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YDUQS Participacoes (BSP:YDUQ3) Accounts Receivable : R$1,207 Mil (As of Dec. 2023)


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What is YDUQS Participacoes Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. YDUQS Participacoes's accounts receivables for the quarter that ended in Dec. 2023 was R$1,207 Mil.

Accounts receivable can be measured by Days Sales Outstanding. YDUQS Participacoes's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 89.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. YDUQS Participacoes's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was R$-15.93.


YDUQS Participacoes Accounts Receivable Historical Data

The historical data trend for YDUQS Participacoes'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.

YDUQS Participacoes Accounts Receivable Chart

YDUQS Participacoes Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 759.62 890.15 957.75 1,055.89 1,206.68

YDUQS Participacoes 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 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 1,055.89 1,065.29 1,186.55 1,178.70 1,206.68

YDUQS Participacoes Accounts Receivable Calculation

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


YDUQS Participacoes 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1206.679/1229.686*91
=89.54

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

YDUQS Participacoes'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)
=(698.346+0.75 * 1206.679+0.5 * 0-6230.511
-0-14.749)/291.353
=-15.93

* 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.


YDUQS Participacoes Accounts Receivable Related Terms

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YDUQS Participacoes (BSP:YDUQ3) Business Description

Traded in Other Exchanges
N/A
Address
Avenida Venezuela, 4200-Bloco 11, Barra da Tijuca, Rio de Janeiro, RJ, BRA, 22640102
YDUQS Participacoes SA is a Brazilian education company that focuses on postsecondary education. The company operates universities, colleges, and distance learning campuses across the country, with over 90 locations across 22 Brazilian states. It offers undergraduate, graduate, and professional designation programs to its students. Estacio Participacoes attracts middle- and lower-income workers across the country to its educational programs and enrolls over 500,000 students annually. Approximately 75% of enrollees study at the company's on-campus locations, which drive the majority of revenue for the company. Geographically, Estacio Participacoes operates the majority of its campuses around Rio de Janeiro.

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