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Pershing Square Holdings (XAMS:PSH) Accounts Receivable : $0 Mil (As of Dec. 2023)


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What is Pershing Square Holdings Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pershing Square Holdings's accounts receivables for the quarter that ended in Dec. 2023 was $0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pershing Square Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pershing Square Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-6.13.


Pershing Square Holdings Accounts Receivable Historical Data

The historical data trend for Pershing Square Holdings'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.

Pershing Square Holdings Accounts Receivable Chart

Pershing Square Holdings Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
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Pershing Square Holdings Semi-Annual Data
Dec14 Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23
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Pershing Square Holdings Accounts Receivable Calculation

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


Pershing Square Holdings 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.

Pershing Square Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/1586.636*91
=0.00

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

Pershing Square Holdings'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)
=(1928.921+0.75 * 0+0.5 * 0-3065.993
-0-0)/185.461
=-6.13

* 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.


Pershing Square Holdings Accounts Receivable Related Terms

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Pershing Square Holdings (XAMS:PSH) Business Description

Traded in Other Exchanges
Address
Les Banques, P.O. Box 255, Trafalgar Court, Channel Islands, Saint Peter Port, GGY, GY1 3QL
Pershing Square Holdings Ltd is an open-ended investment scheme. The company's investment objective is to preserve capital and to seek maximum, long-term capital appreciation commensurate with reasonable risk. It seeks to achieve its investment objective through long and occasionally short positions in equity or debt securities of public U.S. and non-U.S. issuers, derivative instruments, and other financial instruments.

Pershing Square Holdings (XAMS:PSH) Headlines