Great Pacific Gold (TSXV:GPAC) Change In Receivables: C$0.21 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.

TSXV:GPAC Great Pacific Gold Corp TSXV:GPAC
37 GF Score
Price C$0.34
! 1 Warning Sign
View Full Analysis

What is Great Pacific Gold Change In Receivables?

Great Pacific Gold TSXV:GPAC +6.25% 37 Change In Receivables is C$0.21 Mil as of Mar. 2026. GuruFocus rates TSXV:GPAC with a GF Score™ of 37/100. The stock has 1 warning sign investors should review.

Great Pacific Gold's change in receivables for the quarter that ended in Mar. 2026 was C$-0.06 Mil. It means Great Pacific Gold's Accounts Receivable increased by C$0.06 Mil from Dec. 2025 to Mar. 2026 .

Great Pacific Gold's change in receivables for the fiscal year that ended in Dec. 2025 was C$0.15 Mil. It means Great Pacific Gold's Accounts Receivable declined by C$0.15 Mil from Dec. 2024 to Dec. 2025 .

Great Pacific Gold's Accounts Receivable for the quarter that ended in Mar. 2026 was C$0.37 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. Great Pacific Gold's liquidation value for the three months ended in Mar. 2026 was C$5.30 Mil.


Great Pacific Gold  (TSXV:GPAC) 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.

Great Pacific Gold's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.365/0*91
=

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

Great Pacific Gold'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)
=7.908-2.882+0.75 * 0.365+0.5 * 0
=5.30

* 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.


Great Pacific Gold Change In Receivables Related Terms


Great Pacific Gold Change In Receivables Historical Data

* Premium members only.

The historical data trend for Great Pacific Gold'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.

Great Pacific Gold Change In Receivables Chart

Great Pacific Gold Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial 0.16 0.03 -0.02 -0.06 0.15

Great Pacific Gold 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 -0.11 0.08 -0.14 0.32 -0.06
TSXV:GPAC
37GF Score
Great Pacific Gold Corp TSXV:GPAC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Great Pacific Gold 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 C$0.21 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 C$0.21 Mil mean?
Great Pacific Gold (TSXV:GPAC) has a Change In Receivables of C$0.21 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Great Pacific Gold and its competitors.
Is Great Pacific Gold's Change In Receivables too high?
Great Pacific Gold's current Change In Receivables is C$0.21 Mil. Overall, Great Pacific Gold has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.
How does Great Pacific Gold's Change In Receivables compare to NEM and AU?
Great Pacific Gold's Change In Receivables of C$0.21 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 Great Pacific Gold and its competitors. Great Pacific Gold's current Change In Receivables is C$0.21 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Great Pacific Gold stock overvalued right now?
Great Pacific Gold (TSXV:GPAC) has a current Change In Receivables of C$0.21 Mil. The current Change In Receivables is C$0.21 Mil. Great Pacific Gold's overall GF Score™ is 37/100 with 1 warning sign 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 Great Pacific Gold (TSXV:GPAC), the current Change In Receivables is C$0.21 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.

Great Pacific Gold Business Description

Other Exchanges GPGCF:USA0B3:Germany
Address 800 West Pender Street, Suite 1020, Vancouver, BC, CAN, V6C 2V6
Great Pacific Gold Corp is engaged in the acquisition, exploration, and development of mineral properties in Australia and Papua New Guinea. The company's activities are focused on defining drill targets and commencing diamond drilling at the Kesar Project, road rehabilitation at the Wild Dog Project, drilling at the Arau Project, and acquiring the Tinga Valley Project in Papua New Guinea, along with the Lauriston and Walhalla Gold Belt projects in Australia.
37GF Score

Get the complete analysis for TSXV:GPAC

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

C$0.34
Price