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IperionX (FRA:30Z0) Accounts Receivable : €2.48 Mil (As of Dec. 2023)


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What is IperionX Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. IperionX's accounts receivables for the quarter that ended in Dec. 2023 was €2.48 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. IperionX's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was €0.63.


IperionX Accounts Receivable Historical Data

The historical data trend for IperionX'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.

IperionX Accounts Receivable Chart

IperionX Annual Data
Trend Jun18 Jun19 Jun20 Jun21 Jun22 Jun23
Accounts Receivable
Get a 7-Day Free Trial - 0.03 - 0.02 0.21

IperionX Quarterly Data
Jun19 Jun20 Jun21 Dec21 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only - 0.21 - 2.48 -

IperionX Accounts Receivable Calculation

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


IperionX 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.

IperionX's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.48/0*91
=

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

IperionX's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=(15.892+0.75 * 2.48+0.5 * 0-3.547
-0-0)/22.4298
=0.63

* 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.


IperionX Accounts Receivable Related Terms

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IperionX (FRA:30Z0) Business Description

Traded in Other Exchanges
Address
129 West Trade Street, Suite 1405, Charlotte, NC, USA, 28202
IperionX Ltd is a developer of low-carbon, sustainable, critical material supply chains focused on advanced industries including space, aerospace, electric vehicles, and 3D printing. The company's breakthrough titanium technologies have demonstrated the potential to produce titanium products that are sustainable, 100% recyclable, and have low carbon intensity. IperionX is producing titanium metal powders from titanium scrap at its operational pilot facility in Utah, It also holds a 100% interest in the Titan Project, covering over 11,000 acres of critical minerals that include titanium, rare earth elements, silica sand, and zircon in Tennessee, United States.

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