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Magazine Luiza (BSP:MGLU3) Accounts Receivable : R$4,947 Mil (As of Mar. 2025)


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What is Magazine Luiza Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Magazine Luiza's accounts receivables for the quarter that ended in Mar. 2025 was R$4,947 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Magazine Luiza's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 48.08.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Magazine Luiza's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was R$-20.61.


Magazine Luiza Accounts Receivable Historical Data

The historical data trend for Magazine Luiza'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.

Magazine Luiza Accounts Receivable Chart

Magazine Luiza 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 4,761.90 5,650.76 6,760.27 5,885.45 5,833.53

Magazine Luiza Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25
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 6,046.06 4,544.91 4,778.72 5,833.53 4,947.20

Magazine Luiza Accounts Receivable Calculation

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


Magazine Luiza 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4947.203/9388.985*91
=48.08

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

Magazine Luiza'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)
=(1733.545+0.75 * 4947.203+0.5 * 7190.65-24219.196
-0-0)/736.615
=-20.61

* 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.


Magazine Luiza Accounts Receivable Related Terms

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Magazine Luiza Business Description

Traded in Other Exchanges
Address
Rua Arnulfo de Lima, 2385 - Vila Santa Cruz, Franca, SP, BRA, 14403-471
Magazine Luiza SA is engaged in retail sales, through physical stores, e-commerce, and its SuperApp, which is an application that offers products and services from its subsidiaries, as well as from commercial partners (sellers) through the marketplace platform. Its operations include four segments, Retail segment: substantially resale of goods and services in the Company's stores, electronic commerce, and food delivery management platform; Financial operations: through the joint venture Luizacred, whose main purpose is to provide credit to the Company's customers for the purchase of products; Insurance operations, and Other services. The company derives maximum revenue from the Retail segment.

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