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Yoshinoya Holdings Co (TSE:9861) Accounts Receivable : 円5,889 Mil (As of Nov. 2023)


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What is Yoshinoya Holdings Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Yoshinoya Holdings Co's accounts receivables for the quarter that ended in Nov. 2023 was 円5,889 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Yoshinoya Holdings Co's Days Sales Outstanding for the quarter that ended in Nov. 2023 was 11.38.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Yoshinoya Holdings Co's Net-Net Working Capital per share for the quarter that ended in Nov. 2023 was 円-279.26.


Yoshinoya Holdings Co Accounts Receivable Historical Data

The historical data trend for Yoshinoya Holdings 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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Yoshinoya Holdings Co Accounts Receivable Chart

Yoshinoya Holdings Co 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 8,005.00 6,381.00 5,662.00 6,131.00 5,061.00

Yoshinoya Holdings Co 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 6,131.00 6,791.00 6,221.00 5,889.00 5,061.00

Yoshinoya Holdings Co Accounts Receivable Calculation

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


Yoshinoya Holdings 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.

Yoshinoya Holdings Co's Days Sales Outstanding for the quarter that ended in Nov. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5889/47238*91
=11.38

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

Yoshinoya Holdings Co's Net-Net Working Capital Per Share for the quarter that ended in Nov. 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)
=(26873+0.75 * 5889+0.5 * 8390-53066
-0-481)/64.6801
=-279.26

* 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.


Yoshinoya Holdings Co Accounts Receivable Related Terms

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Yoshinoya Holdings Co (TSE:9861) Business Description

Traded in Other Exchanges
N/A
Address
36-2 Nihonbashihakozakicho, 18th Floor Daiwa Rivergate, (Reception on 18th Floor, North Wing), Chuo-ku, Tokyo, JPN, 103-0015
Yoshinoya Holdings Co Ltd owns, operates, and franchises thousands of restaurants primarily in Japan. The company has five business segments: Yoshinoya, a restaurant brand that serves gyudon and other fast food and accounts for roughly half of the company's sales; Hanamaru, a self-service sanuki udon restaurant brand; Arcmeal, which operates Steak-no-Don, Shabu Shabu Don-tei, Steak House Volks, and Don Italiano restaurants; Kyotaru, which operates takeout sushi and rotary sushi restaurants called Sushi Misaki Maru, Kaisen Misakiko, and Kyotaru; and Overseas, which operates primarily Yoshinoya restaurants in China, the United States, Thailand, and Malaysia. The company has roughly 2,000 stores in Japan and nearly 700 outside Japan.

Yoshinoya Holdings Co (TSE:9861) Headlines

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