IRSA Inversiones y Representaciones (IRSA Inversiones y Representaciones) Accounts Receivable : $180.7 Mil (As of Dec. 2023)

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What is IRSA Inversiones y Representaciones Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. IRSA Inversiones y Representaciones's accounts receivables for the quarter that ended in Dec. 2023 was $180.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. IRSA Inversiones y Representaciones's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 109.52.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. IRSA Inversiones y Representaciones's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-26.65.

IRSA Inversiones y Representaciones Accounts Receivable Historical Data

The historical data trend for IRSA Inversiones y Representaciones'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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IRSA Inversiones y Representaciones Accounts Receivable Chart

IRSA Inversiones y Representaciones Annual Data

Trend

Jun14

Jun15

Jun16

Jun17

Jun18

Jun19

Jun20

Jun21

Jun22

Jun23

Accounts Receivable

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721.17

814.91

146.71

194.04

107.81

IRSA Inversiones y Representaciones 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															101.88	114.60	107.81	86.22	180.72

IRSA Inversiones y Representaciones Accounts Receivable Calculation

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

IRSA Inversiones y Representaciones 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.

IRSA Inversiones y Representaciones's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	180.723	/	150.579	*	91
=	109.52

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

IRSA Inversiones y Representaciones'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)
=	(327.776	+	0.75 * 180.723	+	0.5 * 2.654	-	2253.385
-	0	-	136.474)	/	72.2394
=	-26.65

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.

IRSA Inversiones y Representaciones Accounts Receivable Related Terms

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IRSA Inversiones y Representaciones (IRSA Inversiones y Representaciones) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Real Estate » Real Estate » IRSA Inversiones y Representaciones SA (NYSE:IRS) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

IRY:Germany IRY:Germany IRSA:Argentina

Address

Carlos M. Della Paolera 261, 9th Floor, Buenos Aires, ARG, C1001ADA

Website

http://www.irsa.com.ar

IRSA Inversiones y Representaciones SA is engaged in a diversified business. The company's operating segment includes Shopping Malls; Offices; Sales and Developments; Hotels and others. It generates maximum revenue from the Shopping Malls segment. The Shopping Malls segment comprised lease and service revenues related to rental of commercial space and other spaces in the shopping malls of the company.