Pernod Ricard (Pernod Ricard) Accounts Receivable

: $2,680 Mil (As of Dec. 2023)

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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pernod Ricard's accounts receivables for the quarter that ended in Dec. 2023 was $2,680 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pernod Ricard's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 68.07.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pernod Ricard's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-64.55.

Pernod Ricard Accounts Receivable Historical Data

The historical data trend for Pernod Ricard'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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Pernod Ricard Annual Data

Trend

Jun14

Jun15

Jun16

Jun17

Jun18

Jun19

Jun20

Jun21

Jun22

Jun23

Accounts Receivable

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1,385.31

1,020.27

1,356.63

1,467.23

1,965.33

Pernod Ricard Semi-Annual Data
	Jun14	Dec14	Jun15	Dec15	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23
Accounts Receivable	Get a 7-Day Free Trial															2,523.16	1,467.23	2,615.47	1,965.33	2,680.48

Pernod Ricard Accounts Receivable Calculation

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

Pernod Ricard 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	2680.48	/	7186.478	*	91
=	68.07

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

Pernod Ricard'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)
=	(1787.35	+	0.75 * 2680.48	+	0.5 * 8998.909	-	23476.554
-	0	-	1107.961)	/	252.312
=	-64.55

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.

Pernod Ricard Accounts Receivable Related Terms

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Pernod Ricard (Pernod Ricard) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Beverages - Alcoholic » Pernod Ricard SA (OTCPK:PDRDF) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

PRNDY:USA RI:Mexico RIp:UK 0HAT:UK RI:France PER:Germany

Address

5, Cours Paul Ricard, Paris, FRA, 75008

Website

https://www.pernod-ricard.com

Pernod Ricard is the world's second-largest spirits maker by volume, behind Diageo. The firm's key markets are Europe, the United States, and Asia. Pernod's key spirits brands include Absolut vodka, Beefeater gin, Chivas Regal and The Glenlivet scotch whisky, Jameson Irish whiskey, Malibu rum, and Martell cognac. The firm's strategic wine portfolio, which represented around 5% of fiscal 2022 revenue among the group's focus brands, includes Jacob's Creek, Brancott Estate, Campo Viejo, Mumm, and Perrier-Jouet.