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Square Pharmaceuticals (DHA:SQURPHARMA) Accounts Receivable : BDT2,840 Mil (As of Dec. 2023)


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What is Square Pharmaceuticals Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Square Pharmaceuticals's accounts receivables for the quarter that ended in Dec. 2023 was BDT2,840 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Square Pharmaceuticals's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 13.99.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Square Pharmaceuticals's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was BDT52.20.


Square Pharmaceuticals Accounts Receivable Historical Data

The historical data trend for Square Pharmaceuticals'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.

Square Pharmaceuticals Accounts Receivable Chart

Square Pharmaceuticals Annual Data
Trend Mar14 Mar15 Mar16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,561.82 1,520.30 2,916.18 2,159.07 3,420.72

Square Pharmaceuticals 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 2,698.78 2,588.40 3,420.72 2,622.34 2,839.59

Square Pharmaceuticals Accounts Receivable Calculation

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


Square Pharmaceuticals 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2839.591/18518.951*91
=13.99

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

Square Pharmaceuticals'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)
=(56878.719+0.75 * 2839.591+0.5 * 12260.1-18860.175
-0-1.309)/886.451
=52.20

* 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.


Square Pharmaceuticals Accounts Receivable Related Terms

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Square Pharmaceuticals (DHA:SQURPHARMA) Business Description

Traded in Other Exchanges
N/A
Address
Square Centre, 48, Mohakhali Commercial Area, Dhaka, BGD, 1212
Square Pharmaceuticals PLC is a Bangladesh-based pharmaceutical company engaged in the manufacturing and marketing of generic pharmaceuticals products, Basic chemical products, and animal health products. It manufactures drugs like paracetamol, clotrimazole, antiallergic, Nitroglycerin, xylometazoline HCl, erythromycin, and various other drugs. The company operates in Bangladesh and sells its products locally and internationally. The company operates in one segment, which is the business of developing, manufacturing, and marketing drugs.

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