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Baillie Gifford Japan Trust (The) (Baillie Gifford Japan Trust (The)) Accounts Receivable : $0.0 Mil (As of Feb. 2024)


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What is Baillie Gifford Japan Trust (The) Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Baillie Gifford Japan Trust (The)'s accounts receivables for the quarter that ended in Feb. 2024 was $0.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Baillie Gifford Japan Trust (The)'s Days Sales Outstanding for the quarter that ended in Feb. 2024 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. Baillie Gifford Japan Trust (The)'s Net-Net Working Capital per share for the quarter that ended in Feb. 2024 was $-1.87.


Baillie Gifford Japan Trust (The) Accounts Receivable Historical Data

The historical data trend for Baillie Gifford Japan Trust (The)'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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Baillie Gifford Japan Trust (The) Accounts Receivable Chart

Baillie Gifford Japan Trust (The) Annual Data
Trend Aug14 Aug15 Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23
Accounts Receivable
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Baillie Gifford Japan Trust (The) Semi-Annual Data
Aug14 Feb15 Aug15 Feb16 Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24
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Baillie Gifford Japan Trust (The) Accounts Receivable Calculation

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


Baillie Gifford Japan Trust (The) 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.

Baillie Gifford Japan Trust (The)'s Days Sales Outstanding for the quarter that ended in Feb. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/66.058*91
=0.00

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

Baillie Gifford Japan Trust (The)'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)
=(11.87+0.75 * 0+0.5 * 0-182.653
-0-0)/91.424
=-1.87

* 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.


Baillie Gifford Japan Trust (The) Accounts Receivable Related Terms

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Baillie Gifford Japan Trust (The) (Baillie Gifford Japan Trust (The)) Business Description

Traded in Other Exchanges
Address
Calton Square, 1 Greenside Row, Edinburgh, GBR, EH1 3AN
Baillie Gifford Japan Trust (The) PLC is an investment company based in the United Kingdom. The company's aims to achieve long-term capital growth principally through investment in medium to smaller sized Japanese companies, which have above average prospects for growth. It invests in various sectors, such as commerce and services; manufacturing and machinery; electrical and electronics; retail; real estate and construction; information, communication and utilities, chemicals and other materials; financials, and pharmaceuticals and food.

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