Switch to:
Francescas Holdings Corp (NAS:FRAN)
Change In Receivables
$1.1 Mil (As of Jul. 2014)

Francescas Holdings Corp's change in receivables for the quarter that ended in Jul. 2014 was $1.1 Mil. It means Francescas Holdings Corp's accounts receivables increased by $1.1 Mil from Apr. 2014 to Jul. 2014 .

Francescas Holdings Corp's change in receivables for the fiscal year that ended in Jan. 2014 was $-0.6 Mil. It means Francescas Holdings Corp's accounts receivables declined by $0.6 Mil from Jan. 2013 to Jan. 2014 .

Francescas Holdings Corp's accounts receivables for the quarter that ended in Jul. 2014 was $9.9 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 receivables are being managed. Francescas Holdings Corp's days sales outstanding for the three months ended in Jul. 2014 was 9.26.

In Ben Graham’s calculation of liquidation value, Apple Inc's accounts receivables are only considered to be worth 75% of book value. Francescas Holdings Corp's liquidation value for the three months ended in Jul. 2014 was $-11.2 Mil.


Definition

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.


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.

Francescas Holdings Corp's Days Sales Outstanding for the quarter that ended in Jul. 2014 is calculated as:

Days Sales Outstanding
=Account Receivable/Revenue*Days in Period
=9.905/97.319*91
=9.26

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

Francescas Holdings Corp's liquidation value for the quarter that ended in Jul. 2014 is calculated as:

Liquidation Value
=Cash and Cash Equivalents-Total Liabilities+(0.75 * Account Receivable)+(0.5 * Inventory)
=24.861-58.565+0.75 * 9.905+0.5 * 30.191
=-11.2

* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.


Related Terms

Days Sales Outstanding, Account Receivable, Revenue, NCAV, Cash and Cash Equivalents, Total Liabilities, Inventory


Historical Data

* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.

Francescas Holdings Corp Annual Data

Jan10Jan11Jan12Jan13Jan14
ChangeInReceivables 0.00.00.00.00.0-0.1-3.61.9-0.1-0.6

Francescas Holdings Corp Quarterly Data

Apr12Jul12Oct12Jan13Apr13Jul13Oct13Jan14Apr14Jul14
ChangeInReceivables -3.7-1.00.83.1-5.11.10.23.2-1.31.1
Get WordPress Plugins for easy affiliate links on Stock Tickers and Guru Names | Earn affiliate commissions by embedding GuruFocus Charts
GuruFocus Affiliate Program: Earn up to $400 per referral. ( Learn More)
Free 7-day Trial
FEEDBACK