Capstone Holding (Capstone Holding) Accounts Receivable : $2.58 Mil (As of Dec. 2023)

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What is Capstone Holding Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Capstone Holding's accounts receivables for the quarter that ended in Dec. 2023 was $2.58 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Capstone Holding's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 24.83.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Capstone Holding's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-265.57.

Capstone Holding Accounts Receivable Historical Data

The historical data trend for Capstone Holding'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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Capstone Holding Accounts Receivable Chart

Capstone Holding Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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4.06

3.95

3.03

2.58

Capstone Holding 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															3.03	5.58	5.34	4.20	2.58

Capstone Holding Accounts Receivable Calculation

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

Capstone Holding 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	2.581	/	9.485	*	91
=	24.83

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

Capstone Holding'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)
=	(0.052	+	0.75 * 2.581	+	0.5 * 12.838	-	50.264
-	0	-	0)	/	0.15761
=	-265.57

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.

Capstone Holding Accounts Receivable Related Terms

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Capstone Holding (Capstone Holding) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Basic Materials » Building Materials » Capstone Holding Corp (OTCPK:CAPS) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

5141 West 122nd Street, Suite 104, Alsip, IL, USA, 60803

Website

http://www.capstonethx.com

Capstone Holding Corp operates through its wholly-owned subsidiary as a construction materials company, which distributes manufactured and natural stone cladding products, natural stone landscape products, and related goods for residential and commercial construction.

Executives

Alimco Financial Corp	other: See Remarks	2336 S.E. OCEAN BOULEVARD SUITE 400, STUART FL 34996
Neil S Subin	10 percent owner	2336 S.E. OCEAN BOULEVARD, #400, STUART FL 34996
Miller Lloyd I Iii	10 percent owner
Michael Toporek	director, other: See Explanation of Responses	C/O MECHANICAL TECHNOLOGY, INCORPORATED, 325 WASHINGTON AVENUE EXTENSION, ALBANY NY 12205
Bp Peptides, Llc	10 percent owner	122 EAST 42ND STREET, SUITE 4305, NEW YORK NY 10168
Matthew E. Lipman	director, 10 percent owner	C/O MECHANICAL TECHNOLOGY, INCORPORATED, 325 WASHINGTON AVENUE EXTENSION, ALBANY NY 12205
Biotechnology Value Fund L P	10 percent owner, other: Direct Beneficial Owner	44 MONTGOMERY STREET, 40TH FL, SAN FRANCISCO CA 94104
Leslie M Taeger	officer: Chief Financial Officer
Mark N Lampert	10 percent owner	1 SANSOME ST, 30TH FL, SAN FRANCISCO CA 94104
Eric W Fangmann	director	1540 10TH AVENUE, SAN DIEGO CA 92101
Holliman John M Iii	director, officer: Executive Chairman	6155 N SCOTTADALE ROAD STE 100, SCOTTSDALE AZ 85250
Fredric J Feldman	director	1275 W. WASHINGTON, TEMPE AZ 85281
Bvf Partners L P/il	10 percent owner, other: Indirect Beneficial Owner	44 MONTGOMERY ST., 40TH FLOOR, SAN FRANCISCO CA 94104
Bvf Investments Llc	10 percent owner, other: Direct Beneficial Owner	1 SANSOME ST, 30TH FL, SAN FRANCISCO CA 94104
William M Wardell	director	58 CHRISTOPHER DR, PRINCETON NJ 08540