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CBD Life Sciences (CBD Life Sciences) Accounts Receivable : $0.35 Mil (As of Sep. 2015)


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What is CBD Life Sciences Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CBD Life Sciences's accounts receivables for the quarter that ended in Sep. 2015 was $0.35 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CBD Life Sciences's Net-Net Working Capital per share for the quarter that ended in Sep. 2015 was $N/A.


CBD Life Sciences Accounts Receivable Historical Data

The historical data trend for CBD Life Sciences'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.

CBD Life Sciences Accounts Receivable Chart

CBD Life Sciences Annual Data
Trend Dec11 Dec12 Dec13 Dec14
Accounts Receivable
- 0.08 0.35 0.35

CBD Life Sciences Quarterly Data
Dec11 Mar12 Jun12 Sep12 Dec12 Mar13 Jun13 Sep13 Dec13 Mar14 Jun14 Sep14 Dec14 Mar15 Jun15 Sep15
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 0.35 0.35 0.35 0.35 0.35

CBD Life Sciences Accounts Receivable Calculation

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


CBD Life Sciences 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.

CBD Life Sciences's Days Sales Outstanding for the quarter that ended in Sep. 2015 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.346/0*91
=

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

CBD Life Sciences's Net-Net Working Capital Per Share for the quarter that ended in Sep. 2015 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+0.75 * 0.346+0.5 * 0-0.412
-0.016-0)/0
=N/A

* 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.


CBD Life Sciences Accounts Receivable Related Terms

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CBD Life Sciences (CBD Life Sciences) Business Description

Traded in Other Exchanges
N/A
Address
10853 N. Frank Llyod Wright Boulevard, Suite 108, Scottsdale, AZ, USA, 85259
CBD Life Sciences Inc is developing and marketing a line of cannabidiol based organic products such as hemp drops, massage oils, recovery pain relief creams, anxiety and sleep solutions supplements, edibles, and a full line of pet products. The company is also in the process of developing an anti-aging skin product line.