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Microsoft Corporation (NAS:MSFT)
Change In Receivables
$-4,875 Mil (As of Dec. 2013)

Microsoft Corporation's change in receivables for the quarter that ended in Dec. 2013 was $-4,875 Mil. It means Microsoft Corporation's accounts receivables declined by $4,875 Mil from Sep. 2013 to Dec. 2013 .

Microsoft Corporation's change in receivables for the fiscal year that ended in Jun. 2013 was $-1,807 Mil. It means Microsoft Corporation's accounts receivables declined by $1,807 Mil from Jun. 2012 to Jun. 2013 .

Microsoft Corporation's accounts receivables for the quarter that ended in Dec. 2013 was $15,986 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 Corporation's days sales outstanding for the three months ended in Dec. 2013 was 59.33.

In Ben Graham’s calculation of liquidation value, Apple Inc's accounts receivables are only considered to be worth 75% of book value. Microsoft Corporation's liquidation value for the three months ended in Dec. 2013 was $28,288 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 Corporation's Days Sales Outstanding for the quarter that ended in Dec. 2013 is calculated as:

Days Sales Outstanding
=Account Receivable/Revenue*Days in Period
=15986/24519*91
=59.33

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

Microsoft Corporation's liquidation value for the quarter that ended in Dec. 2013 is calculated as:

Liquidation Value
=Cash and Cash Equivalents-Total Liabilities+(0.75 * Account Receivable)+(0.5 * Inventory)
=83944-68443+0.75 * 15986+0.5 * 1594
=28,288

* 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 Corporation Annual Data

Jun04Jun05Jun06Jun07Jun08Jun09Jun10Jun11Jun12Jun13
ChangeInReceivables -687-1,243-2,071-1,764-1,5692,215-2,238-1,451-1,156-1,807

Microsoft Corporation Quarterly Data

Sep11Dec11Mar12Jun12Sep12Dec12Mar13Jun13Sep13Dec13
ChangeInReceivables 4,733-3,6522,770-5,0076,156-4,4882,191-5,6666,617-4,875
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