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Jason Co (TSE:3080) Accounts Receivable : 円476 Mil (As of Nov. 2023)


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What is Jason Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Jason Co's accounts receivables for the quarter that ended in Nov. 2023 was 円476 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Jason Co's Days Sales Outstanding for the quarter that ended in Nov. 2023 was 6.24.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Jason Co's Net-Net Working Capital per share for the quarter that ended in Nov. 2023 was 円73.73.


Jason Co Accounts Receivable Historical Data

The historical data trend for Jason Co'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.

Jason Co Accounts Receivable Chart

Jason Co Annual Data
Trend Feb14 Feb15 Feb16 Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 126.86 410.77 430.34 484.46 499.36

Jason Co Quarterly Data
Feb19 May19 Aug19 Nov19 Feb20 May20 Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23
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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 527.88 499.36 687.99 690.91 475.67

Jason Co Accounts Receivable Calculation

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


Jason Co 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.

Jason Co's Days Sales Outstanding for the quarter that ended in Nov. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=475.672/6956.38*91
=6.24

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

Jason Co's Net-Net Working Capital Per Share for the quarter that ended in Nov. 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)
=(4337.553+0.75 * 475.672+0.5 * 2618.563-5058.918
-0-0)/12.8117
=73.73

* 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.


Jason Co Accounts Receivable Related Terms

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Jason Co (TSE:3080) Business Description

Traded in Other Exchanges
N/A
Address
2-8-5 Otsugaoka, Chiba Prefecture, Kashiwa, JPN
Jason Co Ltd is engaged in comprehensive retailing of household necessities. It operates discount stores. The Company sells clothing and interior, household goods, foodstuffs in general, processed meat, general alcoholic beverages, stationery, pet supplies, baby supplies, cosmetics, watches, gardening products. Its subsidiaries are engaged in procurement of goods to supplement operations.

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