GURUFOCUS.COM » STOCK LIST » Basic Materials » Forest Products » Stella-Jones Inc (TSX:SJ) » Definitions » Accounts Receivable

Stella-Jones (TSX:SJ) Accounts Receivable : C$378 Mil (As of Mar. 2025)


View and export this data going back to 1994. Start your Free Trial

What is Stella-Jones Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Stella-Jones's accounts receivables for the quarter that ended in Mar. 2025 was C$378 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Stella-Jones's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 44.62.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Stella-Jones's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was C$-18.06.


Stella-Jones Accounts Receivable Historical Data

The historical data trend for Stella-Jones'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.

Stella-Jones Accounts Receivable Chart

Stella-Jones 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 193.00 218.00 270.00 270.00 246.00

Stella-Jones 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 398.00 444.00 370.00 246.00 378.00

Stella-Jones Accounts Receivable Calculation

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


Stella-Jones 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.

Stella-Jones's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=378/773*91
=44.62

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

Stella-Jones'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)
=(81+0.75 * 378+0.5 * 1798-2268
-0-0)/55.626
=-18.06

* 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.


Stella-Jones Accounts Receivable Related Terms

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


Stella-Jones Business Description

Traded in Other Exchanges
Address
3100 de la Cote-Vertu Boulevard, Suite 300, Saint-Laurent, QC, CAN, H4R 2J8
Stella-Jones Inc produces and sells lumber and wood products. The company operates in two segments: Pressure-treated wood, which includes utility poles, railway ties, residential lumber, and industrial products; and the Logs & Lumber segment comprises the sales of logs harvested in the course of the company's procurement process that is determined to be unsuitable for use as utility poles, it also includes the sale of excess lumber to local home-building markets. The vast majority of its revenue comes from the Pressure-treated wood segment. Its geographical segments are the United States and Canada, and the majority of its revenue is derived from the United States.
Executives
Anne Elizabeth Giardini Director
Patrick Kirkham Director or Senior Officer of Insider or Subsidiary (other than in 4,5,6)
Dean Anderson Senior Officer
Marco Albanesi Senior Officer
Silvana Travaglini Senior Officer
Richard Cuddihy Senior Officer
Rhodri Harries Director
Eric Vachon Director or Senior Officer of Insider or Subsidiary (other than in 4,5,6)
Mathieu Hebert Senior Officer
Marla Eichenbaum Senior Officer
James Augustus Manzi Director
Simon Pelletier Director
Kevin Patrick Comerford Director or Senior Officer of Insider or Subsidiary (other than in 4,5,6)
Driessen Marcell Director or Senior Officer of Insider or Subsidiary (other than in 4,5,6)
Ian Jones Director or Senior Officer of Insider or Subsidiary (other than in 4,5,6)