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Hyperion Therapeutics (FRA:0HY) Accounts Receivable : €19.9 Mil (As of Mar. 2015)


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What is Hyperion Therapeutics Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Hyperion Therapeutics's accounts receivables for the quarter that ended in Mar. 2015 was €19.9 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Hyperion Therapeutics's Days Sales Outstanding for the quarter that ended in Mar. 2015 was 63.03.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Hyperion Therapeutics's Net-Net Working Capital per share for the quarter that ended in Mar. 2015 was €3.88.


Hyperion Therapeutics Accounts Receivable Historical Data

The historical data trend for Hyperion Therapeutics'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.

Hyperion Therapeutics Accounts Receivable Chart

Hyperion Therapeutics Annual Data
Trend Dec10 Dec11 Dec12 Dec13 Dec14
Accounts Receivable
- - - 3.23 12.06

Hyperion Therapeutics Quarterly Data
Dec10 Mar11 Jun11 Sep11 Dec11 Mar12 Jun12 Sep12 Dec12 Mar13 Jun13 Sep13 Dec13 Mar14 Jun14 Sep14 Dec14 Mar15
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 1.70 14.31 13.06 12.06 19.91

Hyperion Therapeutics Accounts Receivable Calculation

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


Hyperion Therapeutics 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.

Hyperion Therapeutics's Days Sales Outstanding for the quarter that ended in Mar. 2015 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=19.91/28.822*91
=63.03

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

Hyperion Therapeutics's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2015 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)
=(118.86+0.75 * 19.91+0.5 * 5.172-50.682
-0-0)/22.079
=3.88

* 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.


Hyperion Therapeutics Accounts Receivable Related Terms

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Hyperion Therapeutics (FRA:0HY) Business Description

Traded in Other Exchanges
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Address
Hyperion Therapeutics Inc., was incorporated in Delaware on November 1, 2006. The Company completed its initial public offering on July 2012. It is a commercial biopharmaceutical company, engaged in the development and commercialization of novel therapeutics to treat disorders in the areas of orphan diseases and hepatology. Its products, RAVICTI (glycerol phenylbutyrate) Oral liquid, BUPHENYL and AMMONAPS (sodium phenylbutyrate) Tablets and Powder, are designed to lower ammonia in the blood. The Company has developed RAVICTI to treat urea cycle disorders including 7 of the 8 prevalent UCD subtypes, and is developing glycerol phenylbutyrate, the active pharmaceutical ingredient in RAVICTI, to treat hepatic encephalopathy. RAVICTI is indicated for use as a nitrogen-binding agent for chronic management of adult and pediatric patients above 2 years of age with urea cycle disorders who cannot be managed by dietary protein restriction and/or amino acid supplementation alone. It distributes RAVICTI through two specialty pharmacies with a single dedicated call center responsible for interfacing with patients, physicians and payors. BUPHENYL is indicated in all patients with neonatal-onset deficiency (complete enzymatic deficiency, presenting within the first 28 days of life). It is also indicated in patients with late-onset disease (partial enzymatic deficiency, presenting after the first month of life) who have a history of hyperammonemic encephalopathy. The Company faces competition from established pharmaceutical and biotechnology companies, as well as from academic institutions, government agencies and private and public research institutions, among others, which may in the future develop products to treat UCD or HE. The Company is subject to numerous federal, state and local laws relating to such matters as safe working conditions, manufacturing practices, environmental protection, fire hazard control, and disposal of hazardous or potentially hazardous substances.

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