GURUFOCUS.COM » STOCK LIST » Industrials » Conglomerates » Cientifica PLC (LSE:CTFA) » Definitions » Accounts Receivable

Cientifica (LSE:CTFA) Accounts Receivable : £0.00 Mil (As of Sep. 2014)


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

What is Cientifica Accounts Receivable?

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

Accounts receivable can be measured by Days Sales Outstanding. Cientifica'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. Cientifica's Net-Net Working Capital per share for the quarter that ended in Sep. 2014 was £-0.00.


Cientifica Accounts Receivable Historical Data

The historical data trend for Cientifica'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.

Cientifica Accounts Receivable Chart

Cientifica Annual Data
Trend Mar09 Mar10 Mar11 Mar12 Mar13 Mar14
Accounts Receivable
Get a 7-Day Free Trial 0.45 0.55 0.39 - -

Cientifica Semi-Annual Data
Sep10 Mar11 Sep11 Mar12 Sep12 Mar13 Sep13 Mar14 Sep14
Accounts Receivable Get a 7-Day Free Trial Premium Member Only 0.27 - - - -

Cientifica Accounts Receivable Calculation

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


Cientifica 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/0.01*91
=0.00

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

Cientifica'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)
=(0.022+0.75 * 0+0.5 * 0-0.104
-0-0)/29.164
=-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.


Cientifica Accounts Receivable Related Terms

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


Cientifica (LSE:CTFA) Business Description

Traded in Other Exchanges
N/A
Address
Website
Cientifica PLC, formerly known as Avia Health Informatics PLC, was incorporated on January 11, 2008 in United Kingdom. Th Company is an investment company investing in businesses making use of emerging technologies and advanced materials.

Cientifica (LSE:CTFA) Headlines

No Headlines