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Ceylon Guardian Investment Trust (COL:GUAR.N0000) Accounts Receivable : රු192 Mil (As of Dec. 2024)


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What is Ceylon Guardian Investment Trust Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Ceylon Guardian Investment Trust's accounts receivables for the quarter that ended in Dec. 2024 was රු192 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Ceylon Guardian Investment Trust's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 24.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Ceylon Guardian Investment Trust's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was රු120.40.


Ceylon Guardian Investment Trust Accounts Receivable Historical Data

The historical data trend for Ceylon Guardian Investment 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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Ceylon Guardian Investment Trust Accounts Receivable Chart

Ceylon Guardian Investment Trust 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 15.91 113.14 168.52 41.04 18.47

Ceylon Guardian Investment Trust 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 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 26.03 18.47 77.07 266.29 192.11

Ceylon Guardian Investment Trust Accounts Receivable Calculation

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


Ceylon Guardian Investment 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.

Ceylon Guardian Investment 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
=192.11/714.314*91
=24.54

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

Ceylon Guardian Investment 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)
=(14901.78+0.75 * 192.11+0.5 * 0-211.878
-0-5194.624)/80.058
=120.40

* 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.


Ceylon Guardian Investment Trust Accounts Receivable Related Terms

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Ceylon Guardian Investment Trust Business Description

Traded in Other Exchanges
N/A
Address
No. 61, Janadhipathi Mawatha, Colombo, LKA, 01
Ceylon Guardian Investment Trust PLC is an investment holding company. The company along with its subsidiaries operates in asset management. The company act as specialized investment vehicles within the investment business to undertake listed, private equity and fixed income investments and engage in fund management activities.

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