GURUFOCUS.COM » STOCK LIST » Industrials » Aerospace & Defense » Smith & Wesson Brands Inc (NAS:SWBI) » Definitions » Accounts Receivable

Smith & Wesson Brands (Smith & Wesson Brands) Accounts Receivable : $60.6 Mil (As of Jan. 2024)


View and export this data going back to 1998. Start your Free Trial

What is Smith & Wesson Brands Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Smith & Wesson Brands's accounts receivables for the quarter that ended in Jan. 2024 was $60.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Smith & Wesson Brands's Days Sales Outstanding for the quarter that ended in Jan. 2024 was 40.25.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Smith & Wesson Brands's Net-Net Working Capital per share for the quarter that ended in Jan. 2024 was $-0.54.


Smith & Wesson Brands Accounts Receivable Historical Data

The historical data trend for Smith & Wesson Brands'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.

Smith & Wesson Brands Accounts Receivable Chart

Smith & Wesson Brands Annual Data
Trend Apr14 Apr15 Apr16 Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 84.91 60.88 67.44 62.70 55.15

Smith & Wesson Brands Quarterly Data
Apr19 Jul19 Oct19 Jan20 Apr20 Jul20 Oct20 Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24
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 58.25 55.15 28.16 59.77 60.65

Smith & Wesson Brands Accounts Receivable Calculation

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


Smith & Wesson Brands 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.

Smith & Wesson Brands's Days Sales Outstanding for the quarter that ended in Jan. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=60.647/137.484*91
=40.25

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

Smith & Wesson Brands's Net-Net Working Capital Per Share for the quarter that ended in Jan. 2024 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)
=(47.367+0.75 * 60.647+0.5 * 153.529-194.135
-0-0)/45.5686
=-0.54

* 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.


Smith & Wesson Brands Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Smith & Wesson Brands's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Smith & Wesson Brands (Smith & Wesson Brands) Business Description

Traded in Other Exchanges
Address
2100 Roosevelt Avenue, Springfield, MA, USA, 01104
Smith & Wesson Brands Inc is a U.S.-based leader in firearm manufacturing. It operates under one reportable segment: Firearms, which includes firearms distribution and manufacturing services. The company manufactures handguns, long guns, sporting rifles, shooting gear, and suppressor products. The firm's brand portfolio consists of Smith and Wesson, M&P, Thompson/Center Arms, Performance Center, and Gemtech; which are used for defense, law enforcement, hunting, and sporting purposes. The company operates internationally, with the majority of income generated by the U.S. market from its handgun products.
Executives
Robert L Scott director 14500 N. NORTHSIGHT, SUITE 116, SCOTTSDALE AZ 85260
Michelle Lohmeier director C/O SPIRIT AEROSYSTEMS HOLDINGS, INC., WICHITA KS 67210
John B Furman director 1420 COLUMBUS AVENUE, PORTSMOUTH VA 23704
Deana L Mcpherson officer: See Remarks 2100 ROOSEVELT AVENUE, SPRINGFIELD MA 01104
Fred M Diaz director 9614 AMALFI CT, BRENTWOOD TN 37027
Mark Peter Smith officer: See remarks. 2100 ROOSEVELT AVENUE, SPRINGFIELD MA 01104
Kevin Alden Maxwell officer: See Remarks 2100 ROOSEVELT AVENUE, SPRINGFIELD MA 01104
Barry M Monheit director
Robert J. Cicero officer: See Remarks 2100 ROOSEVELT AVENUE, SPRINGFIELD MA 01104
Denis Suggs director 7701 FORSYTH BOULEVARD, SUITE 800, ST. LOUIS MO 63105
Michael F Golden officer: President and CEO 2100 ROOSEVELT AVENUE, SPRINGFIELD MA 01104
Anita D Britt director 3000 NW 107TH AVENUE, MIAMI FL 33172
Susan Jean Cupero officer: See Remarks 2100 ROOSEVELT AVENUE, SPRINGFIELD MA 01104
Lane A. Tobiassen officer: President, Firearm Division 2100 ROOSEVELT AVENUE, SPRINGFIELD MA 01104
Mitchell A Saltz director 14500 NORTH NORTHSIGHT BLVD SUITE 116, SCOTTSDALE AZ 85260