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SPML Infra (BOM:500402) Accounts Receivable : ₹0 Mil (As of Dec. 2023)


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What is SPML Infra Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. SPML Infra's accounts receivables for the quarter that ended in Dec. 2023 was ₹0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. SPML Infra's Days Sales Outstanding for the quarter that ended in Dec. 2023 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. SPML Infra's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was ₹N/A.


SPML Infra Accounts Receivable Historical Data

The historical data trend for SPML Infra'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.

SPML Infra Accounts Receivable Chart

SPML Infra Annual Data
Trend Mar14 Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8,973.74 7,168.13 14,419.36 14,507.20 14,236.00

SPML Infra Quarterly Data
Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23
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 - 14,236.00 - 12,190.09 -

SPML Infra Accounts Receivable Calculation

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


SPML Infra 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.

SPML Infra's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/2522.361*91
=0.00

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

SPML Infra's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2023 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)
=(0+0.75 * 0+0.5 * 0-N/A
-0-0)/48.9779
=N/A

* 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.


SPML Infra Accounts Receivable Related Terms

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SPML Infra (BOM:500402) Business Description

Traded in Other Exchanges
Address
22, Camac Street, Block A, 3rd Floor, Kolkata, WB, IND, 700016
SPML Infra Ltd is an Indian-based infrastructure development company. It is engaged in providing infrastructure solutions for water management, water infrastructure development, wastewater treatment, power generation, transmission and distribution, solid waste management, and other civil infrastructures. The company's operating segment includes Construction, Trading, Hydro Power Generation, Waste Management, and Others. Nearly half of the revenue is generated from the Construction segment followed by the trading segment which includes trading of Steel Products and Coal. Geographically, it operates only in India.

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