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Fisher (James) & Sons (LSE:FSJ) Accounts Receivable : £50.8 Mil (As of Dec. 2024)


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What is Fisher (James) & Sons Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Fisher (James) & Sons's accounts receivables for the quarter that ended in Dec. 2024 was £50.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Fisher (James) & Sons's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 42.88.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Fisher (James) & Sons's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was £-3.59.


Fisher (James) & Sons Accounts Receivable Historical Data

The historical data trend for Fisher (James) & Sons'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.

Fisher (James) & Sons Accounts Receivable Chart

Fisher (James) & Sons Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 65.50 64.30 68.70 62.20 50.80

Fisher (James) & Sons Semi-Annual Data
Jun15 Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 68.70 162.10 62.20 115.10 50.80

Fisher (James) & Sons Accounts Receivable Calculation

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


Fisher (James) & Sons 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.

Fisher (James) & Sons's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=50.8/216.2*91
=42.88

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

Fisher (James) & Sons's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=(86.2+0.75 * 50.8+0.5 * 32.8-321
-0-0.4)/50.353
=-3.59

* 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.


Fisher (James) & Sons Accounts Receivable Related Terms

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Fisher (James) & Sons Business Description

Traded in Other Exchanges
Address
Michaelson Road, Fisher House, Barrow-in-Furness, Cumbria, GBR, LA14 1HR
Fisher (James) & Sons PLC operates in the following segments: Energy, Defence, and Maritime Transport. A majority of its revenue is derived from the Energy segment, which provides services to the energy and renewables markets, including compressor services in Oil and Gas markets and bubble curtains for offshore wind, inspection, repair and maintenance, commissioning, cable and blade maintenance, and support in Renewables and Subsea and Decommissioning services. The Maritime Transport comprises the Tankship business, Cattedown Wharves, and Fendercare, and the Defence segment provides submarine rescue, defence diving, special forces vehicles, submarine platforms, and commercial diving and hyperbaric systems. Geographically, it derives key revenue from Middle East, Africa and Americas.

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