Natural Beauty Bio-Technology (HKSE:00157) Accounts Receivable : HK$77.4 Mil (As of Dec. 2023)

View and export this data going back to 2002. Start your Free Trial

What is Natural Beauty Bio-Technology Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Natural Beauty Bio-Technology's accounts receivables for the quarter that ended in Dec. 2023 was HK$77.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Natural Beauty Bio-Technology's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 80.96.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Natural Beauty Bio-Technology's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was HK$-0.02.

Natural Beauty Bio-Technology Accounts Receivable Historical Data

The historical data trend for Natural Beauty Bio-Technology'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.

Natural Beauty Bio-Technology Accounts Receivable Chart

Natural Beauty Bio-Technology Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

Get a 7-Day Free Trial

98.82

113.71

115.16

75.80

77.42

Natural Beauty Bio-Technology Semi-Annual Data
	Jun14	Dec14	Jun15	Dec15	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23
Accounts Receivable	Get a 7-Day Free Trial															115.16	82.52	75.80	84.26	77.42

Natural Beauty Bio-Technology Accounts Receivable Calculation

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

Natural Beauty Bio-Technology 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.

Natural Beauty Bio-Technology's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	77.415	/	174.504	*	91
=	80.96

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

Natural Beauty Bio-Technology's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=	(166.805	+	0.75 * 77.415	+	0.5 * 77.614	-	297.91
-	0	-	0)	/	2002.1
=	-0.02

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.

Natural Beauty Bio-Technology Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Natural Beauty Bio-Technology's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.

Natural Beauty Bio-Technology (HKSE:00157) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Consumer Packaged Goods » Natural Beauty Bio-Technology Ltd (HKSE:00157) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

NBBTF:USA

Address

348 Kwun Tong Road, 5th Floor, Manulife Place, Kowloon, Hong Kong, HKG

Website

https://www.nblife.com

Natural Beauty Bio-Technology Ltd operates as an investment holding company. It is engaged in the manufacturing and selling of skincare, beauty, and aromatherapeutic products. Its products include the provision of skin treatments, beauty and spa services, and skincare consulting and beauty training services. The company's spas provide various services, including hydrotherapy, facial treatment, body care, and skincare analysis. The company derived its key revenue from franchised spas, self-owned spas, and concessionary counters at department stores. Geographically it has three-segment which include The PRC, Taiwan, and Others (Hong Kong and Malaysia). Its key revenue is generated from PRC.

Executives

Tsai Yen-yu	2201 Interest of corporation controlled by you
Chao Shih-heng	2201 Interest of corporation controlled by you
Good Titanic Limited	2201 Interest of corporation controlled by you
Lee Ming-ta	2202 Interest of your spouse
Eastern Media International Corporation (twse Stock Code: 2614)	2201 Interest of corporation controlled by you
Next Focus Holdings Limited	2201 Interest of corporation controlled by you
Standard Cosmos Limited	2201 Interest of corporation controlled by you
Starsign International Limited	2201 Interest of corporation controlled by you

Natural Beauty Bio-Technology (HKSE:00157) Headlines

No Headlines