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Bauer AG (HAM:B5A0) Accounts Receivable : €242.0 Mil (As of Dec. 2024)


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What is Bauer AG Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Bauer AG's accounts receivables for the quarter that ended in Dec. 2024 was €242.0 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. Bauer AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was €-15.83.


Bauer AG Accounts Receivable Historical Data

The historical data trend for Bauer AG'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.

Bauer AG Accounts Receivable Chart

Bauer AG Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 241.40 243.03 262.06 277.79 241.96

Bauer AG Quarterly Data
Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Dec23 Dec24
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 262.06 297.65 234.88 277.79 241.96

Bauer AG Accounts Receivable Calculation

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


Bauer AG 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.

Bauer AG's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=241.957/0*91
=

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

Bauer AG'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)
=(79.849+0.75 * 241.957+0.5 * 494.573-1181.652
-0-8.06)/43.037
=-15.83

* 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.


Bauer AG Accounts Receivable Related Terms

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Bauer AG Business Description

Traded in Other Exchanges
Address
BAUER-Strasse 1, Schrobenhausen, BY, DEU, 86529
Bauer AG along with its subsidiaries, provides construction and engineering. The operations of the Group are divided into three business segments: Geotechnical Solutions, Equipment, and Resources. The Geotechnical Solutions segment applies all the established methods and techniques of specialist foundation engineering all over the world. In the Equipment segment, It is a provider for a full range of equipment for specialist foundation engineering as well as for the exploration, mining and extraction of natural resources. The Resources segment focuses on the development, production and execution of products and services and acts as a service provider with several business divisions and subsidiaries in the areas of water wells, environmental services and energy, mining, and infrastructure.

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