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Aberforth Smaller Trust (CHIX:ASLL) Accounts Receivable : £0.0 Mil (As of Dec. 2024)


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What is Aberforth Smaller Trust Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Aberforth Smaller Trust's accounts receivables for the quarter that ended in Dec. 2024 was £0.0 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. Aberforth Smaller Trust's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was £-1.23.


Aberforth Smaller Trust Accounts Receivable Historical Data

The historical data trend for Aberforth Smaller Trust'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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Aberforth Smaller Trust Accounts Receivable Chart

Aberforth Smaller Trust Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
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Aberforth Smaller Trust Semi-Annual Data
Jun15 Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24
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Aberforth Smaller Trust Accounts Receivable Calculation

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


Aberforth Smaller Trust 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.

Aberforth Smaller Trust'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/-10.927*91
=

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

Aberforth Smaller Trust'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)
=(1.349+0.75 * 0+0.5 * 0-104.21
-0-0)/83.825
=-1.23

* 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.


Aberforth Smaller Trust Accounts Receivable Related Terms

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Aberforth Smaller Trust Business Description

Traded in Other Exchanges
Address
14 Melville Street, Edinburgh, GBR, EH3 7NS
Aberforth Smaller Companies Trust PLC is a UK based closed-ended investment trust. Its objective is to achieve a net asset value total return (with dividends reinvested) greater than that of the Numis Smaller Companies Index (excluding Investment Companies) over the long term. The Company also aims to achieve its objective by investing in small United Kingdom quoted companies. It invests in various sectors, such as technology, telecommunications, health care, financials, real estate, consumer discretionary, consumer staples, industrials, basic materials and energy.

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