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JSP Pharmaceutical Manufacturing (Thailand) PCL (BKK:JSP-F) Accounts Receivable : ฿88.32 Mil (As of Mar. 2024)


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What is JSP Pharmaceutical Manufacturing (Thailand) PCL Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. JSP Pharmaceutical Manufacturing (Thailand) PCL's accounts receivables for the quarter that ended in Mar. 2024 was ฿88.32 Mil.

Accounts receivable can be measured by Days Sales Outstanding. JSP Pharmaceutical Manufacturing (Thailand) PCL's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 51.77.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. JSP Pharmaceutical Manufacturing (Thailand) PCL's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was ฿-0.73.


JSP Pharmaceutical Manufacturing (Thailand) PCL Accounts Receivable Historical Data

The historical data trend for JSP Pharmaceutical Manufacturing (Thailand) 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.

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JSP Pharmaceutical Manufacturing (Thailand) PCL Accounts Receivable Chart

JSP Pharmaceutical Manufacturing (Thailand) PCL Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
57.09 43.74 30.91 77.76 87.92

JSP Pharmaceutical Manufacturing (Thailand) PCL Quarterly Data
Dec19 Jun20 Dec20 Mar21 Jun21 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 64.61 86.74 93.38 87.92 88.32

JSP Pharmaceutical Manufacturing (Thailand) PCL Accounts Receivable Calculation

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


JSP Pharmaceutical Manufacturing (Thailand) 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.

JSP Pharmaceutical Manufacturing (Thailand) 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
=88.316/155.661*91
=51.77

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

JSP Pharmaceutical Manufacturing (Thailand) 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)
=(34.299+0.75 * 88.316+0.5 * 117.755-443.197
-0-61.368)/474.555
=-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.


JSP Pharmaceutical Manufacturing (Thailand) PCL Accounts Receivable Related Terms

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JSP Pharmaceutical Manufacturing (Thailand) PCL (BKK:JSP-F) Business Description

Traded in Other Exchanges
N/A
Address
No. 255 and 257, Soi Sathupradit, 58, Bang Pongphang, Yannawa, Bangkok, THA, 10120
JSP Pharmaceutical Manufacturing (Thailand) PCL is engaged in producing drugs, dietary supplements, cosmetics, herbs, and dietary supplements in the form of vitamins including healthy coffee Ready. Its segments include Manufacturing and distribution of products under the customer's Brand name and Own Brand name. The majority of the revenue comes from the manufacturing and distribution of products under the customer's brand name. The Group is managed and operates principally in Thailand.

JSP Pharmaceutical Manufacturing (Thailand) PCL (BKK:JSP-F) Headlines

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