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Cell Point (India) (NSE:CELLPOINT) Accounts Receivable : ₹4 Mil (As of Mar. 2024)


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What is Cell Point (India) Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cell Point (India)'s accounts receivables for the quarter that ended in Mar. 2024 was ₹4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cell Point (India)'s Days Sales Outstanding for the quarter that ended in Mar. 2024 was 0.45.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cell Point (India)'s Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was ₹-11.96.


Cell Point (India) Accounts Receivable Historical Data

The historical data trend for Cell Point (India)'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.

Cell Point (India) Accounts Receivable Chart

Cell Point (India) Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24
Accounts Receivable
6.75 2.49 4.57 - 4.01

Cell Point (India) Semi-Annual Data
Mar20 Mar21 Mar22 Sep22 Mar23 Sep23 Mar24
Accounts Receivable Get a 7-Day Free Trial 4.57 - - 6.13 4.01

Cell Point (India) Accounts Receivable Calculation

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


Cell Point (India) 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.

Cell Point (India)'s Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.012/1634.854*91
=0.45

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

Cell Point (India)'s Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(120.013+0.75 * 4.012+0.5 * 550.923-619.999
-0-0)/18.527
=-11.96

* 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.


Cell Point (India) Accounts Receivable Related Terms

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Cell Point (India) (NSE:CELLPOINT) Business Description

Traded in Other Exchanges
N/A
Address
Ward No. 27, Ram’s Arcade, Door No. 30-15-139, Room No. 5 and 6, Opposite Visakha Medical Centre, Dabagardens, Visakhapatnam, AP, IND, 530020
Cell Point (India) Ltd is engaged in multi-brand retail selling of Smart Phones, tablets, mobile accessories, and mobile-related products and allied accessories of various brands such as Apple, Samsung, Oppo, Realme, Nokia, Vivo, Xiaomi, Nokia, Redmi, Techno, One Plus, GIONEE, VIVO, etc. It is also engaged in retail selling of some of the consumer durable electronics goods, specifically, smart televisions of various brands such as Xiaomi, Realme, and One Plus. The company also provides payment options such as credit/EMI facilities including UPI, vouchers, & pay-on-delivery to its customers for buying its products for which the company has tied up with major leading credit houses.

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