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Barnes & Noble Education (FRA:2BN0) Accounts Receivable : €342 Mil (As of Jan. 2025)


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What is Barnes & Noble Education Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Barnes & Noble Education's accounts receivables for the quarter that ended in Jan. 2025 was €342 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Barnes & Noble Education's Days Sales Outstanding for the quarter that ended in Jan. 2025 was 69.32.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Barnes & Noble Education's Net-Net Working Capital per share for the quarter that ended in Jan. 2025 was €-9.80.


Barnes & Noble Education Accounts Receivable Historical Data

The historical data trend for Barnes & Noble Education'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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Barnes & Noble Education Accounts Receivable Chart

Barnes & Noble Education Annual Data
Trend Apr15 Apr16 Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 69.65 83.25 94.78 65.66 69.92

Barnes & Noble Education Quarterly Data
Apr20 Jul20 Oct20 Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25
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 289.29 69.92 142.36 253.23 342.20

Barnes & Noble Education Accounts Receivable Calculation

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


Barnes & Noble Education 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.

Barnes & Noble Education's Days Sales Outstanding for the quarter that ended in Jan. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=342.197/450.47*91
=69.32

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

Barnes & Noble Education's Net-Net Working Capital Per Share for the quarter that ended in Jan. 2025 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)
=(8.873+0.75 * 342.197+0.5 * 355.351-776.919
-0-0)/34.054
=-9.80

* 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.


Barnes & Noble Education Accounts Receivable Related Terms

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Barnes & Noble Education Business Description

Traded in Other Exchanges
Address
120 Mountain View Boulevard, Basking Ridge, NJ, USA, 07920
Barnes & Noble Education Inc is an operator of bookstores in college and university campuses across the United States. The company is also engaged in providing digital education services. It operates in three reportable segments that include Retail offers existing and prospective clients the flexibility of physical, virtual, or custom store solutions, and wholesale is comprised of the wholesale and virtual retail fulfillment, and support operations of the MBS subsidiary, also Corporate Services represent unallocated shared-service costs which include corporate level expenses and other governance functions, including executive functions, such as accounting, legal, treasury, information technology, and human resources. It earns majority of the revenue from Retail segment.

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