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Microsoft Corp (NAS:MSFT)
Change In Receivables
$-5,363 Mil (As of Jun. 2014)

Microsoft Corp's change in receivables for the quarter that ended in Jun. 2014 was $-5,363 Mil. It means Microsoft Corp's accounts receivables declined by $5,363 Mil from Mar. 2014 to Jun. 2014 .

Microsoft Corp's change in receivables for the fiscal year that ended in Jun. 2014 was $-1,120 Mil. It means Microsoft Corp's accounts receivables declined by $1,120 Mil from Jun. 2013 to Jun. 2014 .

Microsoft Corp's accounts receivables for the quarter that ended in Jun. 2014 was $19,544 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. Microsoft Corp's days sales outstanding for the three months ended in Jun. 2014 was 76.06.

In Ben Graham’s calculation of liquidation value, Apple Inc's accounts receivables are only considered to be worth 75% of book value. Microsoft Corp's liquidation value for the three months ended in Jun. 2014 was $19,097 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.

Microsoft Corp's Days Sales Outstanding for the quarter that ended in Jun. 2014 is calculated as:

Days Sales Outstanding
=Account Receivable/Revenue*Days in Period
=19544/23382*91
=76.06

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

Microsoft Corp's liquidation value for the quarter that ended in Jun. 2014 is calculated as:

Liquidation Value
=Cash and Cash Equivalents-Total Liabilities+(0.75 * Account Receivable)+(0.5 * Inventory)
=85709-82600+0.75 * 19544+0.5 * 2660
=19,097

* 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.

Microsoft Corp Annual Data

Jun05Jun06Jun07Jun08Jun09Jun10Jun11Jun12Jun13Jun14
ChangeInReceivables -1,243-2,071-1,764-1,5692,215-2,238-1,451-1,156-1,807-1,120

Microsoft Corp Quarterly Data

Mar12Jun12Sep12Dec12Mar13Jun13Sep13Dec13Mar14Jun14
ChangeInReceivables 2,770-5,0076,156-4,4882,191-5,6666,617-4,8752,501-5,363
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