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Cham Swiss Properties AG (XSWX:CHAM) Accounts Receivable : CHF0.51 Mil (As of Dec. 2024)


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What is Cham Swiss Properties AG Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cham Swiss Properties AG's accounts receivables for the quarter that ended in Dec. 2024 was CHF0.51 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cham Swiss Properties AG's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 11.67.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cham Swiss Properties AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was CHF-29.93.


Cham Swiss Properties AG Accounts Receivable Historical Data

The historical data trend for Cham Swiss Properties AG'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.

Cham Swiss Properties AG Accounts Receivable Chart

Cham Swiss Properties AG Annual Data
Trend Mar20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
- - 0.81 3.47 0.51

Cham Swiss Properties AG Semi-Annual Data
Mar20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.81 0.61 3.47 1.88 0.51

Cham Swiss Properties AG Accounts Receivable Calculation

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


Cham Swiss Properties AG 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.

Cham Swiss Properties AG's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.507/7.929*91
=11.67

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

Cham Swiss Properties AG'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)
=(5.977+0.75 * 0.507+0.5 * 20.478-479.892
-0-32.098)/16.551
=-29.93

* 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.


Cham Swiss Properties AG Accounts Receivable Related Terms

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Cham Swiss Properties AG Business Description

Traded in Other Exchanges
Address
Thurgauerstrasse 101A, Glattpark, CHE, 8152
Cham Swiss Properties AG Formerly Ina Invest AG is a real estate company and develops sustainable living, working and living spaces with a focus on hybrid properties that ensure long-term flexibility of use and profitability. It property includes Bredella West, Bredella Middle and East, Chemin de l'Echo and etc.

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