GURUFOCUS.COM » STOCK LIST » Financial Services » Asset Management » Bluecrest Bluetrend Ltd (LSE:BBTS) » Definitions » Accounts Receivable

Bluecrest Bluetrend (LSE:BBTS) Accounts Receivable : £0.00 Mil (As of Jun. 2015)


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

What is Bluecrest Bluetrend Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Bluecrest Bluetrend's accounts receivables for the quarter that ended in Jun. 2015 was £0.00 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. Bluecrest Bluetrend's Net-Net Working Capital per share for the quarter that ended in Jun. 2015 was £-0.00.


Bluecrest Bluetrend Accounts Receivable Historical Data

The historical data trend for Bluecrest Bluetrend'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.

Bluecrest Bluetrend Accounts Receivable Chart

Bluecrest Bluetrend Annual Data
Trend Dec12 Dec13 Dec14
Accounts Receivable
- - -

Bluecrest Bluetrend Semi-Annual Data
Dec12 Jun13 Dec13 Jun14 Dec14 Jun15
Accounts Receivable Get a 7-Day Free Trial - - - - -

Bluecrest Bluetrend Accounts Receivable Calculation

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


Bluecrest Bluetrend 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.

Bluecrest Bluetrend's Days Sales Outstanding for the quarter that ended in Jun. 2015 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/-1.189*91
=

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

Bluecrest Bluetrend's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2015 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+0.75 * 0+0.5 * 0-0.061
-0-0)/35.2801
=-0.00

* 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.


Bluecrest Bluetrend Accounts Receivable Related Terms

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


Bluecrest Bluetrend (LSE:BBTS) Business Description

Traded in Other Exchanges
N/A
Address
Bluecrest Bluetrend Ltd was incorporated in Guernsey on February 10, 2012 as a non - cellular company limited by shares under the Companies (Guernsey) Law, 2008. The Company is a self-managed closed-ended investment company. Its investment objective is to seek to achieve long term appreciation in the value of its assets. It is a feeder fund, investing assets in BlueTrend Fund Ltd, which in turn invests through BlueTrend Master Fund Ltd.

Bluecrest Bluetrend (LSE:BBTS) Headlines

No Headlines