GURUFOCUS.COM » STOCK LIST » Technology » Software » Plaut AG (XTER:PUT2) » Definitions » Accounts Receivable

Plaut AG (XTER:PUT2) Accounts Receivable : €6.78 Mil (As of Jun. 2014)


View and export this data going back to . Start your Free Trial

What is Plaut AG Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Plaut AG's accounts receivables for the quarter that ended in Jun. 2014 was €6.78 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Plaut AG's Days Sales Outstanding for the quarter that ended in Jun. 2014 was 76.47.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Plaut AG's Net-Net Working Capital per share for the quarter that ended in Jun. 2014 was €-0.50.


Plaut AG Accounts Receivable Historical Data

The historical data trend for Plaut 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.

Plaut AG Accounts Receivable Chart

Plaut AG Annual Data
Trend Dec04 Dec05 Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.19 4.43 4.50 5.27 6.42

Plaut AG Semi-Annual Data
Dec09 Jun10 Dec10 Jun11 Dec11 Jun12 Dec12 Jun13 Dec13 Jun14
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.61 5.27 5.66 6.42 6.78

Plaut AG Accounts Receivable Calculation

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


Plaut 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.

Plaut AG's Days Sales Outstanding for the quarter that ended in Jun. 2014 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6.781/16.184*91
=76.47

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

Plaut AG's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2014 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)
=(1.932+0.75 * 6.781+0.5 * 0.001-14.137
-0-1.162)/16.522
=-0.50

* 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.


Plaut AG Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Plaut AG's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Plaut AG (XTER:PUT2) Business Description

Traded in Other Exchanges
N/A
Address
Plaut Aktiengesellschaft is engaged in providing business consulting and IT services using SAP enterprise resource planning software to customers in Europe. Its customers are from manufacturing, retail and services sectors.

Plaut AG (XTER:PUT2) Headlines

No Headlines