GURUFOCUS.COM » STOCK LIST » Healthcare » Medical Diagnostics & Research » Maccura Biotechnology Co Ltd (SZSE:300463) » Definitions » Accounts Receivable

Maccura Biotechnology Co (SZSE:300463) Accounts Receivable : ¥1,441 Mil (As of Mar. 2025)


View and export this data going back to 2015. Start your Free Trial

What is Maccura Biotechnology Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Maccura Biotechnology Co's accounts receivables for the quarter that ended in Mar. 2025 was ¥1,441 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Maccura Biotechnology Co's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 257.74.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Maccura Biotechnology Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ¥1.07.


Maccura Biotechnology Co Accounts Receivable Historical Data

The historical data trend for Maccura Biotechnology Co'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.

Maccura Biotechnology Co Accounts Receivable Chart

Maccura Biotechnology Co 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 2,020.53 1,882.03 2,073.64 1,773.30 1,563.18

Maccura Biotechnology Co 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 1,707.52 1,646.21 1,562.38 1,563.18 1,441.27

Maccura Biotechnology Co Accounts Receivable Calculation

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


Maccura Biotechnology Co 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.

Maccura Biotechnology Co's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1441.265/510.258*91
=257.74

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

Maccura Biotechnology Co'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)
=(772.111+0.75 * 1441.265+0.5 * 973.224-1634.262
-0-48.823)/612.470
=1.07

* 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.


Maccura Biotechnology Co Accounts Receivable Related Terms

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


Maccura Biotechnology Co Business Description

Traded in Other Exchanges
N/A
Address
Number 8, 2nd Anhe Road, Hi-tech Zone, Chengdu, CHN, 611731
Maccura Biotechnology Co Ltd is a China-based in-vitro diagnostic (IVD) integration company engaged in the research and development, production and sales of IVD products. It is also engaged in the sales of foreign brands of in vitro diagnostic products as an agent. The company's developed product and technology development platforms cover clinical biochemistry, chemiluminescent immunoassay, rapid diagnosis, thrombosis, hemostasis, and molecular diagnosis.
Executives
Guo Lei Director
Wang Deng Ming Directors, executives
Wang Lin Supervisors
Wu Ming Jian Directors, executives
Shi Wei Directors, executives
Yang Hui Supervisors
Zhou Yue Guo Executives
Wang Zhen Executives
Yu Ping Executives
Zou Yuan Supervisors
Xu Sheng Guo Directors, executives
Liu Qi Lin Directors, executives
Chu Jian Jun Executives
Tang Yong Director
Xu Jin Song Executives

Maccura Biotechnology Co Headlines

No Headlines