JD.com (JD.com) Accounts Receivable : $2,843 Mil (As of Dec. 2023)

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What is JD.com Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. JD.com's accounts receivables for the quarter that ended in Dec. 2023 was $2,843 Mil.

Accounts receivable can be measured by Days Sales Outstanding. JD.com's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 6.05.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. JD.com's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-14.08.

JD.com Accounts Receivable Historical Data

The historical data trend for JD.com'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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JD.com Accounts Receivable Chart

JD.com Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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882.64

1,087.58

1,868.34

2,951.36

2,843.34

JD.com 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															2,951.36	2,261.39	2,793.17	2,837.12	2,843.34

JD.com Accounts Receivable Calculation

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

JD.com 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	2843.338	/	42866.726	*	91
=	6.05

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

JD.com'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)
=	(26630.346	+	0.75 * 2843.338	+	0.5 * 9531.666	-	46578.247
-	0	-	9036.442)	/	1568.83
=	-14.08

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.

JD.com Accounts Receivable Related Terms

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JD.com (JD.com) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » JD.com Inc (NAS:JD) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

JDCMF:USA JD:Mexico 09618:Hong Kong 0JOQ:UK 013C:Germany 013C:Germany 013A:Germany 013A:Germany 013A:Germany JDCO34:Brazil JD:Austria JD:Argentina

Address

No. 18 Kechuang 11 Street, 20th Floor, Building A, Yizhuang Economic and Technological Development Zo, Daxing District, Beijing, CHN, 101111

Website

https://www.jd.com

JD.com is a leading e-commerce platform with its 2022 China GMV being similar to Pinduoduo (GMV not reported), on our estimate, but still lower than Alibaba. it offers a wide selection of authentic products with speedy and reliable delivery. The company has built its own nationwide fulfilment infrastructure and last-mile delivery network, staffed by its own employees, which supports both its online direct sales, its online marketplace and omnichannel businesses.