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ARAYA INDUSTRIAL Co (TSE:7305) Accounts Receivable : 円7,584 Mil (As of Mar. 2024)


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What is ARAYA INDUSTRIAL Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. ARAYA INDUSTRIAL Co's accounts receivables for the quarter that ended in Mar. 2024 was 円7,584 Mil.

Accounts receivable can be measured by Days Sales Outstanding. ARAYA INDUSTRIAL Co's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 65.21.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. ARAYA INDUSTRIAL Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was 円-427.39.


ARAYA INDUSTRIAL Co Accounts Receivable Historical Data

The historical data trend for ARAYA INDUSTRIAL 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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ARAYA INDUSTRIAL Co Accounts Receivable Chart

ARAYA INDUSTRIAL Co Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8,615.00 6,969.00 8,141.00 8,261.00 7,584.00

ARAYA INDUSTRIAL Co Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
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 8,261.00 8,583.00 8,470.00 7,994.00 7,584.00

ARAYA INDUSTRIAL Co Accounts Receivable Calculation

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


ARAYA INDUSTRIAL 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.

ARAYA INDUSTRIAL Co's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=7584/10612*91
=65.21

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

ARAYA INDUSTRIAL Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(9602+0.75 * 7584+0.5 * 9845-22178
-0-413)/5.56523
=-427.39

* 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.


ARAYA INDUSTRIAL Co Accounts Receivable Related Terms

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ARAYA INDUSTRIAL Co Business Description

Traded in Other Exchanges
N/A
Address
12-12 Minamisenba, Chuo-ku, Osaka, JPN, 542-0081
ARAYA INDUSTRIAL CO., Ltd. is engaged in the manufacturing and selling of high-quality, high-performance iron, stainless steel pipe and others by metal processing technology Roll Forming. Its product offering includes steel pipe, welfare equipment, rim for the bicycle, pipe cutting machine, pipe/sheet metal processing machine and other special purpose machines. The company's products are used in a wide range of fields including automobiles, motorcycles, bicycles, buildings, furniture, industrial machinery, welfare equipment, and logistics equipment.

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