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Pharmosa Biopharm (ROCO:6875) Accounts Receivable : NT$4.7 Mil (As of Dec. 2024)


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What is Pharmosa Biopharm Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pharmosa Biopharm's accounts receivables for the quarter that ended in Dec. 2024 was NT$4.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pharmosa Biopharm's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 3.63.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pharmosa Biopharm's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was NT$10.91.


Pharmosa Biopharm Accounts Receivable Historical Data

The historical data trend for Pharmosa Biopharm'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.

Pharmosa Biopharm Accounts Receivable Chart

Pharmosa Biopharm Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial - - - - 4.65

Pharmosa Biopharm Quarterly Data
Dec18 Dec19 Dec20 Jun21 Dec21 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 - - - 12.35 4.65

Pharmosa Biopharm Accounts Receivable Calculation

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


Pharmosa Biopharm 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.

Pharmosa Biopharm's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.654/117.047*91
=3.63

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

Pharmosa Biopharm'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)
=(1618.443+0.75 * 4.654+0.5 * 24.741-225.664
-0-0)/129.086
=10.91

* 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.


Pharmosa Biopharm Accounts Receivable Related Terms

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Pharmosa Biopharm Business Description

Traded in Other Exchanges
N/A
Address
No.66, Sanchong Road, 3rd Floor-3, Nangang District, Taipei, TWN, 11502
Pharmosa Biopharm Inc is a world-class biotechnology company focusing on developing a new drug by exploiting proprietary formulation and manufacturing technology.

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