GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » Five Below Inc (FRA:6F1) » Definitions » Accounts Receivable

Five Below (FRA:6F1) Accounts Receivable : €0 Mil (As of Jan. 2024)


View and export this data going back to 2012. Start your Free Trial

What is Five Below Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Five Below's accounts receivables for the quarter that ended in Jan. 2024 was €0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Five Below's Days Sales Outstanding for the quarter that ended in Jan. 2024 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Five Below's Net-Net Working Capital per share for the quarter that ended in Jan. 2024 was €-25.52.


Five Below Accounts Receivable Historical Data

The historical data trend for Five Below'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.

Five Below Accounts Receivable Chart

Five Below Annual Data
Trend Jan15 Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only - - - - -

Five Below Quarterly Data
Apr19 Jul19 Oct19 Jan20 Apr20 Jul20 Oct20 Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24
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 - - - - -

Five Below Accounts Receivable Calculation

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


Five Below 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.

Five Below's Days Sales Outstanding for the quarter that ended in Jan. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/1228.042*91
=0.00

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

Five Below's Net-Net Working Capital Per Share for the quarter that ended in Jan. 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)
=(422.361+0.75 * 0+0.5 * 536.688-2099.54
-0-0)/55.1979
=-25.52

* 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.


Five Below Accounts Receivable Related Terms

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


Five Below (FRA:6F1) Business Description

Traded in Other Exchanges
Address
701 Market Street, Suite 300, Philadelphia, PA, USA, 19106
Five Below is a value-oriented retailer that operated 1,340 stores in the United States as of the end of fiscal 2022. Catering to teen and preteen consumers, its stores feature a wide variety of merchandise, the vast majority of which is priced below $6. The assortment focuses on discretionary items in several categories, particularly leisure (such as sporting goods, toys, and electronics; 48% of fiscal 2022 sales), fashion and home (for example, beauty products and accessories, home goods, and storage solutions; 29% of fiscal 2022 sales), and party and snack (including seasonal goods, candy, and beverages; 23% of fiscal 2022 sales). The chain had stores in 42 states as of the end of fiscal 2022.

Five Below (FRA:6F1) Headlines

No Headlines