GURUFOCUS.COM » STOCK LIST » Basic Materials » Building Materials » Cementos Pacasmayo SAA (NYSE:CPAC) » Definitions » Accounts Receivable

Cementos PacasmayoA (Cementos PacasmayoA) Accounts Receivable : $36.8 Mil (As of Mar. 2024)


View and export this data going back to 2012. Start your Free Trial

What is Cementos PacasmayoA Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cementos PacasmayoA's accounts receivables for the quarter that ended in Mar. 2024 was $36.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cementos PacasmayoA's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 26.22.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cementos PacasmayoA's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was $-4.47.


Cementos PacasmayoA Accounts Receivable Historical Data

The historical data trend for Cementos PacasmayoA's Accounts Receivable 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.

* Premium members only.

Cementos PacasmayoA Accounts Receivable Chart

Cementos PacasmayoA Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 26.94 19.72 24.48 21.11 22.54

Cementos PacasmayoA Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
Accounts Receivable 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 27.35 24.75 25.83 22.54 36.82

Cementos PacasmayoA Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.


Cementos PacasmayoA Accounts Receivable 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 receivables are being managed.

Cementos PacasmayoA's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=36.815/128.107*91
=26.22

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Cementos PacasmayoA's accounts receivable are only considered to be worth 75% of book value:

Cementos PacasmayoA's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2024 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(14.873+0.75 * 36.815+0.5 * 207.752-529.495
-0-0)/85.6214
=-4.47

* 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.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Cementos PacasmayoA Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Cementos PacasmayoA's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Cementos PacasmayoA (Cementos PacasmayoA) Business Description

Traded in Other Exchanges
Address
Calle La Colonia No. 150, Urbanizacion El Vivero, Surco, Lima, PER
Cementos Pacasmayo SAA is a Peruvian cement company that primarily produces, distributes, and sells cement and cement-related materials, such as concrete blocks and ready-mix concrete. The company's products are primarily used in construction. It also produces and sells quicklime for use in mining operations. The company sells its products mainly in the northern part of Peru. It owns three cement production facilities. Its flagship Pacasmayo facility is located in the northwest region of Peru, while its new cement plant in Piura and smaller Rioja facility are located in the northeast region of Peru.