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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Celcuity's accounts receivables for the quarter that ended in Dec. 2024 was $0.00 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. Celcuity's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was $2.84.
The historical data trend for Celcuity'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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Trend | Dec15 | Dec16 | Dec17 | Dec18 | Dec19 | Dec20 | Dec21 | Dec22 | Dec23 | Dec24 | |||||||||||
Accounts Receivable | Get a 7-Day Free Trial |
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Celcuity 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 |
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Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.
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.
Celcuity's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:
Days Sales Outstanding | |||||
= | Accounts Receivable | / | Revenue | * | Days in Period |
= | 0 | / | 0 | * | 91 |
= |
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Celcuity's accounts receivable are only considered to be worth 75% of book value:
Celcuity'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) | ||
= | (235.104 | + | 0.75 * 0 | + | 0.5 * 0 | - | 129.504 |
- | 0 | - | 0) | / | 37.143 | ||
= | 2.84 |
* 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.
Thank you for viewing the detailed overview of Celcuity's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.
Richard E Buller | director | C/O CELCUITY INC., 16305 36TH AVE. N., #100, MINNEAPOLIS MN 55446 |
David Dalvey | director | C/O BLUE ROCK ADVISORS, INC., 80 SOUTH EIGHTH STREET SUITE 3915, MINNEAPOLIS MN 55402 |
Leo Furcht | director | C/O CELCUITY, 16305 36TH AVENUE N., #100, MINNEAPOLIS MN 55445 |
Brian F Sullivan | director, 10 percent owner, officer: Chief Executive Officer | 16305 36TH AVENUE N, MINNEAPOLIS MN 55446 |
Polly A. Murphy | director | C/O ATEA PHARMACEUTICALS, INC., 125 SUMMER STREET, BOSTON MA 02110 |
Richard Nigon | director | CEDAR POINT CAPITAL, 150 SOUTH 5TH STREET, MINNEAPOLIS MN 55402 |
Lance G. Laing | director, 10 percent owner, officer: Chief Science Officer, VP | C/O CELCUITY, 16305 36TH AVENUE N., #450, MINNEAPOLIS MN 55446 |
Vicky Hahne | officer: Chief Financial Officer | C/O CELCUITY, 16305 36TH AVENUE N., #450, MINNEAPOLIS MN 55446 |
Maureen Therese Cronin | director | C/O CELCUITY, 16305 36TH AVENUE N., #450, MINNEAPOLIS MN 55446 |
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