GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Consumer Packaged Goods » Chumporn Palm Oil Industry PCL (BKK:CPI) » Definitions » Accounts Receivable

Chumporn Palm Oil Industry PCL (BKK:CPI) Accounts Receivable : ฿393 Mil (As of Dec. 2024)


View and export this data going back to 1994. Start your Free Trial

What is Chumporn Palm Oil Industry PCL Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Chumporn Palm Oil Industry PCL's accounts receivables for the quarter that ended in Dec. 2024 was ฿393 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Chumporn Palm Oil Industry PCL's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 33.86.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Chumporn Palm Oil Industry PCL's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was ฿-0.73.


Chumporn Palm Oil Industry PCL Accounts Receivable Historical Data

The historical data trend for Chumporn Palm Oil Industry 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.

Chumporn Palm Oil Industry PCL Accounts Receivable Chart

Chumporn Palm Oil Industry PCL Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 324.09 539.10 492.91 423.74 392.69

Chumporn Palm Oil Industry PCL Quarterly Data
Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24
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 423.74 417.66 439.46 533.70 392.69

Chumporn Palm Oil Industry PCL Accounts Receivable Calculation

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


Chumporn Palm Oil Industry 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.

Chumporn Palm Oil Industry PCL's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=392.69/1058.283*91
=33.86

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

Chumporn Palm Oil Industry PCL's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=(98.174+0.75 * 392.69+0.5 * 463.133-1085.231
-0-0)/632.753
=-0.73

* 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.


Chumporn Palm Oil Industry PCL Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Chumporn Palm Oil Industry PCL's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Chumporn Palm Oil Industry PCL Business Description

Traded in Other Exchanges
Address
No. 296 Moo 2, Phetchkasem Road, Tambon Salui, Ampur Tasae, Salui Sub-District, Thasae District, Chumporn, THA, 86140
Chumporn Palm Oil Industry PCL is principally engaged in the manufacturing and distribution of palm oil products. The company produces and distributes palm oil products to consumer markets. The business operates in segments that include Palm Oil products, Palm seeds, palm sprouts and coconut sprouts and Electricity. Sale of palm oil products, palm sprouts and palm seeds generates the maximum revenue for the company.