ALA SpA (FRA:8WD) Accounts Receivable : €23.1 Mil (As of Dec. 2023)

View and export this data going back to 2021. Start your Free Trial

What is ALA SpA Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. ALA SpA's accounts receivables for the quarter that ended in Dec. 2023 was €23.1 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. ALA SpA's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was €-3.86.

ALA SpA Accounts Receivable Historical Data

The historical data trend for ALA SpA'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.

ALA SpA Accounts Receivable Chart

ALA SpA Annual Data

Trend

Dec18

Dec19

Dec20

Dec22

Dec23

Accounts Receivable

18.90

19.49

16.12

24.90

23.10

ALA SpA Semi-Annual Data
	Dec18	Dec19	Dec20	Dec23	Jun24
Accounts Receivable	18.90	19.49	16.12	23.10	-

ALA SpA Accounts Receivable Calculation

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

ALA SpA 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	23.1	/	0	*	91
=

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

ALA SpA'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)
=	(34.3	+	0.75 * 23.1	+	0.5 * 91	-	131.9
-	0	-	0.1)	/	9.03
=	-3.86

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.

ALA SpA Accounts Receivable Related Terms

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

ALA SpA Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Industrials » Industrial Distribution » ALA SpA (FRA:8WD) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

ALA:Italy

Address

Via Lenin, 29/a, Reggio Emilia, Quattro Castella, ITA, 42020

Website

https://www.ala-spa.it

ALA SpA is a distributor and supply chain solutions provider to the industrial markets. Some of its products include the ALA SMALTO lines for traditional wood-burning stoves and fireplaces; the ALA PELLET; the ALA INOX gas products; the ALA FLEX air products; among others.

ALA SpA Headlines

No Headlines