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e.l.f. Beauty (e.l.f. Beauty) Accounts Receivable : $121.1 Mil (As of Dec. 2023)


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What is e.l.f. Beauty Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. e.l.f. Beauty's accounts receivables for the quarter that ended in Dec. 2023 was $121.1 Mil.

Accounts receivable can be measured by Days Sales Outstanding. e.l.f. Beauty's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 40.77.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. e.l.f. Beauty's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-4.12.


e.l.f. Beauty Accounts Receivable Historical Data

The historical data trend for e.l.f. Beauty'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.

e.l.f. Beauty Accounts Receivable Chart

e.l.f. Beauty Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Mar19 Mar20 Mar21 Mar22 Mar23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 32.28 29.72 40.19 45.57 67.93

e.l.f. Beauty 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 66.24 67.93 90.53 86.68 121.06

e.l.f. Beauty Accounts Receivable Calculation

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


e.l.f. Beauty 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.

e.l.f. Beauty's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=121.061/270.943*91
=40.77

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

e.l.f. Beauty'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)
=(72.705+0.75 * 121.061+0.5 * 204.504-494.06
-0-0)/55.4122
=-4.12

* 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.


e.l.f. Beauty Accounts Receivable Related Terms

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e.l.f. Beauty (e.l.f. Beauty) Business Description

Traded in Other Exchanges
Address
570 10th Street, Oakland, CA, USA, 94607
e.l.f. Beauty Inc is a cosmetic company based in the United States. The company offers cosmetic accessories for women which include eyeliner, mascara, false eyelashes, lipstick, the foundation for the face, moisturizer, cleanser, and other tools through its stores and e-commerce channels. The products that the company sells are marketed under the e.l.f. Cosmetics, W3LL PEOPLE and Keys Soulcare brands. It carries out the sales within the US and internationally, out of which maximum revenue is generated from the US.
Executives
Joshua Allen Franks officer: SVP, Operations C/O E.L.F. BEAUTY, INC., 570 10TH STREET, OAKLAND CA 94607
Scott Milsten officer: See remarks C/O E.L.F. BEAUTY, INC., 570 10TH STREET, OAKLAND CA 94607
Tarang Amin director, 10 percent owner, officer: See remarks C/O SCHIFF NUTRITION INTERNATIONAL, INC., 2002 SOUTH 5070 WEST, SALT LAKE CITY UT 84104
Richard G Wolford director
Levitan Lauren Cooks director 570 10TH STREET, OAKLAND CA 94607
Maureen C. Watson director 570 10TH STREET, OAKLAND CA 94607
Beth M Pritchard director BORDERS GROUP INC, 100 PHOENIX DRIVE, ANN ARBOR MI 48108
Jennifer Catherine Hartnett officer: Chief Commercial Officer C/O E.L.F. BEAUTY, INC., 570 10TH STREET, OAKLAND CA 94607
Tiffany F. Daniele director C/O USHG ACQUISITION CORP., 853 BROADWAY, 17TH FLOOR, NEW YORK NY 10003
Mandy J Fields officer: See Remarks C/O E.L.F. BEAUTY, INC., 570 10TH STREET, OAKLAND CA 94607
Kory Marchisotto officer: See Remarks C/O E.L.F. BEAUTY, INC., 570 10TH STREET, OAKLAND CA 94607
Gayle Tait director C/O E.L.F. BEAUTY, INC., 570 10TH STREET, 3RD FLOOR, OAKLAND CA 94607
Baruch Richard F Jr officer: See remarks SCHIFF NUTRITION INTERNATIONAL INC, 2002 SOUTH 5070 WEST, SALT LAKE CITY UT 84104-4726
Sabrina Simmons director GAP INC., 2 FOLSOM STREET, SAN FRANCISCO CA 94105
Kenneth Jr Mitchell director C/O E.L.F. BEAUTY, INC., 570 10TH STREET, OAKLAND CA 94607