GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » General Assembly Holdings Ltd (OTCPK:GASMF) » Definitions » Accounts Receivable

General Assembly Holdings (General Assembly Holdings) Accounts Receivable : $0.04 Mil (As of Sep. 2023)


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

What is General Assembly Holdings Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. General Assembly Holdings's accounts receivables for the quarter that ended in Sep. 2023 was $0.04 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. General Assembly Holdings's Net-Net Working Capital per share for the quarter that ended in Sep. 2023 was $-0.16.


General Assembly Holdings Accounts Receivable Historical Data

The historical data trend for General Assembly Holdings'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.

General Assembly Holdings Accounts Receivable Chart

General Assembly Holdings Annual Data
Trend Dec20 Dec21 Dec22
Accounts Receivable
0.05 0.08 0.23

General Assembly Holdings Quarterly Data
Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23
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 0.21 0.23 0.19 0.19 0.04

General Assembly Holdings Accounts Receivable Calculation

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


General Assembly Holdings 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.

General Assembly Holdings's Days Sales Outstanding for the quarter that ended in Sep. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.044/0*91
=

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

General Assembly Holdings's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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)
=(0.135+0.75 * 0.044+0.5 * 0-7.242
-0-0)/43.6308
=-0.16

* 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.


General Assembly Holdings Accounts Receivable Related Terms

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


General Assembly Holdings (General Assembly Holdings) Business Description

Traded in Other Exchanges
N/A
Address
331 Adelaide Street West, Toronto, ON, CAN, M5V 1R5
General Assembly Holdings Ltd operates a pizza restaurant where it also manufactures and distributes frozen pizza directly to consumers through the subscription offer as well as the sale of CPG directly to specialty grocery stores.

General Assembly Holdings (General Assembly Holdings) Headlines

No Headlines