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Uniphar (DUB:UPR) Accounts Receivable : €225 Mil (As of Dec. 2024)


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What is Uniphar Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Uniphar's accounts receivables for the quarter that ended in Dec. 2024 was €225 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Uniphar's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 29.24.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Uniphar's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was €-2.35.


Uniphar Accounts Receivable Historical Data

The historical data trend for Uniphar'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.

Uniphar Accounts Receivable Chart

Uniphar Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only 108.31 151.78 142.30 202.85 224.73

Uniphar Semi-Annual Data
Dec16 Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 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 142.30 213.66 202.85 287.24 224.73

Uniphar Accounts Receivable Calculation

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


Uniphar 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.

Uniphar's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=224.727/1402.851*91
=29.24

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

Uniphar'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)
=(102.992+0.75 * 224.727+0.5 * 201.582-1013.955
-0-0.126)/273.015
=-2.35

* 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.


Uniphar Accounts Receivable Related Terms

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Uniphar Business Description

Traded in Other Exchanges
Address
4045 Kingswood Road, Citywest Business Park, Dublin, IRL, D24 V06K
Uniphar PLC is a diversified healthcare service organization with activities in Ireland, the UK, and the Benelux. The business activities of the group function through the Commercial & Clinical division, which provides outsourced services, specifically sales, marketing, and multichannel account management to pharmaco-medical manufacturers, and distribution and support services to medical device manufacturers. The product Access division consists of two service offerings, being: On-Demand Access and Exclusive Access. Supply Chain and Retail division provides both pre-wholesale distribution and wholesale distribution of pharmaceutical, healthcare, and animal health products to pharmacies, hospitals, and veterinary surgeons in Ireland.

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