Subaru (Subaru) Accounts Receivable : $2,493 Mil (As of Dec. 2023)

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What is Subaru Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Subaru's accounts receivables for the quarter that ended in Dec. 2023 was $2,493 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Subaru's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 25.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Subaru's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $0.87.

Subaru Accounts Receivable Historical Data

The historical data trend for Subaru'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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Subaru Accounts Receivable Chart

Subaru Annual Data

Trend

Mar14

Mar15

Mar16

Mar17

Mar18

Mar19

Mar20

Mar21

Mar22

Mar23

Accounts Receivable

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3,097.21

3,388.58

3,145.45

2,845.29

2,674.79

Subaru Quarterly Data
	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23
Accounts Receivable	Get a 7-Day Free Trial															2,593.42	2,674.79	2,470.26	2,521.43	2,493.47

Subaru Accounts Receivable Calculation

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

Subaru 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.

Subaru's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	2493.473	/	8910.471	*	91
=	25.54

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

Subaru's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2023 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)
=	(11069.401	+	0.75 * 2493.473	+	0.5 * 4285.439	-	13755.378
-	0	-	15.044)	/	1503.59
=	0.87

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.

Subaru Accounts Receivable Related Terms

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Subaru (Subaru) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Vehicles & Parts » Subaru Corp (OTCPK:FUJHY) » Definitions » Accounts Receivable

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FUJHF:USA 7270:Japan FUH:Germany

Address

Ebisu Subaru Building, 1-20-8, Ebisu, Shibuya-ku, Tokyo, JPN, 150-8554

Website

https://www.subaru.co.jp

Subaru Corp is a Japan-based company engaged in the automobile manufacturing business. The company is split into three segments: Automotive Business Unit, Aerospace Company, and Other Businesses. The Automotive Business, which constitutes the vast majority of the company's revenue, manufactures, repairs, and sells passenger cars and their components under the Subaru brand. The Aerospace Company includes airplanes and aerospace-related machinery and components. The Other Businesses segment consists of Industrial product, and real estate lease, among others. A vast majority of the sales is derived from North America.