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Universal Cement (TPE:1104) Days Sales Outstanding : 72.81 (As of Mar. 2024)


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What is Universal Cement Days Sales Outstanding?

Universal Cement's average Accounts Receivable for the three months ended in Mar. 2024 was NT$1,523 Mil. Universal Cement's Revenue for the three months ended in Mar. 2024 was NT$1,909 Mil. Hence, Universal Cement's Days Sales Outstanding for the three months ended in Mar. 2024 was 72.81.

The historical rank and industry rank for Universal Cement's Days Sales Outstanding or its related term are showing as below:

TPE:1104' s Days Sales Outstanding Range Over the Past 10 Years
Min: 47.74   Med: 56.34   Max: 71.37
Current: 66.03

During the past 13 years, Universal Cement's highest Days Sales Outstanding was 71.37. The lowest was 47.74. And the median was 56.34.

TPE:1104's Days Sales Outstanding is ranked worse than
60.21% of 382 companies
in the Building Materials industry
Industry Median: 54.48 vs TPE:1104: 66.03

Universal Cement's Days Sales Outstanding increased from Mar. 2023 (71.58) to Mar. 2024 (72.81).


Universal Cement Days Sales Outstanding Historical Data

The historical data trend for Universal Cement's Days Sales Outstanding 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.

Universal Cement Days Sales Outstanding Chart

Universal Cement Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 59.63 60.83 64.83 68.74 71.37

Universal Cement Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
Days Sales Outstanding Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 71.58 64.74 64.40 62.09 72.81

Competitive Comparison of Universal Cement's Days Sales Outstanding

For the Building Materials subindustry, Universal Cement's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Universal Cement's Days Sales Outstanding Distribution in the Building Materials Industry

For the Building Materials industry and Basic Materials sector, Universal Cement's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Universal Cement's Days Sales Outstanding falls into.



Universal Cement Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

Universal Cement's Days Sales Outstanding for the fiscal year that ended in Dec. 2023 is calculated as

Days Sales Outstanding (A: Dec. 2023 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2022 ) + Accounts Receivable (A: Dec. 2023 )) / count ) / Revenue (A: Dec. 2023 )*Days in Period
=( (1446.218 + 1605.09) / 2 ) / 7802.362*365
=1525.654 / 7802.362*365
=71.37

Universal Cement's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding (Q: Mar. 2024 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2023 ) + Accounts Receivable (A: Mar. 2024 )) / count ) / Revenue (A: Mar. 2024 )*Days in Period
=( (1605.09 + 1440.525) / 2 ) / 1908.572*365 / 4
=1522.8075 / 1908.572*365 / 4
=72.81

* 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.


Universal Cement  (TPE:1104) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Universal Cement Days Sales Outstanding Related Terms

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Universal Cement (TPE:1104) Business Description

Traded in Other Exchanges
N/A
Address
No. 125, Nanking East Road, 10th Floor, Section 2, Taipei, TWN, 104
Universal Cement Corporation is a Taiwan-based company primarily engaged in the manufacture and sale of cements and related construction materials. The company provides cement, ready-mixed concretes, gypsum boards, and other fire-resistant construction materials. Among these products, cement, concretes, and gypsum boards jointly account for the majority of the company's revenue. Its cement products are primarily Portland I cements and primarily sold in the southern Taiwan market, including Pescadores Islands. Its concrete products are sold in Tainan, Kaohsiung, and Pingtung. Its gypsum boards are primarily sold in the Taiwan domestic market.

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