GURUFOCUS.COM » STOCK LIST » Financial Services » Banks » BEO Bancorp OR (OTCPK:BEOB) » Definitions » Accounts Receivable

BEO Bancorp OR (BEO Bancorp OR) Accounts Receivable : $1.90 Mil (As of Sep. 2007)


View and export this data going back to 2004. Start your Free Trial

What is BEO Bancorp OR Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. BEO Bancorp OR's accounts receivables for the quarter that ended in Sep. 2007 was $1.90 Mil.

Accounts receivable can be measured by Days Sales Outstanding. BEO Bancorp OR's Days Sales Outstanding for the quarter that ended in Sep. 2007 was 44.50.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. BEO Bancorp OR's Net-Net Working Capital per share for the quarter that ended in Sep. 2007 was $-330.27.


BEO Bancorp OR Accounts Receivable Historical Data

The historical data trend for BEO Bancorp OR'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.

BEO Bancorp OR Accounts Receivable Chart

BEO Bancorp OR Annual Data
Trend Dec03 Dec04 Dec05 Dec06
Accounts Receivable
0.67 1.34 1.46 1.84

BEO Bancorp OR Quarterly Data
Mar04 Jun04 Sep04 Dec04 Mar05 Jun05 Sep05 Dec05 Mar06 Jun06 Sep06 Dec06 Mar07 Jun07 Sep07
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 - 1.84 - 2.11 1.90

BEO Bancorp OR Accounts Receivable Calculation

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


BEO Bancorp OR 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.

BEO Bancorp OR's Days Sales Outstanding for the quarter that ended in Sep. 2007 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.896/3.888*91
=44.50

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

BEO Bancorp OR's Net-Net Working Capital Per Share for the quarter that ended in Sep. 2007 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)
=(6.31+0.75 * 1.896+0.5 * 0-298.588
-0-0)/0.88066
=-330.27

* 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.


BEO Bancorp OR Accounts Receivable Related Terms

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


BEO Bancorp OR (BEO Bancorp OR) Business Description

Traded in Other Exchanges
N/A
Address
250 NW Gale Street, PO Box 39, Heppner, OR, USA, 97836
BEO Bancorp OR provides commercial and consumer financing, banking and mortgage lending and other services in Northeastern Oregon. The company activities include lending and deposit functions such as commercial, agricultural, real estate, instalment, credit card and mortgage loans; checking, money market, time deposit and savings accounts; internet banking and bill payment; automated teller machines and safe deposit facilities.

BEO Bancorp OR (BEO Bancorp OR) Headlines

No Headlines