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Bell Food Group (XSWX:BELL) Accounts Receivable : CHF327 Mil (As of Dec. 2023)


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What is Bell Food Group Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Bell Food Group's accounts receivables for the quarter that ended in Dec. 2023 was CHF327 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Bell Food Group's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 26.11.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Bell Food Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was CHF-135.37.


Bell Food Group Accounts Receivable Historical Data

The historical data trend for Bell Food Group'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.

Bell Food Group Accounts Receivable Chart

Bell Food Group Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 403.20 383.90 367.40 341.40 327.20

Bell Food Group Semi-Annual Data
Jun14 Dec14 Jun15 Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23
Accounts Receivable 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 367.40 303.30 341.40 331.50 327.20

Bell Food Group Accounts Receivable Calculation

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


Bell Food Group 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=327.2/2287.4*91
=26.11

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

Bell Food Group'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)
=(425.7+0.75 * 327.2+0.5 * 489.9-1766.2
-0-0.2)/6.28183
=-135.37

* 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.


Bell Food Group Accounts Receivable Related Terms

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Bell Food Group (XSWX:BELL) Business Description

Traded in Other Exchanges
Address
Elsasserstrasse 174, Basel, CHE, 4056
Bell Food Group Ltd is a food processor that provides meat, charcuterie, poultry, and convenience products. Bell operates in three divisions: Bell Switzerland, supplying retailers, wholesalers, food service, and food processing; Bell international, operating in Germany, Austria, France, Poland, and other European countries; and convenience, focusing on fresh and prepared products such as salads, fruit plates, sandwiches, ready-made meals, soups, and pasta. Bell Switzerland represents more than half of the company's income.

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