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OSH 1 Liquidating (FRA:O2S) Accounts Receivable : €0.0 Mil (As of Jan. 2013)


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What is OSH 1 Liquidating Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. OSH 1 Liquidating's accounts receivables for the quarter that ended in Jan. 2013 was €0.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. OSH 1 Liquidating's Days Sales Outstanding for the quarter that ended in Jan. 2013 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. OSH 1 Liquidating's Net-Net Working Capital per share for the quarter that ended in Jan. 2013 was €-45.16.


OSH 1 Liquidating Accounts Receivable Historical Data

The historical data trend for OSH 1 Liquidating'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.

OSH 1 Liquidating Accounts Receivable Chart

OSH 1 Liquidating Annual Data
Trend Jan10 Jan11 Jan12 Jan13
Accounts Receivable
- - - -

OSH 1 Liquidating Quarterly Data
Jan11 Apr11 Jul11 Oct11 Jan12 Apr12 Jul12 Oct12 Jan13
Accounts Receivable Get a 7-Day Free Trial Premium Member Only - - - - -

OSH 1 Liquidating Accounts Receivable Calculation

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


OSH 1 Liquidating 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.

OSH 1 Liquidating's Days Sales Outstanding for the quarter that ended in Jan. 2013 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/115.126*91
=0.00

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), OSH 1 Liquidating's accounts receivable are only considered to be worth 75% of book value:

OSH 1 Liquidating's Net-Net Working Capital Per Share for the quarter that ended in Jan. 2013 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)
=(4.912+0.75 * 0+0.5 * 128.882-329.394
-12.43-0)/6.034
=-45.16

* 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.


OSH 1 Liquidating Accounts Receivable Related Terms

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OSH 1 Liquidating (FRA:O2S) Business Description

Traded in Other Exchanges
N/A
Address
Orchard Supply Hardware is incorporated in Delaware. The Company provides merchandise mix which consists of various product categories, including repair and maintenance, backyard, and paint and home products. Its repair and maintenance category consists of plumbing, electrical, tools, hardware, and industrial products. Its backyard category consists of nursery, garden, outdoor power and seasonal products. Its paint and home category consists of paint, housewares and appliances products.

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