Shift Up (XKRX:462870) Accounts Receivable : ₩79,474 Mil (As of Mar. 2025)

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What is Shift Up Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Shift Up's accounts receivables for the quarter that ended in Mar. 2025 was ₩79,474 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Shift Up's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 171.71.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Shift Up's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ₩12,383.98.

Shift Up Accounts Receivable Historical Data

The historical data trend for Shift Up'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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Shift Up Accounts Receivable Chart

Shift Up Annual Data

Trend

Dec22

Dec23

Dec24

Accounts Receivable

51,663.14

59,892.46

102,306.13

Shift Up Quarterly Data
	Dec22	Mar23	Sep23	Dec23	Mar24	Sep24	Dec24	Mar25
Accounts Receivable	Get a 7-Day Free Trial			59,892.46	72,452.39	58,623.12	102,306.13	79,473.57

Shift Up Accounts Receivable Calculation

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

Shift Up 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	79473.572	/	42234.607	*	91
=	171.71

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

Shift Up'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)
=	(712856.178	+	0.75 * 79473.572	+	0.5 * 0	-	48184.237
-	0	-	0)	/	58.485
=	12,383.98

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.

Shift Up Accounts Receivable Related Terms

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Shift Up Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Communication Services » Interactive Media » Shift Up Corp (XKRX:462870) » Definitions » Accounts Receivable

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Traded in Other Exchanges

N/A

Address

55 Seocho-daero 77-gil, 2th, 13th, 14th, 15th floors, Seocho-gu, Seoul, KOR

Website

https://www.shiftup.co.kr

Shift Up Corp is a game design and development studio that covers a wide range of areas from game production to promotional videos and music production, based on illustrations and solid planning and programming capabilities.

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