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Microsoft Corp (NAS:MSFT)
Change In Receivables
\$-2,711 Mil (As of Dec. 2016)

Microsoft Corp's change in receivables for the quarter that ended in Dec. 2016 was \$-2,711 Mil. It means Microsoft Corp's accounts receivables declined by \$2,711 Mil from Sep. 2016 to Dec. 2016 .

Microsoft Corp's change in receivables for the fiscal year that ended in Jun. 2016 was \$-530 Mil. It means Microsoft Corp's accounts receivables declined by \$530 Mil from Jun. 2015 to Jun. 2016 .

Microsoft Corp's accounts receivables for the quarter that ended in Dec. 2016 was \$14,343 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 Dec. 2016 was 54.33.

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 Dec. 2016 was \$-21,282 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 Dec. 2016 is calculated as:

 Days Sales Outstanding = Account Receivable / Revenue * Days in Period = 14343 / 24090 * 91 = 54.33

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 Dec. 2016 is calculated as:

 Liquidation Value = Cash and Cash Equivalents - Total Liabilities + (0.75 * Account Receivable) + (0.5 * Inventory) = 122781 - 155801 + 0.75 * 14343 + 0.5 * 1961 = -21,282

* All numbers are in millions except for per share data and ratio. All numbers are in their local exchange's currency.

Related Terms

Historical Data

* All numbers are in millions except for per share data and ratio. All numbers are in their local exchange's currency.

Microsoft Corp Annual Data

 Jun07 Jun08 Jun09 Jun10 Jun11 Jun12 Jun13 Jun14 Jun15 Jun16 ChangeInReceivables -1,764 -1,569 2,215 -2,238 -1,451 -1,156 -1,807 -1,120 1,456 -530

Microsoft Corp Quarterly Data

 Sep14 Dec14 Mar15 Jun15 Sep15 Dec15 Mar16 Jun16 Sep16 Dec16 ChangeInReceivables 6,627 -3,378 3,655 -5,448 6,376 -3,118 2,288 -6,076 7,174 -2,711
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