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Positivo Tecnologia (BSP:POSI3) Accounts Receivable : R$861 Mil (As of Dec. 2024)


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What is Positivo Tecnologia Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Positivo Tecnologia's accounts receivables for the quarter that ended in Dec. 2024 was R$861 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Positivo Tecnologia's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 82.57.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Positivo Tecnologia's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was R$-7.79.


Positivo Tecnologia Accounts Receivable Historical Data

The historical data trend for Positivo Tecnologia'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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Positivo Tecnologia Accounts Receivable Chart

Positivo Tecnologia 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 698.04 762.63 1,132.48 1,326.36 860.94

Positivo Tecnologia 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 1,326.36 1,299.36 840.70 815.72 860.94

Positivo Tecnologia Accounts Receivable Calculation

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


Positivo Tecnologia 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=860.937/951.396*91
=82.57

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

Positivo Tecnologia'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)
=(566.929+0.75 * 860.937+0.5 * 1062.313-2820.866
-0-10.292)/139.541
=-7.79

* 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.


Positivo Tecnologia Accounts Receivable Related Terms

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Positivo Tecnologia Business Description

Traded in Other Exchanges
N/A
Address
Rua Joao Bettega 5200, Bairro Cidade Industrial, Curitiba, PR, BRA, 81350-000
Positivo Tecnologia SA is a technology company. It activities include the manufacturing, commercialization and development of projects in the field of information technology; manufacturing, commercialization and leasing of software and hardware; commercialization of IT equipment, pedagogical application systems and school administration systems, as well as planning and technical-pedagogical support. Its current portfolio includes computers, servers, monitors, smartphones, tablets, solutions for smart homes and offices, residential security and automation, as well as products for educational technology.

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