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Lawson (TSE:2651) Accounts Receivable : 円234,295 Mil (As of Feb. 2024)


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What is Lawson Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lawson's accounts receivables for the quarter that ended in Feb. 2024 was 円234,295 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lawson's Days Sales Outstanding for the quarter that ended in Feb. 2024 was 78.08.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lawson's Net-Net Working Capital per share for the quarter that ended in Feb. 2024 was 円-13,880.11.


Lawson Accounts Receivable Historical Data

The historical data trend for Lawson'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.

Lawson Accounts Receivable Chart

Lawson Annual Data
Trend Feb15 Feb16 Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 47,366.00 46,385.00 193,405.00 223,648.00 234,295.00

Lawson Quarterly Data
May19 Aug19 Nov19 Feb20 May20 Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24
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 223,648.00 238,525.00 243,721.00 239,187.00 234,295.00

Lawson Accounts Receivable Calculation

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


Lawson 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.

Lawson's Days Sales Outstanding for the quarter that ended in Feb. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=234295/273821*91
=78.08

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

Lawson's Net-Net Working Capital Per Share for the quarter that ended in Feb. 2024 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)
=(433343+0.75 * 234295+0.5 * 29176-2008198
-0-4548)/100.078
=-13,880.11

* 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.


Lawson Accounts Receivable Related Terms

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Lawson (TSE:2651) Business Description

Traded in Other Exchanges
Address
East Tower, Gate City Osaki, 11-2, Osaki 1-chome, Shinagawa-ku, Tokyo, JPN, 141-8643
Lawson is the third-largest convenience-store operator in Japan with more than 14,500 stores domestically, and more than 3,400 stores overseas with more than 90% of stores located in China. Convenience-store operations inclusive of franchise fees represent about 55% of group operating revenue and 75% of operating profits. Other activities include Seijo Ishii (an upscale food-store chain with 163 stores in Japan as of November 2020) and entertainment businesses comprising cinema operations with 43 theaters, the HMV music store chain, and Lawson HMV ticketing services.

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