GURUFOCUS.COM » STOCK LIST » Healthcare » Biotechnology » Lin BioScience Inc (ROCO:6696) » Definitions » Accounts Receivable

Lin BioScience (ROCO:6696) Accounts Receivable : NT$0.00 Mil (As of Jun. 2023)


View and export this data going back to 2018. Start your Free Trial

What is Lin BioScience Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lin BioScience's accounts receivables for the quarter that ended in Jun. 2023 was NT$0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lin BioScience's Net-Net Working Capital per share for the quarter that ended in Jun. 2023 was NT$13.99.


Lin BioScience Accounts Receivable Historical Data

The historical data trend for Lin BioScience'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.

* Premium members only.

Lin BioScience Accounts Receivable Chart

Lin BioScience Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial - - - - -

Lin BioScience Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only - - - - -

Lin BioScience Accounts Receivable Calculation

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


Lin BioScience 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.

Lin BioScience's Days Sales Outstanding for the quarter that ended in Jun. 2023 is calculated as:

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

Lin BioScience's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(1954.815+0.75 * 0+0.5 * 0-179.477
-0-747.037)/73.49
=13.99

* 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.


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.


Lin BioScience Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Lin BioScience's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Lin BioScience (ROCO:6696) Business Description

Traded in Other Exchanges
N/A
Address
Zhongxiao East Road, 12th Floor, No. 68, Section 5, Xinyi District, Taipei City, TWN, 110
Lin BioScience Inc is a drug development company. It specializes in therapies for diseases with unmet medical needs. Its novel pipeline consists of first-in-class drugs aimed at treating life-threatening or disabling diseases in oncology, ophthalmology, cardiovascular, and metabolic disease.

Lin BioScience (ROCO:6696) Headlines

No Headlines