GURUFOCUS.COM » STOCK LIST » Basic Materials » Agriculture » Fertilizantes Heringer SA (BSP:FHER3) » Definitions » Accounts Receivable

Fertilizantes Heringer (BSP:FHER3) Accounts Receivable : R$218 Mil (As of Dec. 2024)


View and export this data going back to 2007. Start your Free Trial

What is Fertilizantes Heringer Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Fertilizantes Heringer's accounts receivables for the quarter that ended in Dec. 2024 was R$218 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Fertilizantes Heringer's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 14.39.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Fertilizantes Heringer's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was R$-60.56.


Fertilizantes Heringer Accounts Receivable Historical Data

The historical data trend for Fertilizantes Heringer'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.

Fertilizantes Heringer Accounts Receivable Chart

Fertilizantes Heringer 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 186.65 316.76 375.42 538.76 217.89

Fertilizantes Heringer 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 538.76 584.67 299.99 346.72 217.89

Fertilizantes Heringer Accounts Receivable Calculation

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


Fertilizantes Heringer 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.

Fertilizantes Heringer's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=217.888/1381.445*91
=14.39

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

Fertilizantes Heringer'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)
=(98.405+0.75 * 217.888+0.5 * 1479.327-4263.12
-0-0)/53.857
=-60.56

* 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.


Fertilizantes Heringer Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Fertilizantes Heringer's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Fertilizantes Heringer Business Description

Traded in Other Exchanges
N/A
Address
Avendia Idalino Carvalho, S/N, Bairro Areinha, Viana, ES, BRA, 29135000
Fertilizantes Heringer SA is engaged in the production, marketing, and distribution of fertilizers in Brazil. It offers basic fertilizers, NPK formulas, and special fertilizers. The company also offers various services such as soil analysis incentive programs, technical lectures for farmers, pre-and after-sales support, and specialized technical guidance. The company has two segments: The industrial segment, which comprises the sulfuric acid and single super phosphate plant located in Paranagua; and the Mixing segment, which comprises the company's 11 mixing units. The firm generates the majority of its revenues from the mixing segment.

Fertilizantes Heringer Headlines

No Headlines