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Pan Jit International (TPE:2481) Accounts Receivable : NT$3,496 Mil (As of Dec. 2024)


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What is Pan Jit International Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pan Jit International's accounts receivables for the quarter that ended in Dec. 2024 was NT$3,496 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pan Jit International's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 105.93.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pan Jit International's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was NT$-9.72.


Pan Jit International Accounts Receivable Historical Data

The historical data trend for Pan Jit International'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.

Pan Jit International Accounts Receivable Chart

Pan Jit International 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 3,502.28 4,089.24 3,416.86 3,482.61 3,495.88

Pan Jit International Quarterly Data
Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24
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 3,482.61 3,486.93 3,749.45 3,810.12 3,495.88

Pan Jit International Accounts Receivable Calculation

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


Pan Jit International 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.

Pan Jit International's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3495.877/3011.466*91
=105.93

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

Pan Jit International's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2024 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)
=(6913.595+0.75 * 3495.877+0.5 * 2738.608-13222.82
-0-1396.73)/382.115
=-9.72

* 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.


Pan Jit International Accounts Receivable Related Terms

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Pan Jit International Business Description

Traded in Other Exchanges
N/A
Address
No. 24, Gangshan North Road, Gangshan District, Kaohsiung, TWN, 820115
Pan Jit International Inc is engaged in the manufacturing, processing, assembly, and import and export of semiconductors. The company also assembles, trades, and transfers technological advancements of machinery parts, and it also trades resins and paints for semiconductors. The company's operating segments include Diodes, Power IC and components, Solar, and others. The majority of its revenue is generated from the Diodes segment which is engaged in manufacturing and selling wafers, power components, and control modules. Geographically, the company generates key revenue from China (including Hong Kong) and the rest from Taiwan, Korea, Germany, Italy, and other countries.

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