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Ariston Holding NV (FRA:E0E) Accounts Receivable : €334 Mil (As of Dec. 2024)


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What is Ariston Holding NV Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Ariston Holding NV's accounts receivables for the quarter that ended in Dec. 2024 was €334 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Ariston Holding NV's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 44.87.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Ariston Holding NV's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was €-3.54.


Ariston Holding NV Accounts Receivable Historical Data

The historical data trend for Ariston Holding NV'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.

Ariston Holding NV Accounts Receivable Chart

Ariston Holding NV Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial 235.80 248.30 308.40 361.30 333.90

Ariston Holding NV Semi-Annual Data
Dec17 Dec18 Dec19 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 308.40 367.50 361.30 334.80 333.90

Ariston Holding NV Accounts Receivable Calculation

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


Ariston Holding NV 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=333.9/1358.2*91
=44.87

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

Ariston Holding NV'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)
=(353.2+0.75 * 333.9+0.5 * 470.5-2141.4
-0--0.7)/368.046
=-3.54

* 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.


Ariston Holding NV Accounts Receivable Related Terms

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Ariston Holding NV Business Description

Traded in Other Exchanges
Address
Via Broletto 44, Milano, ITA, 20121
Ariston Holding NV is an Italian-based company that produces heating systems and related products. It develops, manufactures, and markets renewable hot water solutions. The company brands include Ariston, Elco, Chaffoteaux, Racold, Calorex, NTI, HTP, ATAG, and amongst others. Its segment includes Thermal Comfort (TC), Air Treatments, Burners (BUR), and Components (COM). The company operates in Netherlands, Germany, Italy, France, and Other Countries.

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