Graham (Graham) Accounts Receivable : $35.7 Mil (As of Dec. 2023)

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What is Graham Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Graham's accounts receivables for the quarter that ended in Dec. 2023 was $35.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Graham's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 74.27.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Graham's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-5.31.

Graham Accounts Receivable Historical Data

The historical data trend for Graham'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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Graham Accounts Receivable Chart

Graham Annual Data

Trend

Mar14

Mar15

Mar16

Mar17

Mar18

Mar19

Mar20

Mar21

Mar22

Mar23

Accounts Receivable

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17.58

15.40

17.38

27.65

24.00

Graham Quarterly Data
	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23
Accounts Receivable	Get a 7-Day Free Trial															35.02	24.00	29.54	28.71	35.67

Graham Accounts Receivable Calculation

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

Graham 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	35.666	/	43.818	*	91
=	74.27

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

Graham'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)
=	(15.163	+	0.75 * 35.666	+	0.5 * 31.078	-	114.958
-	0	-	0)	/	10.8283
=	-5.31

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.

Graham Accounts Receivable Related Terms

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Graham (Graham) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Industrials » Industrial Products » Graham Corp (NYSE:GHM) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

781:Germany

Address

20 Florence Avenue, Batavia, NY, USA, 14020

Website

https://www.grahamcorp.com

Graham Corporation manufactures and sells critical equipment for the energy, defense, and chemical/petrochemical industries based with emphasis on the United States. Its suite of products includes ejectors, surface condensers, turbopumps, compressors and liquid vacuum pumps, among others. For the defense industry, its equipment is used in nuclear propulsion power systems for the U.S. Navy. For the chemical and petrochemical industries, its equipment is used in fertilizer, ethylene, methanol and downstream chemical facilities. The company derives key revenue from the sale of Heat transfer equipment. It derives revenue from the US and other countries.

Executives

Alan E Smith	officer: VP of Operations	GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
Daniel J. Thoren	officer: President and COO	C/O GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
Christopher J. Thome	officer: VP-Finance; CFO	C/O GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
Cari L Jaroslawsky	director	C/O HARTER SECREST & EMERY LLP, 1600 BAUSCH & LOMB PLACE, ROCHESTER NY 14604
Troy A. Stoner	director	C/O GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
Jeffrey Glajch	officer: VP-Finance; CFO	GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
James J Barber	director	C/O METABOLIX, INC., 21 ERIE STREET, CAMBRIDGE MA 02139
Lisa M. Schnorr	director	C/O GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
Jonathan W Painter	director	ONE ACTO PLACE, SUITE 202, ACTON MA 01720
Alan Fortier	director	GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
Matthew Malone	officer: VP & GM of Barber-Nichols	C/O GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
James R Lines	officer: VP Marketing & Sales	11 HILLSIDE PARKWY, LANCSTER NY 14068
Jennifer R Condame	officer: CAO and Controller	GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
John N Rice	officer: Vice President of Sales	GRAHAM CORPORATION, 20 FLORENCE AVENUE, BATAVIA NY 14020
Gerard T Mazurkiewicz	director