Starbucks Coffee Japan, (FRA:YTC) Accounts Receivable : €41.3 Mil (As of Dec. 2014)

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What is Starbucks Coffee Japan, Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Starbucks Coffee Japan,'s accounts receivables for the quarter that ended in Dec. 2014 was €41.3 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Starbucks Coffee Japan,'s Days Sales Outstanding for the quarter that ended in Dec. 2014 was 16.48.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Starbucks Coffee Japan,'s Net-Net Working Capital per share for the quarter that ended in Dec. 2014 was €0.00.

Starbucks Coffee Japan, Accounts Receivable Historical Data

The historical data trend for Starbucks Coffee Japan,'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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Starbucks Coffee Japan, Accounts Receivable Chart

Starbucks Coffee Japan, Annual Data

Trend

Mar08

Mar09

Mar10

Mar11

Mar12

Mar13

Mar14

Accounts Receivable

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27.44

26.71

33.95

37.06

30.58

Starbucks Coffee Japan, Quarterly Data
	Mar10	Jun10	Sep10	Dec10	Mar11	Jun11	Sep11	Dec11	Mar12	Jun12	Sep12	Dec12	Mar13	Jun13	Sep13	Dec13	Mar14	Jun14	Sep14	Dec14
Accounts Receivable	Get a 7-Day Free Trial															37.86	30.58	29.41	30.97	41.31

Starbucks Coffee Japan, Accounts Receivable Calculation

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

Starbucks Coffee Japan, 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.

Starbucks Coffee Japan,'s Days Sales Outstanding for the quarter that ended in Dec. 2014 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	41.31	/	228.776	*	91
=	16.48

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

Starbucks Coffee Japan,'s Net-Net Working Capital Per Share for the quarter that ended in Dec. 2014 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)
=	(146.346	+	0.75 * 41.31	+	0.5 * 20.009	-	186.956
-	0	-	0)	/	144.369
=	0.00

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.

Starbucks Coffee Japan, Accounts Receivable Related Terms

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Starbucks Coffee Japan, (FRA:YTC) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » Starbucks Coffee Japan, Ltd. (FRA:YTC) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

Website

http://www.starbucks.co.jp

Starbucks Coffee Japan, Ltd. was founded on October 26, 1995. The Company engages in the operation and management of coffee shops. Its operations are carried out through the following business divisions: Beverage, Food, Coffee Bean, Coffee Equipment, and Other. The Beverage division offers coffee, espresso, frappuccino, tea, and fruit juices. The Food division produces and distributes breakfast, pastries, sandwiches, salads, desserts, and packaged foods. The Coffee bean division involves with the sale of coffee beans. The Coffee Equipment division develops and markets espresso machines, coffee presses, coffee makers, and solo filters. The Other division produces and distributes Starbucks Coffee store-related items, such as mugs, tumblers, drinking glass, and utensils.

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