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Saizeriya Co (TSE:7581) Accounts Receivable : 円3,461 Mil (As of Feb. 2024)


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What is Saizeriya Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Saizeriya Co's accounts receivables for the quarter that ended in Feb. 2024 was 円3,461 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Saizeriya Co's Days Sales Outstanding for the quarter that ended in Feb. 2024 was 6.07.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Saizeriya Co's Net-Net Working Capital per share for the quarter that ended in Feb. 2024 was 円476.85.


Saizeriya Co Accounts Receivable Historical Data

The historical data trend for Saizeriya 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.

Saizeriya Co Accounts Receivable Chart

Saizeriya Co Annual Data
Trend Aug14 Aug15 Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,979.00 1,046.00 1,490.00 2,582.00 3,525.00

Saizeriya Co Quarterly Data
May19 Aug19 Nov19 Feb20 May20 Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24
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 2,559.00 2,974.00 3,525.00 3,402.00 3,461.00

Saizeriya Co Accounts Receivable Calculation

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


Saizeriya 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.

Saizeriya Co's Days Sales Outstanding for the quarter that ended in Feb. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3461/51988*91
=6.07

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

Saizeriya Co's Net-Net Working Capital Per Share for the quarter that ended in Feb. 2024 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)
=(71079+0.75 * 3461+0.5 * 12967-56771
-0-0)/49.045
=476.85

* 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.


Saizeriya Co Accounts Receivable Related Terms

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Saizeriya Co (TSE:7581) Business Description

Traded in Other Exchanges
N/A
Address
2-5 Asahi, Yoshikawa City, JPN, 3420008
Saizeriya Co Ltd operates more than 1,000 casual Italian-style restaurants in Japan and close to another 300 of those restaurants in other Southeast Asian countries, particularly China. Saizeriya has a vertically integrated manufacturing and sales system that covers all stages from raw material purchasing and processing to restaurant service. Its business includes farms and factories in Japan, Australia, and Italy to grow vegetables and process meat and dairy. More than three fourths of the company's sales come from restaurants in Japan.

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