SP Refractories (NSE:SPRL) Change In Receivables : ₹0.7 Mil (TTM As of Sep. 2023)

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What is SP Refractories Change In Receivables?

SP Refractories's change in receivables for the quarter that ended in Sep. 2023 was ₹-0.9 Mil. It means SP Refractories's Accounts Receivable increased by ₹0.9 Mil from Mar. 2023 to Sep. 2023 .

SP Refractories's change in receivables for the fiscal year that ended in Mar. 2023 was ₹-0.3 Mil. It means SP Refractories's Accounts Receivable increased by ₹0.3 Mil from Mar. 2022 to Mar. 2023 .

SP Refractories's Accounts Receivable for the quarter that ended in Sep. 2023 was ₹61.8 Mil.

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 Receivable are being managed. SP Refractories's Days Sales Outstanding for the six months ended in Sep. 2023 was 80.95.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. SP Refractories's liquidation value for the six months ended in Sep. 2023 was ₹-12.0 Mil.

SP Refractories Change In Receivables Historical Data

The historical data trend for SP Refractories's Change In Receivables 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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SP Refractories Change In Receivables Chart

SP Refractories Annual Data

Trend

Mar19

Mar20

Mar21

Mar22

Mar23

Change In Receivables

3.73

-10.15

-26.30

11.34

-0.34

SP Refractories Semi-Annual Data
	Mar19	Mar20	Mar21	Sep21	Mar22	Sep22	Mar23	Sep23
Change In Receivables	Get a 7-Day Free Trial			-0.42	11.77	-1.87	1.53	-0.87

SP Refractories Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Sep. 2023 adds up the semi-annually data reported by the company within the most recent 12 months, which was ₹0.7 Mil.

SP Refractories (NSE:SPRL) Change In Receivables 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 Receivable are being managed.

SP Refractories's Days Sales Outstanding for the quarter that ended in Sep. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	61.814	/	139.352	*	91
=	80.95

2. In Ben Graham's calculation of liquidation value, SP Refractories's accounts receivable are only considered to be worth 75% of book value:

SP Refractories's liquidation value for the quarter that ended in Sep. 2023 is calculated as:

	Liquidation Value
=	Cash, Cash Equivalents, Marketable Securities	-	Total Liabilities	+	(0.75 * Accounts Receivable)	+	(0.5 * Total Inventories)
=	0.032	-	72.199	+	0.75 * 61.814	+	0.5 * 27.589
=	-12.0

SP Refractories Change In Receivables Related Terms

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SP Refractories (NSE:SPRL) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Basic Materials » Building Materials » SP Refractories Ltd (NSE:SPRL) » Definitions » Change In Receivables

Traded in Other Exchanges

N/A

Address

Hingna Road, M-10, M-11/1 & M-11/2, MIDC Industrial Area, Nagpur, MH, IND, 440016

Website

https://www.sprefractories.com

SP Refractories Ltd is engaged in manufacturing and supplying refractory material made using hydrated lime, calcined alumina, and other raw materials. The Company is involved in single segment of manufacturing and supplying of high quality refractory material. Its core focus is on refractory cement which is a niche and high-margin cement widely used in iron and steel and construction industries because of its thermal conductivity, maximum strength, and heat resistance.

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