The Stephan Co (The Stephan Co) Accounts Receivable : $0.22 Mil (As of Jun. 2017)

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What is The Stephan Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. The Stephan Co's accounts receivables for the quarter that ended in Jun. 2017 was $0.22 Mil.

Accounts receivable can be measured by Days Sales Outstanding. The Stephan Co's Days Sales Outstanding for the quarter that ended in Jun. 2017 was 10.37.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. The Stephan Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2017 was $0.22.

The Stephan Co Accounts Receivable Historical Data

The historical data trend for The Stephan Co'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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The Stephan Co Accounts Receivable Chart

The Stephan Co Annual Data

Trend

Dec06

Dec07

Dec08

Dec09

Dec10

Dec11

Dec12

Dec13

Dec14

Dec15

Accounts Receivable

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0.81

0.58

0.23

0.15

0.22

The Stephan Co Quarterly Data
	Jun12	Sep12	Dec12	Mar13	Jun13	Sep13	Dec13	Mar14	Jun14	Sep14	Dec14	Mar15	Jun15	Sep15	Dec15	Mar16	Jun16	Sep16	Mar17	Jun17
Accounts Receivable	Get a 7-Day Free Trial															0.24	0.19	0.20	0.19	0.22

The Stephan Co Accounts Receivable Calculation

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

The Stephan Co 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.

The Stephan Co's Days Sales Outstanding for the quarter that ended in Jun. 2017 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	0.223	/	1.962	*	91
=	10.37

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

The Stephan Co's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2017 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)
=	(0.717	+	0.75 * 0.223	+	0.5 * 0.966	-	0.522
-	0	-	0)	/	3.80313
=	0.22

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.

The Stephan Co Accounts Receivable Related Terms

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The Stephan Co (The Stephan Co) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Consumer Packaged Goods » The Stephan Co (OTCPK:SPCO) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

2211 Reach Road, Suite B4, Williamsport, PA, USA, 33610

Website

https://www.thestephanco.com

The Stephan Co operates in the hair care and personal grooming business. The company is engaged in the distribution of hair grooming and personal care products mainly throughout the United States. It has one reportable operating segment, Distributors. The Distributors segment consists of sales to distributors that purchase hair care products and beauty and barber supplies for sale to salons, barbershops, and beauty schools.

Executives

Richard A Barone	director	ONE CHAGRIN HIGHLANDS, 2000 AUBURN DRIVE SUITE 300, CLEVELAND OH 44122
Richard L Scott	10 percent owner
James F Adelson	10 percent owner	15 EAST 5TH STREET, SUITE 3200, TULSA OK 74103
Stephen J Heyman	10 percent owner	15 EAST 5TH STREET, SUITE 3200, TULSA OK 74103
Boston Avenue Capital Llc	10 percent owner	15 EAST 5TH STREET, SUITE 3200, TULSA OK 74103
Yorktown Avenue Capital, Llc	10 percent owner	15 EAST 5TH STREET, SUITE 3200, TULSA OK 74103
Charles M Gillman	10 percent owner	1223 WILSHIRE BOULEVARD, OFFICE 648, SANTA MONICA CA 90402
Value Fund Advisors, Llc	10 percent owner	15 EAST 5TH STREET, SUITE 2660, TULSA OK 74103

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