GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » Build-A-Bear Workshop Inc (STU:FPW) » Definitions » Accounts Receivable

Build-A-Bear Workshop (STU:FPW) Accounts Receivable : €15.5 Mil (As of Jan. 2025)


View and export this data going back to 2021. Start your Free Trial

What is Build-A-Bear Workshop Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Build-A-Bear Workshop's accounts receivables for the quarter that ended in Jan. 2025 was €15.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Build-A-Bear Workshop's Days Sales Outstanding for the quarter that ended in Jan. 2025 was 9.76.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Build-A-Bear Workshop's Net-Net Working Capital per share for the quarter that ended in Jan. 2025 was €-5.55.


Build-A-Bear Workshop Accounts Receivable Historical Data

The historical data trend for Build-A-Bear Workshop'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.

Build-A-Bear Workshop Accounts Receivable Chart

Build-A-Bear Workshop Annual Data
Trend Dec15 Dec16 Dec17 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.81 10.34 14.27 7.87 15.55

Build-A-Bear Workshop Quarterly Data
Apr20 Jul20 Oct20 Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25
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 7.87 8.90 11.13 12.36 15.55

Build-A-Bear Workshop Accounts Receivable Calculation

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


Build-A-Bear Workshop 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.

Build-A-Bear Workshop's Days Sales Outstanding for the quarter that ended in Jan. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=15.549/145.331*91
=9.76

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

Build-A-Bear Workshop's Net-Net Working Capital Per Share for the quarter that ended in Jan. 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)
=(26.814+0.75 * 15.549+0.5 * 67.403-145.744
-0-0)/13.257
=-5.55

* 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.


Build-A-Bear Workshop Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Build-A-Bear Workshop's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Build-A-Bear Workshop Business Description

Traded in Other Exchanges
Address
415 South 18th Street, St. Louis, MO, USA, 63103
Build-A-Bear Workshop Inc is a U.S.-based specialty retailer of customized stuffed animals and related products. The company operates through three segments. Its Direct-to-consumer segment with key revenue, includes the operating activities of corporately-managed locations and other retail delivery operations in the U.S., Canada, China, Denmark, Ireland, and the U.K., including the company's e-commerce sites and temporary stores. The international franchising segment includes the licensing activities of the company's franchise agreements with store locations in Europe, Asia, Australia, the Middle East, and Africa. The commercial segment includes the transactions with other businesses, mainly comprised of licensing the intellectual properties for third-party use and wholesale activities.

Build-A-Bear Workshop Headlines

No Headlines