GURUFOCUS.COM » STOCK LIST » Industrials » Industrial Products » Schaffner Holding AG (STU:SFRN) » Definitions » Accounts Receivable

Schaffner Holding AG (STU:SFRN) Accounts Receivable : €26.7 Mil (As of Mar. 2023)


View and export this data going back to 2013. Start your Free Trial

What is Schaffner Holding AG Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Schaffner Holding AG's accounts receivables for the quarter that ended in Mar. 2023 was €26.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Schaffner Holding AG's Days Sales Outstanding for the quarter that ended in Mar. 2023 was 56.94.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Schaffner Holding AG's Net-Net Working Capital per share for the quarter that ended in Mar. 2023 was €25.49.


Schaffner Holding AG Accounts Receivable Historical Data

The historical data trend for Schaffner Holding AG'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.

Schaffner Holding AG Accounts Receivable Chart

Schaffner Holding AG Annual Data
Trend Sep13 Sep14 Sep15 Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 38.17 33.68 30.54 23.60 31.86

Schaffner Holding AG Semi-Annual Data
Sep13 Mar14 Sep14 Mar15 Sep15 Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 30.11 23.60 25.43 31.86 26.69

Schaffner Holding AG Accounts Receivable Calculation

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


Schaffner Holding AG 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.

Schaffner Holding AG's Days Sales Outstanding for the quarter that ended in Mar. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=26.69/85.547*91
=56.94

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

Schaffner Holding AG's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(14.563+0.75 * 26.69+0.5 * 31.884-34.443
-0-0)/0.63081
=25.49

* 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.


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.


Schaffner Holding AG Accounts Receivable Related Terms

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


Schaffner Holding AG (STU:SFRN) Business Description

Traded in Other Exchanges
Address
Nordstrasse 11e, Luterbach, CHE, 4542
Schaffner Holding AG is engaged in the development and production of solutions which ensure the operation of electronic systems. The company's portfolio includes EMC/EMI components, power quality filters and othe related services. It is organized into three business segments - Electromagnetic Compatibility (EMC), Power Magnetics (PM) and Automotive (AM). EMC segment develops and manufactures standard and custom components that protect power electronic systems from line interference; PM segment develops and manufactures components to ensure the reliable operation of power electronic systems; and AM segment supports automobile manufacturers and system suppliers with its specialized EMC expertise. The majority of its revenue is derived from EMC segment.

Schaffner Holding AG (STU:SFRN) Headlines

No Headlines