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Alupar Investimento (BSP:ALUP3) Accounts Receivable : R$289 Mil (As of Dec. 2023)


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What is Alupar Investimento Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Alupar Investimento's accounts receivables for the quarter that ended in Dec. 2023 was R$289 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Alupar Investimento's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 30.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Alupar Investimento's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was R$-18.96.


Alupar Investimento Accounts Receivable Historical Data

The historical data trend for Alupar Investimento'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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Alupar Investimento Accounts Receivable Chart

Alupar Investimento 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 346.26 415.35 391.70 268.58 288.70

Alupar Investimento 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 268.58 476.54 292.70 338.64 288.70

Alupar Investimento Accounts Receivable Calculation

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


Alupar Investimento 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=288.702/878.271*91
=30.00

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

Alupar Investimento'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)
=(2831.551+0.75 * 288.702+0.5 * 10.278-17807.291
-0-3273.249)/950.847
=-18.96

* 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.


Alupar Investimento Accounts Receivable Related Terms

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Alupar Investimento (BSP:ALUP3) Business Description

Traded in Other Exchanges
Address
Rua Gomes de, Carvalho, 1996, 16 floor, Suite 161, Room A, Sao Paulo, SP, BRA, 4547-006
Alupar Investimento SA is a Brazilian company dedicated to power generation and transmission and focuses on the development and investment in infrastructure projects related to the energy sectors. The transmission segment of the company has several electric power transmission concessions. The generation segment of the company invests in activities of small and medium generation plants including hydropower plants, solar power plants, and wind farms in Brazil, Columbia, and Peru. Sources of revenue include energy transmission revenue, infrastructure revenue, revenue from the remuneration of concession assets, and revenue from energy supply. The majority of revenue comes from the remuneration of concession assets. Alupar generates the vast majority of its revenue in Brazil.

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