CQS Diversified Fund (LSE:CQS) Accounts Receivable : £0.00 Mil (As of Sep. 2014)

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What is CQS Diversified Fund Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CQS Diversified Fund's accounts receivables for the quarter that ended in Sep. 2014 was £0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CQS Diversified Fund's Days Sales Outstanding for the quarter that ended in Sep. 2014 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CQS Diversified Fund's Net-Net Working Capital per share for the quarter that ended in Sep. 2014 was £-0.01.

CQS Diversified Fund Accounts Receivable Historical Data

The historical data trend for CQS Diversified Fund'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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CQS Diversified Fund Accounts Receivable Chart

CQS Diversified Fund Annual Data

Trend

Sep11

Sep12

Sep13

Sep14

Accounts Receivable

CQS Diversified Fund Semi-Annual Data
	Sep12	Mar13	Sep13	Mar14	Sep14
Accounts Receivable	-	-	-	-	-

CQS Diversified Fund Accounts Receivable Calculation

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

CQS Diversified Fund 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.

CQS Diversified Fund's Days Sales Outstanding for the quarter that ended in Sep. 2014 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	0	/	0.561	*	91
=	0.00

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

CQS Diversified Fund's Net-Net Working Capital Per Share for the quarter that ended in Sep. 2014 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	-	0.607
-	0	-	0)	/	65.2671
=	-0.01

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.

CQS Diversified Fund Accounts Receivable Related Terms

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CQS Diversified Fund (LSE:CQS) Business Description

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GURUFOCUS.COM » STOCK LIST » Financial Services » Asset Management » CQS Diversified Fund Ltd (LSE:CQS) » Definitions » Accounts Receivable

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CQS Diversified Fund Ltd was incorporated on October 27, 2010 in Guernsey. It is a closed-ended company. Its objective is to achieve attractive risk-adjusted returns over the medium to long term by primarily investing in convertible and credit related strategies. The Company seeks to achieve its investment objective by investing substantially all of its assets in CQS Diversified Fund (SPC) Ltd.

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