WHYRF (West High Yield (W.H.Y.) Resources) Change In Receivables: $0.03 Mil (TTM As of Mar. 2026)

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WHYRF West High Yield (W.H.Y.) Resources Ltd WHYRF
28 GF Score
Price $0.21
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What is West High Yield (W.H.Y.) Resources Change In Receivables?

West High Yield (W.H.Y.) Resources WHYRF +1.76% 28 Change In Receivables is $0.03 Mil as of Mar. 2026. GuruFocus rates WHYRF with a GF Score™ of 28/100.

West High Yield (W.H.Y.) Resources's change in receivables for the quarter that ended in Mar. 2026 was $0.03 Mil. It means West High Yield (W.H.Y.) Resources's Accounts Receivable declined by $0.03 Mil from Dec. 2025 to Mar. 2026 .

West High Yield (W.H.Y.) Resources's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.02 Mil. It means West High Yield (W.H.Y.) Resources's Accounts Receivable increased by $0.02 Mil from Dec. 2024 to Dec. 2025 .

West High Yield (W.H.Y.) Resources's Accounts Receivable for the quarter that ended in Mar. 2026 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. West High Yield (W.H.Y.) Resources's liquidation value for the three months ended in Mar. 2026 was $-6.45 Mil.

West High Yield (W.H.Y.) Resources  (OTCPK:WHYRF) 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.

West High Yield (W.H.Y.) Resources's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

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

2. In Ben Graham's calculation of liquidation value, West High Yield (W.H.Y.) Resources's accounts receivable are only considered to be worth 75% of book value:

West High Yield (W.H.Y.) Resources'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)
=0.638-7.09+0.75 * 0+0.5 * 0
=-6.45

* 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.

West High Yield (W.H.Y.) Resources Change In Receivables Related Terms

West High Yield (W.H.Y.) Resources Change In Receivables Historical Data

* Premium members only.

The historical data trend for West High Yield (W.H.Y.) 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.

West High Yield (W.H.Y.) Resources Change In Receivables Chart

West High Yield (W.H.Y.) Resources 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 -1.97 1.77 0.09 -0.03 -0.02

West High Yield (W.H.Y.) Resources 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 0.00 0.00 0.00 0.00 0.03
WHYRF
28GF Score
West High Yield (W.H.Y.) Resources Ltd WHYRF
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West High Yield (W.H.Y.) 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.03 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 $0.03 Mil mean?
West High Yield (W.H.Y.) Resources (WHYRF) has a Change In Receivables of $0.03 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for West High Yield (W.H.Y.) Resources and its competitors.
Is West High Yield (W.H.Y.) Resources' Change In Receivables too high?
West High Yield (W.H.Y.) Resources' current Change In Receivables is $0.03 Mil. Overall, West High Yield (W.H.Y.) Resources has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does West High Yield (W.H.Y.) Resources' Change In Receivables compare to competitors?
West High Yield (W.H.Y.) Resources' Change In Receivables of $0.03 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 West High Yield (W.H.Y.) Resources and its competitors. West High Yield (W.H.Y.) Resources's current Change In Receivables is $0.03 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West High Yield (W.H.Y.) Resources stock overvalued right now?
West High Yield (W.H.Y.) Resources (WHYRF) has a current Change In Receivables of $0.03 Mil. The current Change In Receivables is $0.03 Mil. West High Yield (W.H.Y.) Resources' overall GF Score™ is 28/100. 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 West High Yield (W.H.Y.) Resources (WHYRF), the current Change In Receivables is $0.03 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.

West High Yield (W.H.Y.) Resources Business Description

Other Exchanges W0H:GermanyWHY:Canada
Address P.O. Box 68121, Calgary, AB, CAN, T3G 3N8
West High Yield (W.H.Y.) Resources Ltd is a mining exploration company. The company is focused on acquiring, exploring, and developing mineral resource properties in Canada. Its objective is to develop its Record Ridge critical mineral (magnesium, silica, and nickel) deposit using green processing techniques to minimize waste and CO2 emissions. Its projects include the Midnight Project, the Gold Mine Rejects Project and Others.
28GF 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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