Birkenstock Holding (FRA:7PV) Accounts Receivable : €80 Mil (As of Dec. 2024)

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What is Birkenstock Holding Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Birkenstock Holding's accounts receivables for the quarter that ended in Dec. 2024 was €80 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Birkenstock Holding's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 20.13.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Birkenstock Holding's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was €-8.19.

Birkenstock Holding Accounts Receivable Historical Data

The historical data trend for Birkenstock Holding'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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Birkenstock Holding Accounts Receivable Chart

Birkenstock Holding Annual Data

Trend

Sep20

Sep21

Sep22

Sep23

Sep24

Accounts Receivable

59.15

56.43

64.60

91.69

107.38

Birkenstock Holding Quarterly Data
	Sep20	Sep21	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24
Accounts Receivable	Get a 7-Day Free Trial								79.50	200.21	201.49	107.38	79.79

Birkenstock Holding Accounts Receivable Calculation

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

Birkenstock Holding 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.

Birkenstock Holding's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	79.789	/	361.719	*	91
=	20.13

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

Birkenstock Holding's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=	(298.594	+	0.75 * 79.789	+	0.5 * 719.574	-	2256.516
-	0	-	0)	/	187.829
=	-8.19

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.

Birkenstock Holding Accounts Receivable Related Terms

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Birkenstock Holding Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Manufacturing - Apparel & Accessories » Birkenstock Holding PLC (FRA:7PV) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

BIRK:USA BIRK:Mexico

Address

1-2 Berkeley Square, London, GBR, W1J 6EA

Website

https://www.birkenstock-holding.com

Birkenstock Holding PLC is a company that manufactures and sells footbed-based products, including sandals, closed-toe silhouettes, and other products, such as skincare and accessories, for everyday, leisure, and work. It sells its products through two main channels: business-to-business (B2B) which comprises sales made to established third-party store networks, and direct-to-consumer (DTC) which comprises sales made on globally owned online stores through the Birkenstock.com domain and sales made in Birkenstock retail stores. The company's reportable segments are based on its regional hubs and include: the Americas which is also its key revenue-generating segment; Europe; and Australia, Japan, India, China, and the United Arab Emirates (APMA).

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