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Boryung (XKRX:003850) Accounts Receivable : ₩0 Mil (As of Mar. 2025)


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What is Boryung Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Boryung's accounts receivables for the quarter that ended in Mar. 2025 was ₩0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Boryung's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Boryung's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ₩-4,156.12.


Boryung Accounts Receivable Historical Data

The historical data trend for Boryung'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.

Boryung Accounts Receivable Chart

Boryung 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 105,222.67 106,574.93 137,525.83 156,327.48 185,781.63

Boryung 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 173,561.05 174,930.10 179,703.37 185,781.63 -

Boryung Accounts Receivable Calculation

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


Boryung 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/240550.283*91
=0.00

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

Boryung'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)
=(0+0.75 * 0+0.5 * 0-348959.991
-0-0)/83.963
=-4,156.12

* 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.


Boryung Accounts Receivable Related Terms

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Boryung Business Description

Traded in Other Exchanges
N/A
Address
136, Changgyeonggung-ro, Boryeong Building, Jongno-gu, Seoul, KOR, 110-750
Boryung is part of the healthcare sector. The company's business involves the manufacture and marketing of pharmaceutical products. It manufactures a suite of drugs to address various areas such as blood circulation, gastrointestinal, and hypertension. Boryung markets its products globally through over 100 partners.

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