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Tea Smallholder Factories (COL:TSML.N0000) Accounts Receivable : රු0.00 Mil (As of . 20)


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What is Tea Smallholder Factories Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Tea Smallholder Factories's accounts receivables for the quarter that ended in . 20 was රු0.00 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. Tea Smallholder Factories's Net-Net Working Capital per share for the quarter that ended in . 20 was රුN/A.


Tea Smallholder Factories Accounts Receivable Historical Data

The historical data trend for Tea Smallholder Factories'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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Tea Smallholder Factories Accounts Receivable Chart

Tea Smallholder Factories Annual Data
Trend
Accounts Receivable

Tea Smallholder Factories Quarterly Data
Accounts Receivable

Tea Smallholder Factories Accounts Receivable Calculation

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


Tea Smallholder Factories 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.

Tea Smallholder Factories's Days Sales Outstanding for the quarter that ended in . 20 is calculated as:

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

Tea Smallholder Factories's Net-Net Working Capital Per Share for the quarter that ended in . 20 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)
=(+0.75 * +0.5 * -N/A
--)/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.


Tea Smallholder Factories Accounts Receivable Related Terms

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Tea Smallholder Factories (COL:TSML.N0000) Business Description

Traded in Other Exchanges
N/A
Address
No. 186, Vauxhall Street,, Colombo, LKA, 2
Tea Smallholder Factories PLC is an agribusiness plantation company. The company is engaged in the processing of green leaf purchased from smallholders and the sale of processed black tea. The company operates tea factories located in Ratnapura, Galle, and Ginigathhena.

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