Cepton (Cepton) Accounts Receivable : $3.63 Mil (As of Dec. 2023)

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What is Cepton Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cepton's accounts receivables for the quarter that ended in Dec. 2023 was $3.63 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cepton's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 66.81.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cepton's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-3.44.

Cepton Accounts Receivable Historical Data

The historical data trend for Cepton'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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Cepton Accounts Receivable Chart

Cepton Annual Data

Trend

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

0.65

0.29

0.50

1.30

3.63

Cepton Quarterly Data
	Dec19	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23
Accounts Receivable	Get a 7-Day Free Trial										1.30	1.04	2.09	2.10	3.63

Cepton Accounts Receivable Calculation

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

Cepton 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	3.625	/	4.951	*	91
=	66.81

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

Cepton'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)
=	(56.375	+	0.75 * 3.625	+	0.5 * 2.396	-	114.816
-	0	-	0)	/	15.8615
=	-3.44

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.

Cepton Accounts Receivable Related Terms

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Cepton (Cepton) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Technology » Hardware » Cepton Inc (NAS:CPTN) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

399 West Trimble Road, San Jose, CA, USA, 95131

Website

https://www.cepton.com

Cepton Inc provides lidar-based solutions for a range of markets such as automotive, smart cities, smart spaces and smart industrial applications. The company's patented MMT-based lidar technology enables reliable, scalable and cost-effective solutions that deliver long range, high resolution 3D perception for smart applications.

Executives

Ming Qiu	officer: Controller	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Liqun Han	officer: SVP of Operations	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Jun Pei	director, 10 percent owner, officer: CEO and President	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Mark Mccord	officer: Chief Technology Officer	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Hideharu Konagaya	director	C/O CEPTON, INC., 399 WEST TRIMBLE ROAD, SAN JOSE CA 95131
Paul Anawalt	officer: General Counsel and Secretary	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Hull Xu	officer: Chief Financial Officer	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Jinying Chen	officer: Corporate Controller	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Ldv Partners Fund I, L.p.	10 percent owner	24201 SUMMERHILL AVENUE, LOS ALTOS CA 94024
Xiaogang Zhang	director	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Koito Manufacturing Co., Ltd.	10 percent owner	4-8-3, TAKANAWA, MINATO-KU, TOKYO M0 1088711
May Wang	director	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Winston S Fu	director, 10 percent owner, officer: CFO and Secretary	24201 SUMMERHILL AVENUE, LOS ALTOS CA 94024
Takayuki Katsuda	director	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131
Dongyi Liao	officer: SVP of Applications	C/O CEPTON, INC., 399 W. TRIMBLE ROAD, SAN JOSE CA 95131