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Babytree Group (FRA:BTR) Accounts Receivable : $13.26 Mil (As of Dec. 2022)


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What is Babytree Group Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Babytree Group's accounts receivables for the quarter that ended in Dec. 2022 was $13.26 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Babytree Group's Days Sales Outstanding for the quarter that ended in Dec. 2022 was 95.11.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Babytree Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2022 was $0.10.


Babytree Group Accounts Receivable Historical Data

The historical data trend for Babytree 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.

Babytree Group Accounts Receivable Chart

Babytree Group Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22
Accounts Receivable
Get a 7-Day Free Trial 53.71 27.22 12.87 15.66 13.26

Babytree Group Semi-Annual Data
Dec15 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22
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 12.87 16.85 15.66 15.71 13.26

Babytree Group Accounts Receivable Calculation

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


Babytree 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.

Babytree Group's Days Sales Outstanding for the quarter that ended in Dec. 2022 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=13.263/25.449*91
=95.11

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

Babytree Group's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2022 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)
=(185.79+0.75 * 13.263+0.5 * 2.342-25.235
-0-0)/1660.712
=0.10

* 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.


Babytree Group Accounts Receivable Related Terms

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Babytree Group (FRA:BTR) Business Description

Traded in Other Exchanges
N/A
Address
No.26 North Road of East Third Ring, 6th Floor, Building A, Borui Plaza, Chaoyang District, Beijing, CHN
Babytree Group is a parenting website in China. It is focused on creating an online destination for expecting parents and young parents to communicate with each other and find the best pregnancy and parenting advice. On the platform, the group offers comprehensive products and services that serve the four essential needs of China's young families which are learning, sharing, recording and shopping. Its continuing operations mainly consist of two platforms which are Babytree Parenting and WeTime.

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