Amazon.com (AMZN) Accounts Receivable

: $52,253 Mil (As of Dec. 2023)

View and export this data going back to 1997. Start your Free Trial

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Amazon.com's accounts receivables for the quarter that ended in Dec. 2023 was $52,253 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Amazon.com's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 28.05.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Amazon.com's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-17.66.

Amazon.com Accounts Receivable Historical Data

The historical data trend for Amazon.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.

* Premium members only.

Amazon.com Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

20,816.00

24,542.00

32,891.00

42,360.00

52,253.00

Amazon.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																42,360.00	37,646.00	39,925.00	35,600.00	52,253.00

Amazon.com Accounts Receivable Calculation

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

Amazon.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.

Amazon.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
=	52253	/	169961	*	91
=	28.05

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

Amazon.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)
=	(86780	+	0.75 * 52253	+	0.5 * 33318	-	325979
-	0	-	0)	/	10383
=	-17.66

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.

Amazon.com Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Amazon.com's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.

Amazon.com (AMZN) Business Description

Industry

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

Comparable Companies

Traded in Other Exchanges

AMZN:Peru AMZ N:Mexico AMZN_KZ:Kazakhstan AMZN:Italy AMZd:UK 0R1O:UK AMZ1:Germany AMZ:Germany AMZ:Germany AMZ:Germany AMZ:Germany AMZN:Chile AMZN:Canada AMZO34:Brazil AMZN:Austria AMZN:Argentina

Address

410 Terry Avenue North, Seattle, WA, USA, 98109-5210

Website

https://www.amazon.com

Amazon is a leading online retailer and one of the highest-grossing e-commerce aggregators, with $386 billion in net sales and approximately $578 billion in estimated physical/digital online gross merchandise volume in 2021. Retail-related revenue represents approximately 80% of the total, followed by Amazon Web Services' cloud computing, storage, database, and other offerings (10%-15%), advertising services (5%), and other. International segments constitute 25%-30% of Amazon's non-AWS sales, led by Germany, the United Kingdom, and Japan.

Executives

Adam Selipsky	officer: CEO Amazon Web Services	PO BOX 81226, SEATTLE WA 98108
Douglas J Herrington	officer: CEO Worldwide Amazon Stores	PO BOX 81226, SEATTLE WA 98108
David Zapolsky	officer: Senior Vice President	PO BOX 81226, SEATTLE WA 98108
Andrew R Jassy	director, officer: President and CEO	PO BOX 81226, SEATTLE WA 98108-1226
Shelley Reynolds	officer: Vice President	PO BOX 81226, SEATTLE WA 98108
Brian T Olsavsky	officer: Senior Vice President and CFO	PO BOX 81226, SEATTLE WA 98108
Daniel P Huttenlocher	director	ONE RIVERFRONT PLAZA, CORNING NY 14831
Brad D Smith	director	1040 13TH AVE, HUNTINGTON WV 25701
Jeffrey P Bezos	director, 10 percent owner, officer: Chairman, CEO and President	PO BOX 81226, SEATTLE WA 98108-1226
David H Clark	officer: Senior Vice President	PO BOX 81226, SEATTLE WA 98108
Jonathan Rubinstein	director	APPLE COMPUTER INC, 1 INFINITE LOOP, CUPERTINO CA 95014
Edith W Cooper	director	C/O ETSY, INC., 117 ADAMS STREET, BROOKLYN NY 11249
Judith A Mcgrath	director	PO BOX 81226, SEATTLE WA 98108
Jeffrey A Wilke	officer: CEO Worldwide Consumer	PO BOX 81226, SEATTLE WA 98108-1226
Patricia Q Stonesifer	director	PO BOX 81226, SEATTLE WA 98108-1226