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Amiyaki Tei Co (TSE:2753) Accounts Receivable : 円16 Mil (As of Dec. 2023)


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What is Amiyaki Tei Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Amiyaki Tei Co's accounts receivables for the quarter that ended in Dec. 2023 was 円16 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Amiyaki Tei Co's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 0.18.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Amiyaki Tei Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was 円482.97.


Amiyaki Tei Co Accounts Receivable Historical Data

The historical data trend for Amiyaki Tei 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.

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Amiyaki Tei Co Accounts Receivable Chart

Amiyaki Tei Co Annual Data
Trend Mar14 Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.00 12.00 2.00 2.00 -

Amiyaki Tei Co Quarterly Data
Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23
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 3.00 - 14.00 13.00 16.00

Amiyaki Tei Co Accounts Receivable Calculation

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


Amiyaki Tei 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.

Amiyaki Tei Co's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=16/8204*91
=0.18

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

Amiyaki Tei Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2023 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)
=(8513+0.75 * 16+0.5 * 1595-6015
-0-0)/6.84832
=482.97

* 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.


Amiyaki Tei Co Accounts Receivable Related Terms

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Amiyaki Tei Co (TSE:2753) Business Description

Traded in Other Exchanges
N/A
Address
5-12-1 Nyoisaru-cho, Aichi, JPN
Amiyaki Tei Co Ltd is a Japan based company engages in the operation of restaurant chains. Its Yakiniku business division operates restaurants under the names Amiyaki Tei and Suehirokan in the central Japan and Kanto areas.

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