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Subam Papers (BOM:544267) Accounts Receivable : ₹1,379 Mil (As of Mar. 2025)


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What is Subam Papers Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Subam Papers's accounts receivables for the quarter that ended in Mar. 2025 was ₹1,379 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Subam Papers's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 46.69.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Subam Papers's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ₹-39.52.


Subam Papers Accounts Receivable Historical Data

The historical data trend for Subam Papers'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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Subam Papers Accounts Receivable Chart

Subam Papers Annual Data
Trend Mar22 Mar23 Mar24 Mar25
Accounts Receivable
888.05 948.18 1,107.63 1,379.42

Subam Papers Semi-Annual Data
Mar22 Mar23 Mar24 Mar25
Accounts Receivable 888.05 948.18 1,107.63 1,379.42

Subam Papers Accounts Receivable Calculation

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


Subam Papers 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.

Subam Papers's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1379.42/5391.671*91
=46.69

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

Subam Papers's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2025 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)
=(368.249+0.75 * 1379.42+0.5 * 517.659-2580.121
-0-0.17)/23.245
=-39.52

* 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.


Subam Papers Accounts Receivable Related Terms

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Subam Papers Business Description

Traded in Other Exchanges
N/A
Address
S.F. No. 143-146 Vaduganpatti Village, Nadukallur to Tirunelveli, Tirunelveli Taluk, Tirunelveli, TN, IND, 627010
Subam Papers Ltd is engaged in the manufacturing, sale, and distribution of Kraft Paper and Paper Products. The company does not manufacture its products from wood pulp but instead, it uses waste paper as its raw material. Its products include Kraft Paper, Paper Cones & Tubes, Duplex Boards, and Corrugated Boxes. Geographically, it derives a majority of its revenue through domestic sales and also exports its products to other countries.

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