SCFFF (Spot Coffee (Canada)) Accounts Receivable: $0.09 Mil (As of Sep. 2023)

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What is Spot Coffee (Canada) Accounts Receivable?

Spot Coffee (Canada) SCFFF -90.00% Accounts Receivable is $0.09 Mil as of Sep. 2023.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Spot Coffee (Canada)'s accounts receivables for the quarter that ended in Sep. 2023 was $0.09 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Spot Coffee (Canada)'s Days Sales Outstanding for the quarter that ended in Sep. 2023 was 4.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Spot Coffee (Canada)'s Net-Net Working Capital per share for the quarter that ended in Sep. 2023 was $-0.04.

Spot Coffee (Canada) 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.

Spot Coffee (Canada)'s Days Sales Outstanding for the quarter that ended in Sep. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.092/1.85*91
=4.54

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

Spot Coffee (Canada)'s Net-Net Working Capital Per Share for the quarter that ended in Sep. 2023 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+0.75 * 0.092+0.5 * 0.14-6.917
-0-0.403)/162.500
=-0.04

* 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.

Spot Coffee (Canada) Accounts Receivable Related Terms

Spot Coffee (Canada) Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Spot Coffee (Canada)'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.

Spot Coffee (Canada) Accounts Receivable Chart

Spot Coffee (Canada) Annual Data
Trend Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.17 0.15 0.11 0.49 1.33

Spot Coffee (Canada) Quarterly Data
Sep18 Dec18 Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Sep23
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 0.51 0.50 1.33 0.11 0.09

Spot Coffee (Canada) Accounts Receivable Calculation

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

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $0.09 Mil mean?
Spot Coffee (Canada) (SCFFF) has a Accounts Receivable of $0.09 Mil as of Sep. 2023. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Spot Coffee (Canada) and its competitors.
Is Spot Coffee (Canada)'s Accounts Receivable too high?
Spot Coffee (Canada)'s current Accounts Receivable is $0.09 Mil.
How does Spot Coffee (Canada)'s Accounts Receivable compare to MCD and SBUX?
Spot Coffee (Canada)'s Accounts Receivable of $0.09 Mil can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Restaurants company?
A good Accounts Receivable depends on the Restaurants industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Spot Coffee (Canada) and its competitors. Spot Coffee (Canada)'s current Accounts Receivable is $0.09 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spot Coffee (Canada) stock overvalued right now?
Spot Coffee (Canada) (SCFFF) has a current Accounts Receivable of $0.09 Mil. The current Accounts Receivable is $0.09 Mil. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Spot Coffee (Canada) (SCFFF), the current Accounts Receivable is $0.09 Mil as of Sep. 2023. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Spot Coffee (Canada) Business Description

Address 130 Queens Quay East, Suite 611, Toronto, ON, CAN, M5A0P6
Spot Coffee (Canada) Ltd has been designing, building and operating company-owned and franchise community cafes in the northeastern United States. SPoT's cafes provide their customers with signature made-to-order meals and award-winning micro-roasted coffee. Each SPoT cafe is distinctively designed to suit the local neighbourhood, creating a warm and friendly gathering place for the community. SPoT's commercial business focuses on the sale of roasted coffee beans to food service and grocery chains, business offices, and resellers such as universities and hospitals.