GURUFOCUS.COM » STOCK LIST » Technology » Hardware » LEM Holding SA (CHIX:LEHNz) » Definitions » Accounts Receivable

LEM Holding (CHIX:LEHNZ) Accounts Receivable : CHF73.6 Mil (As of Sep. 2024)


View and export this data going back to 2013. Start your Free Trial

What is LEM Holding Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. LEM Holding's accounts receivables for the quarter that ended in Sep. 2024 was CHF73.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. LEM Holding's Days Sales Outstanding for the quarter that ended in Sep. 2024 was 85.75.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. LEM Holding's Net-Net Working Capital per share for the quarter that ended in Sep. 2024 was CHF-109.97.


LEM Holding Accounts Receivable Historical Data

The historical data trend for LEM 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.

* Premium members only.

LEM Holding Accounts Receivable Chart

LEM Holding Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 52.08 66.39 73.77 81.15 72.73

LEM Holding Semi-Annual Data
Mar15 Sep15 Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24
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 85.45 81.15 94.55 72.73 73.56

LEM Holding Accounts Receivable Calculation

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


LEM 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.

LEM Holding's Days Sales Outstanding for the quarter that ended in Sep. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=73.56/156.55*91
=85.75

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

LEM Holding's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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)
=(18.628+0.75 * 73.56+0.5 * 62.494-230.302
-0-0)/1.139
=-109.97

* 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.


LEM Holding Accounts Receivable Related Terms

Thank you for viewing the detailed overview of LEM Holding's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


LEM Holding Business Description

Traded in Other Exchanges
Address
Route du Nant-d'Avril, 152, Meyrin, CHE, 1217
LEM Holding SA is a Switzerland-based holding company. Along with its subsidiaries, it manufactures and distributes electrical measurement components for products with automotive, railway, battery monitoring, and wireless submetering network measuring applications. Its product portfolio includes Energy meters, Rogowski coils, Voltage sensors, Current sensors, and Integrated current sensors. The firm's operations are broadly organized in two segments namely Asia, Europe/Americas, and LEM Group. It derives a majority of its revenue from Europe/Americas regions which represents its business in Europe, the Middle East, Africa, NAFTA, and Latin America.

LEM Holding Headlines

No Headlines