GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » Lenta IPJSC (FRA:17LA) » Definitions » Accounts Receivable

Lenta IPJSC (FRA:17LA) Accounts Receivable : €90 Mil (As of Jun. 2023)


View and export this data going back to 2014. Start your Free Trial

What is Lenta IPJSC Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lenta IPJSC's accounts receivables for the quarter that ended in Jun. 2023 was €90 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lenta IPJSC's Days Sales Outstanding for the quarter that ended in Jun. 2023 was 5.64.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lenta IPJSC's Net-Net Working Capital per share for the quarter that ended in Jun. 2023 was €-3.36.


Lenta IPJSC Accounts Receivable Historical Data

The historical data trend for Lenta IPJSC'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.

Lenta IPJSC Accounts Receivable Chart

Lenta IPJSC Annual Data
Trend Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 113.79 80.45 76.16 68.05 75.48

Lenta IPJSC Semi-Annual Data
Jun13 Dec13 Jun14 Dec14 Jun15 Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Jun23
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 68.05 62.44 75.48 - 90.32

Lenta IPJSC Accounts Receivable Calculation

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


Lenta IPJSC 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.

Lenta IPJSC's Days Sales Outstanding for the quarter that ended in Jun. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=90.316/2924.533*91
=5.64

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

Lenta IPJSC's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2023 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)
=(344.324+0.75 * 90.316+0.5 * 601.995-2335.09
-0-0)/483.377
=-3.36

* 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.


Lenta IPJSC Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Lenta IPJSC's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Lenta IPJSC (FRA:17LA) Business Description

Traded in Other Exchanges
Address
112B & 119 Savushkina Street, Saint Petersburg, RUS, 197374
Lenta IPJSC, formerly Lenta PLC operates a chain of retail stores in Russia. The company operates more than 200 hypermarkets in Russia. It also has more than 100 supermarkets in Moscow and St. Petersburg. Through its hypermarkets and supermarkets, it sells products varying from household goods, daily need products, food, and drinks. Revenues are generated by the sale of these products directly to the consumer.

Lenta IPJSC (FRA:17LA) Headlines

No Headlines