Euroapi (XPAR:EAPI) Accounts Receivable : €161.3 Mil (As of Dec. 2024)

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What is Euroapi Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Euroapi's accounts receivables for the quarter that ended in Dec. 2024 was €161.3 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Euroapi's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 62.86.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Euroapi's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was €-0.46.

Euroapi Accounts Receivable Historical Data

The historical data trend for Euroapi'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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Euroapi Accounts Receivable Chart

Euroapi Annual Data

Trend

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Accounts Receivable

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194.70

238.90

264.20

216.20

161.30

Euroapi Semi-Annual Data
	Dec19	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24
Accounts Receivable	Get a 7-Day Free Trial					264.20	238.00	216.20	176.70	161.30

Euroapi Accounts Receivable Calculation

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

Euroapi 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.

Euroapi's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	161.3	/	468.3	*	91
=	62.86

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

Euroapi's Net-Net Working Capital Per Share for the quarter that ended in Dec. 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)
=	(79.2	+	0.75 * 161.3	+	0.5 * 524.1	-	505.9
-	0	-	0)	/	95.228
=	-0.46

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.

Euroapi Accounts Receivable Related Terms

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Euroapi Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Healthcare » Drug Manufacturers » Euroapi SA (XPAR:EAPI) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

EAPIF:USA 0EAP:UK 940:Germany

Address

15 rue Traversiere, Paris, FRA, 75012

Website

https://www.euroapi.com

Euroapi SA develops, manufactures, markets, and distributes Active Pharmaceutical Ingredients (APIs) and Intermediates used in the formulation of medicines for human and veterinary use, both from originators, generics, and cosmetics. The company offers vitamin B12, prostaglandins, oligonucleotides, peptides, corticoids and hormones, anti-infectives, opiates (morphine, codeine, thebaine, etc.), analgesics, etc. It also offers Contract Development Manufacturing Organization (CDMO) services to its customers. Geographically, the company generates maximum revenue from Europe, followed by North America, Asia-Pacific, and the Rest of the world.

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