Belluscura (LSE:BELL) Accounts Receivable : £4.06 Mil (As of Jun. 2024)

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What is Belluscura Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Belluscura's accounts receivables for the quarter that ended in Jun. 2024 was £4.06 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Belluscura's Days Sales Outstanding for the quarter that ended in Jun. 2024 was 700.50.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Belluscura's Net-Net Working Capital per share for the quarter that ended in Jun. 2024 was £0.02.

Belluscura Accounts Receivable Historical Data

The historical data trend for Belluscura'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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Belluscura Accounts Receivable Chart

Belluscura Annual Data

Trend

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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0.01

0.17

1.09

2.38

Belluscura Semi-Annual Data
	Dec18	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24
Accounts Receivable	Get a 7-Day Free Trial						3.09	1.09	3.14	2.38	4.06

Belluscura Accounts Receivable Calculation

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

Belluscura 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.

Belluscura's Days Sales Outstanding for the quarter that ended in Jun. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	4.061	/	1.058	*	91
=	700.50

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

Belluscura's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=	(0.689	+	0.75 * 4.061	+	0.5 * 2.645	-	2.301
-	0	-	0)	/	158.71
=	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.

Belluscura Accounts Receivable Related Terms

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Belluscura Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Healthcare » Medical Devices & Instruments » Belluscura PLC (LSE:BELL) » Definitions » Accounts Receivable

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Traded in Other Exchanges

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Address

15 Fetter Lane, Holborn, London, GBR, EC4A 1BW

Website

https://www.belluscura.com

Belluscura PLC is a medical device company. Its first product, the X-PLOR, is a lightweight FDA-cleared portable oxygen concentrator designed to replace larger, metal oxygen tanks and heavier portable oxygen concentrator devices. The company has only one operating segment being the sale of oxygen concentrators in the United States. The X-PLO2R weighs less than 1.5kg (3.25 lbs) and it is the first modular portable oxygen concentrator it will generate more oxygen by weight than any other FDA-cleared POC in its class. It either owns or exclusively licenses a total of 26 patents and applications relating to oxygen enrichment devices and treatments.

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