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Smithson Investment Trust (LSE:SSON) Accounts Receivable : £0.00 Mil (As of Dec. 2024)


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What is Smithson Investment Trust Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Smithson Investment Trust's accounts receivables for the quarter that ended in Dec. 2024 was £0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Smithson Investment Trust's Days Sales Outstanding for the quarter that ended in Dec. 2024 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. Smithson Investment Trust's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was £-0.02.


Smithson Investment Trust Accounts Receivable Historical Data

The historical data trend for Smithson Investment Trust'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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Smithson Investment Trust Accounts Receivable Chart

Smithson Investment Trust Annual Data
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Smithson Investment Trust Semi-Annual Data
Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24
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Smithson Investment Trust Accounts Receivable Calculation

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


Smithson Investment Trust 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.

Smithson Investment Trust's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/65.305*91
=0.00

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

Smithson Investment Trust'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)
=(3.036+0.75 * 0+0.5 * 0-5.26
-0-0)/130.527
=-0.02

* 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.


Smithson Investment Trust Accounts Receivable Related Terms

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Smithson Investment Trust Business Description

Traded in Other Exchanges
N/A
Address
140 Aldersgate Street, 4th Floor, London, GBR, EC1A 4HY
Smithson Investment Trust PLC operates as an investment company. Its investment objective is to provide shareholders with long term growth in value through exposure to a diversified portfolio of shares issued by listed or traded companies. The company invests in various sectors such as Materials; Financials; Consumer Staples; Communication Services; Consumer Discretionary; Healthcare; Industrials; and Information Technology. Geographically, it operates in Latin America; Eurasia, the Middle East, Africa; Asia Pacific; North America and Europe. It earns maximum revenue from North America.

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