Emma Villas SpA (FRA:B1K) Accounts Receivable : €3.11 Mil (As of Jun. 2024)

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What is Emma Villas SpA Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Emma Villas SpA's accounts receivables for the quarter that ended in Jun. 2024 was €3.11 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Emma Villas SpA's Days Sales Outstanding for the quarter that ended in Jun. 2024 was 70.65.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Emma Villas SpA's Net-Net Working Capital per share for the quarter that ended in Jun. 2024 was €-1.35.

Emma Villas SpA Accounts Receivable Historical Data

The historical data trend for Emma Villas 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.

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Emma Villas SpA Accounts Receivable Chart

Emma Villas SpA Annual Data

Trend

Dec21

Dec22

Dec23

Accounts Receivable

1.14

0.83

2.50

Emma Villas SpA Semi-Annual Data
	Dec21	Dec22	Jun23	Dec23	Jun24
Accounts Receivable	1.14	0.83	-	2.50	3.11

Emma Villas SpA Accounts Receivable Calculation

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

Emma Villas 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.

Emma Villas SpA's Days Sales Outstanding for the quarter that ended in Jun. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	3.109	/	8.031	*	91
=	70.65

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

Emma Villas SpA's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=	(17.805	+	0.75 * 3.109	+	0.5 * 0.066	-	29.563
-	0	-	0)	/	6.970
=	-1.35

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.

Emma Villas SpA Accounts Receivable Related Terms

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Emma Villas SpA Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Travel & Leisure » Emma Villas SpA (FRA:B1K) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

EAV:Italy

Address

Zona P.A.I.P. - Localita Le Biffe, Chiusi Scalo, ITA, 53043

Website

https://www.emmavillas.com

Emma Villas SpA is the Italian leader in the vacation rental market (short-term rentals) of prestigious villas, country houses and residences. With about 500 exclusive properties, It is the first instant buyer and property manager if villas in italy.

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