iHuman (iHuman) Accounts Receivable : $8.5 Mil (As of Dec. 2023)

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What is iHuman Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. iHuman's accounts receivables for the quarter that ended in Dec. 2023 was $8.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. iHuman's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 22.16.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. iHuman's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $2.06.

iHuman Accounts Receivable Historical Data

The historical data trend for iHuman'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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iHuman Accounts Receivable Chart

iHuman Annual Data

Trend

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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2.87

11.92

8.81

11.42

8.52

iHuman Quarterly Data
	Dec18	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23
Accounts Receivable	Get a 7-Day Free Trial															11.42	11.82	8.24	9.51	8.52

iHuman Accounts Receivable Calculation

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

iHuman 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.

iHuman's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	8.52	/	35.076	*	91
=	22.16

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

iHuman'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)
=	(169.991	+	0.75 * 8.52	+	0.5 * 2.313	-	69.002
-	0	-	0)	/	52.741
=	2.06

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.

iHuman Accounts Receivable Related Terms

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iHuman (iHuman) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Education » iHuman Inc (NYSE:IH) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

No. 1 Wangjing East Road, Floor 8, Building B, Chaoyang District, Beijing, CHN, 100102

Website

https://www.ihuman.com

iHuman Inc is China's leading artificial intelligence-driven technology puzzle product company committed to making parenting easier for parents and happier for children to grow. It provides parents with efficient parent-child companion resources and stimulates children's natural instincts through unique and interesting interactive product experiences. It has developed products, including independent interactive apps, interactive content, and smart devices, covering a variety of themes, cultivating children's language skills, logic skills, reading skills and creativity, and understanding of China.