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Sevenbrau Co (XKRX:267080) Accounts Receivable : ₩583 Mil (As of Dec. 2023)


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What is Sevenbrau Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sevenbrau Co's accounts receivables for the quarter that ended in Dec. 2023 was ₩583 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sevenbrau Co's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 8.59.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sevenbrau Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was ₩-1,677.57.

Sevenbrau Co Accounts Receivable Historical Data

The historical data trend for Sevenbrau 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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Sevenbrau Co Accounts Receivable Chart

Sevenbrau Co Annual Data
Trend Dec22 Dec23
Accounts Receivable
2,949.39 583.33

Sevenbrau Co Semi-Annual Data
Dec22 Dec23
Accounts Receivable 2,949.39 583.33

Sevenbrau Co Accounts Receivable Calculation

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

Sevenbrau 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.

Sevenbrau 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
=583.331/12399.818*91
=8.59

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

Sevenbrau 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)
=(2076.49+0.75 * 583.331+0.5 * 3930.544-24394.38
-0-0)/11.8714
=-1,677.57

* 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.

Sevenbrau Co Accounts Receivable Related Terms

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Sevenbrau Co Business Description

Industry
GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Beverages - Alcoholic » Sevenbrau Co Ltd (XKRX:267080) » Definitions » Accounts Receivable
Comparable Companies
Traded in Other Exchanges
N/A
Address
60, Gyeonggang-ro Chowon 6-gil, Gonggeun-myeon, Gangwon-do, Hoengseong-gun, KOR
Website
https://www.sevenbrau.com
Sevenbrau Co Ltd is a company engaged in manufacturing beer by introducing a brand named Seven Brau where they introduced ale beer among craft beers and manufactured beer using domestic place names as product names, capturing the tastes and interest of consumers who had been accustomed to lager.

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