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Fujian Boss Software (SZSE:300525) Accounts Receivable : ¥963 Mil (As of Mar. 2025)


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What is Fujian Boss Software Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Fujian Boss Software's accounts receivables for the quarter that ended in Mar. 2025 was ¥963 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Fujian Boss Software's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 342.16.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Fujian Boss Software's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ¥0.26.


Fujian Boss Software Accounts Receivable Historical Data

The historical data trend for Fujian Boss Software'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.

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Fujian Boss Software Accounts Receivable Chart

Fujian Boss Software 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 447.36 569.55 814.74 885.65 937.28

Fujian Boss Software 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 920.59 1,011.88 1,135.86 937.28 963.09

Fujian Boss Software Accounts Receivable Calculation

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


Fujian Boss Software 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.

Fujian Boss Software's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=963.091/256.846*91
=342.16

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

Fujian Boss Software'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)
=(1200.119+0.75 * 963.091+0.5 * 196.136-1274.338
-0-545.477)/758.172
=0.26

* 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.


Fujian Boss Software Accounts Receivable Related Terms

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Fujian Boss Software Business Description

Traded in Other Exchanges
N/A
Address
5th Avenue Booz Software Development Center, Haixi High-Tech Industrial Park, Fujian Province, Fuzhou, CHN, 350001
Fujian Boss Software Corp formerly known as Fujian Boss Software Development Co Ltd provides software products and services in China. The company offers financial notes and non-tax collection management products, including non-tax revenue collection management platform, financial notes electronic management systems, government procurement platform, departmental budget management software, departmental accounts reporting software, asset management platform, financial integration system.
Executives
Mao Shi Min Supervisors
Ye Zhang Ming Directors, executives
Xiao Yong Directors, executives
Zheng Sheng Wei Executives
Yu Shuang Xing Executives
Lin Chu Ke Directors, executives
Zhang Qi Executives
Wang Su Zhen Supervisors
Liu Shao Hua Directors, executives
Lin Hong Secretary Dong
Chen Jing Supervisors
Liu Chun Xian Securities Affairs Representative
Chen Hang Director

Fujian Boss Software Headlines

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