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Beauty Community PCL (BKK:BEAUTY) Accounts Receivable : ฿28.9 Mil (As of Mar. 2024)


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What is Beauty Community PCL Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Beauty Community PCL's accounts receivables for the quarter that ended in Mar. 2024 was ฿28.9 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Beauty Community PCL's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 22.50.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Beauty Community PCL's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was ฿0.01.


Beauty Community PCL Accounts Receivable Historical Data

The historical data trend for Beauty Community PCL'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.

Beauty Community PCL Accounts Receivable Chart

Beauty Community PCL Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 73.90 42.01 24.99 19.12 21.51

Beauty Community PCL Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
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 30.61 37.20 20.74 21.51 28.86

Beauty Community PCL Accounts Receivable Calculation

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


Beauty Community PCL 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.

Beauty Community PCL's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=28.858/117.035*91
=22.50

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

Beauty Community PCL's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(140.439+0.75 * 28.858+0.5 * 115.4-184.392
-0-0)/2994.19
=0.01

* 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.


Beauty Community PCL Accounts Receivable Related Terms

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Beauty Community PCL (BKK:BEAUTY) Business Description

Traded in Other Exchanges
N/A
Address
10/915 Soi Nuanchan 34, Nuanchan, Bungkum, Bangkok, THA, 10230
Beauty Community PCL sells skincare, makeup, and accessories throughout Thailand and other countries in Asia under the concepts of Beauty Buffet, Beauty Cottage, Beauty Market, and Made in Nature. The company offers a broad product range, including beauty accessories, makeup, facial care, body care, hair care, and beauty drink and food supplement products. The company distributes its products through several channels, including retail shops, e-commerce, consumer product, and overseas. It operates in the retail and non-retail business segments. Most revenue is earned from the retail operating segment, and sales are highest in the retail shops channel. Sales by product is highest for skin care and sales by geographic location are highest in Bangkok and vicinity.

Beauty Community PCL (BKK:BEAUTY) Headlines

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