Circuit Research Labs (Circuit Research Labs) Accounts Receivable : $0.63 Mil (As of Sep. 2008)

Circuit Research Labs Accounts Receivable Chart

Circuit Research Labs Annual Data
	Trend	Dec98	Dec99	Dec00	Dec01	Dec02	Dec03	Dec04	Dec05	Dec06	Dec07
Accounts Receivable		Get a 7-Day Free Trial					0.87	0.58	0.70	0.83	1.28

Circuit Research Labs Quarterly Data
	Dec03	Mar04	Jun04	Sep04	Dec04	Mar05	Jun05	Sep05	Dec05	Mar06	Jun06	Sep06	Dec06	Mar07	Jun07	Sep07	Dec07	Mar08	Jun08	Sep08
Accounts Receivable	Get a 7-Day Free Trial															1.25	1.28	1.25	1.11	0.63

Circuit Research Labs Accounts Receivable Calculation

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

Circuit Research Labs 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.

Circuit Research Labs's Days Sales Outstanding for the quarter that ended in Sep. 2008 is calculated as:

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

Circuit Research Labs's Net-Net Working Capital Per Share for the quarter that ended in Sep. 2008 is calculated as:

* 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.

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Circuit Research Labs (Circuit Research Labs) Business Description