Lavoro (Lavoro) Accounts Receivable : $876 Mil (As of Dec. 2023)

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What is Lavoro Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lavoro's accounts receivables for the quarter that ended in Dec. 2023 was $876 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lavoro's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 144.19.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lavoro's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-6.29.

Lavoro Accounts Receivable Historical Data

The historical data trend for Lavoro'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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Lavoro Accounts Receivable Chart

Lavoro Annual Data

Trend

Jun20

Jun21

Jun22

Jun23

Accounts Receivable

291.78

355.53

549.49

Lavoro Semi-Annual Data
	Jun20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23
Accounts Receivable	Get a 7-Day Free Trial			-	355.53	715.08	549.49	875.89

Lavoro Accounts Receivable Calculation

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

Lavoro 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.

Lavoro's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	875.888	/	1108.588	*	91
=	144.19

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

Lavoro's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2023 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)
=	(141.608	+	0.75 * 875.888	+	0.5 * 540.604	-	1743.607
-	0	-	59.179)	/	116.608
=	-6.29

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.

Lavoro Accounts Receivable Related Terms

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Lavoro (Lavoro) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Basic Materials » Agriculture » Lavoro Ltd (NAS:LVRO) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

Av. Dr. Cardoso de Melo, 1450, 4th floor, office 401, Sao Paulo, SP, BRA, 04548-005

Website

https://www.lavoroagro.com

Lavoro Ltd operates in the agricultural inputs retail market, with operations spread across Brazil and Colombia, and an emergent agricultural input trading company in Uruguay. The reportable segments of the company include the Brazil Cluster, which comprises companies dedicated to the distribution of agricultural inputs such as crop protection, seeds, fertilizers and specialty products, in Brazil; the LATAM Cluster, which includes companies dedicated to the distribution of agricultural inputs outside Brazil (predominantly in Colombia); and the Crop Care Cluster. A substantial part of the company's overall revenue is generated from its Brazil cluster segment.