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PayPoint (FRA:PAN) Accounts Receivable : €126.5 Mil (As of Sep. 2024)


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What is PayPoint Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. PayPoint's accounts receivables for the quarter that ended in Sep. 2024 was €126.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PayPoint's Days Sales Outstanding for the quarter that ended in Sep. 2024 was 143.51.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PayPoint's Net-Net Working Capital per share for the quarter that ended in Sep. 2024 was €-4.08.


PayPoint Accounts Receivable Historical Data

The historical data trend for PayPoint'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.

PayPoint Accounts Receivable Chart

PayPoint Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 121.38 11.44 11.08 18.87 25.86

PayPoint Semi-Annual Data
Mar15 Sep15 Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24
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 93.60 18.87 113.52 25.86 126.53

PayPoint Accounts Receivable Calculation

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


PayPoint 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.

PayPoint's Days Sales Outstanding for the quarter that ended in Sep. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=126.527/160.904*91
=143.51

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

PayPoint's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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)
=(180.928+0.75 * 126.527+0.5 * 11.763-576.188
-0-0)/72.1696
=-4.08

* 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.


PayPoint Accounts Receivable Related Terms

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PayPoint Business Description

Traded in Other Exchanges
Address
1 The Boulevard, Shire Park, Welwyn Garden City, Hertfordshire, GBR, AL7 1EL
PayPoint PLC is a United Kingdom-based company that provides consumer transaction services. The company's solutions help clients control household finances, essential payments, and in-store services. The company's operations involve processing high-volume transactions, managing retailers and clients, selling funds, and transmitting data. PayPoint's network covers convenience stores and numerous outlets, where clients can use the company's solutions to make energy meter prepayments, bill payments, benefit payments, mobile phone top-ups, cash withdrawals, and other services. Its operating segments are; PayPoint which derives key revenue, and Love2shop. The company generates the majority of its revenue from the UK.

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