PepsiCo (BUE:PEP) Accounts Receivable

: ARS3,131,675 Mil (As of Dec. 2023)

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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PepsiCo's accounts receivables for the quarter that ended in Dec. 2023 was ARS3,131,675 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PepsiCo's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 28.42.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PepsiCo's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was ARS-33,007.99.

PepsiCo Accounts Receivable Historical Data

The historical data trend for PepsiCo'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.

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PepsiCo Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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385,360.40

560,870.94

724,300.27

1,373,388.76

3,131,675.00

PepsiCo 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															1,373,388.76	2,068,151.00	2,749,439.98	4,123,111.01	3,131,675.00

PepsiCo Accounts Receivable Calculation

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

PepsiCo 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	3131675.003	/	10053850.009	*	91
=	28.42

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

PepsiCo'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)
=	(3611083.003	+	0.75 * 3131675.003	+	0.5 * 1925574.002	-	29550738.027
-	0	-	48374)	/	687
=	-33,007.99

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.

PepsiCo Accounts Receivable Related Terms

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PepsiCo (BUE:PEP) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Beverages - Non-Alcoholic » PepsiCo Inc (BUE:PEP) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

PEP:USA PEP:Mexico 1PEP:Italy PEPd:UK 0QOS:UK PEP:Germany PEP:Switzerland PEPB34:Brazil PEPS:Austria

Address

700 Anderson Hill Road, Purchase, NY, USA, 10577

Website

https://www.pepsico.com

PepsiCo is a global leader in snacks and beverages, owning well-known household brands including Pepsi, Mountain Dew, Gatorade, Lay's, Cheetos, and Doritos, among others. The company dominates the global savory snacks market and also ranks as the second-largest beverage provider in the world (behind Coca-Cola) with diversified exposure to carbonated soft drinks, or CSD, as well as water, sports, and energy offerings. Convenience foods account for approximately 55% of its total revenue, with beverages making up the rest. Pepsi owns the bulk of its manufacturing and distribution capacity in the United States and overseas. International markets make up 40% of total sales and one third of operating profits.