GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Beverages - Alcoholic » Arctic Blue Beverages AB (OSTO:ARCTIC) » Definitions » Accounts Receivable

Arctic Blue Beverages AB (OSTO:ARCTIC) Accounts Receivable : kr3.07 Mil (As of Dec. 2024)


View and export this data going back to 2022. Start your Free Trial

What is Arctic Blue Beverages AB Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Arctic Blue Beverages AB's accounts receivables for the quarter that ended in Dec. 2024 was kr3.07 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Arctic Blue Beverages AB's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 207.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Arctic Blue Beverages AB's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was kr-0.90.


Arctic Blue Beverages AB Accounts Receivable Historical Data

The historical data trend for Arctic Blue Beverages AB'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.

Arctic Blue Beverages AB Accounts Receivable Chart

Arctic Blue Beverages AB Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
1.84 5.87 6.18 3.00 3.07

Arctic Blue Beverages AB Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 3.00 2.74 2.89 2.71 3.07

Arctic Blue Beverages AB Accounts Receivable Calculation

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


Arctic Blue Beverages AB 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.

Arctic Blue Beverages AB's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.071/1.35*91
=207.58

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

Arctic Blue Beverages AB'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)
=(0.764+0.75 * 3.071+0.5 * 5.143-29.262
-0-0)/26.198
=-0.90

* 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.


Arctic Blue Beverages AB Accounts Receivable Related Terms

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


Arctic Blue Beverages AB Business Description

Traded in Other Exchanges
Address
Bulevardi 3 B19, Helsinki, FIN, 00120
Arctic Blue Beverages AB is a beverage company that sells artisanal beverages such as gin, liqueurs, and tonic. Its product portfolio comprises of Arctic Blue Gin, Arctic Blue Gin Navy Strength, Arctic Blue Laku, and Arctic Blue Oat among others. The company invests heavily in international exports and its products are sold in Finland, Sweden, Canada, Japan, and Australia among other countries. A majority of the company's revenue is generated from Finland.

Arctic Blue Beverages AB Headlines

No Headlines