overall, Sherritt International has a GF Score™ of 35/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sherritt International's Change In Receivables compare to competitors?
Sherritt International's Change In Receivables of $19.7 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 Sherritt International and its competitors. Sherritt International's current Change In Receivables is $19.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sherritt International stock overvalued right now?
Based on GuruFocus' analysis, Sherritt International (SHERF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.11, compared to a current price of $0.10 — trading 10.1% below its estimated fair value. The current Change In Receivables is $19.7 Mil. Sherritt International's overall GF Score™ is 35/100 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 Sherritt International (SHERF), the current Change In Receivables is $19.7 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.

Is Sherritt International (SHERF) Overvalued in 2026?

Based on GuruFocus' analysis, Sherritt International stock appears to be undervalued. The current stock price of $0.10 is trading 10.1% below its estimated GF Value™ of $0.11. GuruFocus considers Sherritt International to be Modestly Undervalued.

Key valuation signals for SHERF:

  • Change In Receivables: $19.7 Mil
  • GF Value™: $0.11 vs. price of $0.10 (10.1% below fair value)
  • GF Score™: 35/100 with 3 warning signs

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


Sherritt International Business Description

Other Exchanges HRT:GermanyS:Canada
Address 22 Adelaide Street West, Suite 4220, Toronto, ON, CAN, M5H 4E3
Sherritt International Corp is engaged in the mining and refining of nickel from lateritic ores with projects and operations in Europe, Asia, Cuba, North America, and others regions. Its segment includes Metals, Power, Oil and Gas, Corporate, and others. The Metals segment which generates the majority of the revenue is composed of mining, processing and refining activities of nickel and cobalt for its interest in Moa JV in Cuba and Canada. The Power segment represents the power operations in Cuba, including its interest in Energas; and The Oil and Gas segment is exploring for oil and gas in Cuba.
35GF Score

Get the complete analysis for SHERF

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

$0.10
Price
$0.11
GF Value