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ATMA Participacoes (BSP:ATMP3) Accounts Receivable : R$85.4 Mil (As of Dec. 2023)


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What is ATMA Participacoes Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. ATMA Participacoes's accounts receivables for the quarter that ended in Dec. 2023 was R$85.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. ATMA Participacoes's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 90.97.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. ATMA Participacoes's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was R$-38.61.


ATMA Participacoes Accounts Receivable Historical Data

The historical data trend for ATMA Participacoes'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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ATMA Participacoes Accounts Receivable Chart

ATMA Participacoes 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 133.68 176.49 188.12 169.64 85.36

ATMA Participacoes Quarterly Data
Dec18 Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Sep23 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 182.14 169.64 141.21 119.82 85.36

ATMA Participacoes Accounts Receivable Calculation

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


ATMA Participacoes 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=85.355/85.62*91
=90.97

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

ATMA Participacoes'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)
=(59.329+0.75 * 85.355+0.5 * 0-1154.429
-0-0)/26.7082
=-38.61

* 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.


ATMA Participacoes Accounts Receivable Related Terms

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ATMA Participacoes (BSP:ATMP3) Business Description

Traded in Other Exchanges
N/A
Address
Rua Alegria, 96 - 2 andar, Sao Paulo, BRA
ATMA Participacoes SA is a provider of business services. Its core business is that of BPO and contact centers. Its secondary services comprise of Technology and Trade marketing. Under the technology wing, Contax offers software, management of IT and communications and under trade marketing, it provides promotional and incentive marketing and sales services. Apart from its major business location, Brazil, the company also derives revenues from operations in Argentina, Spain, Peru and Columbia.

ATMA Participacoes (BSP:ATMP3) Headlines

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