GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Manufacturing - Apparel & Accessories » Sichuan Langsha Holding Ltd (SHSE:600137) » Definitions » Accounts Receivable

Sichuan Langsha Holding (SHSE:600137) Accounts Receivable : ¥31.7 Mil (As of Mar. 2025)


View and export this data going back to 1998. Start your Free Trial

What is Sichuan Langsha Holding Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sichuan Langsha Holding's accounts receivables for the quarter that ended in Mar. 2025 was ¥31.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sichuan Langsha Holding's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 44.75.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sichuan Langsha Holding's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ¥3.50.


Sichuan Langsha Holding Accounts Receivable Historical Data

The historical data trend for Sichuan Langsha Holding'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.

Sichuan Langsha Holding Accounts Receivable Chart

Sichuan Langsha Holding Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 53.89 36.23 43.62 46.64 28.79

Sichuan Langsha Holding Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25
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 36.08 44.74 42.03 28.79 31.68

Sichuan Langsha Holding Accounts Receivable Calculation

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


Sichuan Langsha Holding 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.

Sichuan Langsha Holding's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=31.684/64.602*91
=44.75

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

Sichuan Langsha Holding's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2025 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)
=(446.413+0.75 * 31.684+0.5 * 41.376-150.248
-0-0)/97.218
=3.50

* 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.


Sichuan Langsha Holding Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Sichuan Langsha Holding's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Sichuan Langsha Holding Business Description

Traded in Other Exchanges
N/A
Address
No. 63 Wainan Street, Import and Export Building, 8th Floor, Yibin, Sichuan, CHN, 644000
Sichuan Langsha Holding Ltd operates in the apparel industry. It manufactures knitted fabrics.

Sichuan Langsha Holding Headlines

No Headlines