C & A Modas (BSP:CEAB3) Accounts Receivable : R$1,264 Mil (As of Mar. 2024)

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What is C & A Modas Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. C & A Modas's accounts receivables for the quarter that ended in Mar. 2024 was R$1,264 Mil.

Accounts receivable can be measured by Days Sales Outstanding. C & A Modas's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 79.40.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. C & A Modas's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was R$-10.18.

C & A Modas Accounts Receivable Historical Data

The historical data trend for C & A Modas'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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C & A Modas Accounts Receivable Chart

C & A Modas Annual Data

Trend

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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1,151.48

1,063.84

1,145.34

1,278.21

1,778.42

C & A Modas Quarterly Data
	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24
Accounts Receivable	Get a 7-Day Free Trial															846.02	1,091.20	1,009.41	1,778.42	1,264.38

C & A Modas Accounts Receivable Calculation

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

C & A Modas 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.

C & A Modas's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	1264.381	/	1453.008	*	91
=	79.40

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

C & A Modas's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=	(1202.679	+	0.75 * 1264.381	+	0.5 * 1049.989	-	5806.268
-	0	-	0.003)	/	307.62
=	-10.18

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.

C & A Modas Accounts Receivable Related Terms

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C & A Modas (BSP:CEAB3) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » C & A Modas SA (BSP:CEAB3) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

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Address

Alameda Araguaia, 1222, Alphaville, Barueri, SP, BRA, 06455-000

Website

https://www.cea.com.br

C & A Modas SA is a fashion retail brand company in Brazil. The company is engaged in retail trade - both offline and online - in apparel, comprised of men's clothing, women's clothing, children and teen clothing, footwear, bags and accessories, in addition to mobile phones, watches, costume jewellery and cosmetics, among others. It also provides financial intermediate services in the form of a credit to finance purchases, issuing credit cards and personal loans, and the intermediation in brokering and promoting the distribution of insurance, saving bonds and related products offered by insurers and other third parties offering such products.

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