GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » Abercrombie & Fitch Co (NYSE:ANF) » Definitions » Accounts Receivable

Abercrombie & Fitch Co (Abercrombie & Fitch Co) Accounts Receivable

: $78 Mil (As of Jan. 2024)
View and export this data going back to 1996. Start your Free Trial

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Abercrombie & Fitch Co's accounts receivables for the quarter that ended in Jan. 2024 was $78 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Abercrombie & Fitch Co's Days Sales Outstanding for the quarter that ended in Jan. 2024 was 4.92.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Abercrombie & Fitch Co's Net-Net Working Capital per share for the quarter that ended in Jan. 2024 was $-14.75.


Abercrombie & Fitch Co Accounts Receivable Historical Data

The historical data trend for Abercrombie & Fitch 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.

Abercrombie & Fitch Co Annual Data
Trend Jan15 Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24
Accounts Receivable
Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 80.25 83.86 69.10 104.51 78.35

Abercrombie & Fitch Co Quarterly Data
Apr19 Jul19 Oct19 Jan20 Apr20 Jul20 Oct20 Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24
Accounts Receivable 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 Premium Member Only Premium Member Only Premium Member Only 104.51 106.15 112.60 96.76 78.35

Abercrombie & Fitch Co Accounts Receivable Calculation

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


Abercrombie & Fitch 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.

Abercrombie & Fitch Co's Days Sales Outstanding for the quarter that ended in Jan. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=78.346/1452.907*91
=4.92

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

Abercrombie & Fitch Co's Net-Net Working Capital Per Share for the quarter that ended in Jan. 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)
=(900.884+0.75 * 78.346+0.5 * 469.466-1924.246
-0-14.827)/50.5
=-14.75

* 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.


Abercrombie & Fitch Co Accounts Receivable Related Terms

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


Abercrombie & Fitch Co (Abercrombie & Fitch Co) Business Description

Traded in Other Exchanges
Address
6301 Fitch Path, New Albany, OH, USA, 43054
Abercrombie & Fitch Co is a specialty retailer that sells casual clothing, personal-care products, and accessories for men, women, and children. It sells direct to consumer through its stores and websites, which include the Abercrombie & Fitch, Abercrombie kids, and Hollister brands. Most stores are in the United States, but the company does have many stores in Canada, Europe, and Asia. All stores are leased. Abercrombie ships to well over 100 countries via its websites. The company sources its merchandise from dozens of vendors that are primarily located in Asia and Central America. Abercrombie has two distribution centers in Ohio to support its North American operations. It uses third-party distributors for sales in Europe and Asia.
Executives
Scott D. Lipesky officer: SVP and CFO 6301 FITCH PATH, NEW ALBANY OH 43054
Kristin A. Scott officer: Brand President-Hollister Co. 6301 FITCH PATH, NEW ALBANY OH 43054
Jay Rust officer: EVP Human Resources 6301 FITCH PATH, NEW ALBANY OH 43054
Samir Desai officer: EVP;Chief Digital&Tech Officer 6301 FITCH PATH, NEW ALBANY OH 43054
Sarah M. Gallagher director 6301 FITCH PATH, NEW ALBANY OH 43054
Kenneth B. Robinson director 6301 FITCH PATH, NEW ALBANY OH 43054
Gregory J Henchel officer: SVP, Gen Cnsl & Secy C/O HSN, INC., 1 HSN DRIVE, ST. PETERSBURG FL 33729
Fran Horowitz-bonadies officer: President of Hollister brand 6301 FITCH PATH, NEW ALBANY OH 43054
Terry Lee Burman director CLARENDON HOUSE, 2 CHURCH STREET, HAMILTON D0 HM11
Helen Vaid director 600 WEST CHICAGO AVE., STE 400, CHICAGO IL 60654
Kerrii B Anderson director WENDY'S INTERNATIONAL, INC, 4288 WEST DUBLIN-GRANVILLE RD., DUBLIN OH 43017
Suzanne M Coulter director 6301 FITCH PATH, NEW ALBANY OH 43054
Charles R Perrin director C/O AVON PRODUCS INC, 1345 AVENUE OF THE AMERICAS, NEW YORK NY 10105-0196
Holly May officer: SVP, Chief HR Officer 6301 FITCH PATH, NEW ALBANY OH 43054
James A Goldman director