Wetherspoon (J D) (Wetherspoon (J D)) Accounts Receivable : $35 Mil (As of Jan. 2024)

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What is Wetherspoon (J D) Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Wetherspoon (J D)'s accounts receivables for the quarter that ended in Jan. 2024 was $35 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Wetherspoon (J D)'s Days Sales Outstanding for the quarter that ended in Jan. 2024 was 5.07.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Wetherspoon (J D)'s Net-Net Working Capital per share for the quarter that ended in Jan. 2024 was $-73.86.

Wetherspoon (J D) Accounts Receivable Historical Data

The historical data trend for Wetherspoon (J D)'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.

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Wetherspoon (J D) Accounts Receivable Chart

Wetherspoon (J D) Annual Data

Trend

Jul14

Jul15

Jul16

Jul17

Jul18

Jul19

Jul20

Jul21

Jul22

Jul23

Accounts Receivable

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35.25

35.14

Wetherspoon (J D) Semi-Annual Data
	Jul14	Jan15	Jul15	Jan16	Jul16	Jan17	Jul17	Jan18	Jul18	Jan19	Jul19	Jan20	Jul20	Jan21	Jul21	Jan22	Jul22	Jan23	Jul23	Jan24
Accounts Receivable	Get a 7-Day Free Trial															-	35.25	17.93	35.14	35.00

Wetherspoon (J D) Accounts Receivable Calculation

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

Wetherspoon (J D) 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.

Wetherspoon (J D)'s Days Sales Outstanding for the quarter that ended in Jan. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	34.997	/	1259.154	*	91
=	5.07

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

Wetherspoon (J D)'s Net-Net Working Capital Per Share for the quarter that ended in Jan. 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)
=	(61.409	+	0.75 * 34.997	+	0.5 * 37.324	-	1932.54
-	0	-	0)	/	24.7244
=	-73.86

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.

Wetherspoon (J D) Accounts Receivable Related Terms

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Wetherspoon (J D) (Wetherspoon (J D)) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » Wetherspoon (J D) PLC (OTCPK:JDWPY) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

JDWPF:USA JDWl:UK JDW:UK 0QW:Germany

Address

Wetherspoon House, Central Park, Reeds Crescent, Watford, GBR, WD24 4WL

Website

https://www.jdwetherspoon.com

Wetherspoon (J D) PLC owns and operates close to 1,000 pubs throughout the United Kingdom and Ireland. The pubs generate nearly all of the company's total revenue, but it also has a very small hotel business. Its locations are in or near town centres or in suburban locations. It also has pubs in airports and railway stations. The company leases roughly half of its locations and owns the other half. Most of its pubs operate under individual brand names. Brands with multiple locations include Wetherspoon's and Moon Under Water.