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B Duck Semk Holdings International (HKSE:02250) Accounts Receivable : HK$51.0 Mil (As of Dec. 2023)


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What is B Duck Semk Holdings International Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. B Duck Semk Holdings International's accounts receivables for the quarter that ended in Dec. 2023 was HK$51.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. B Duck Semk Holdings International's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 128.54.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. B Duck Semk Holdings International's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was HK$0.04.


B Duck Semk Holdings International Accounts Receivable Historical Data

The historical data trend for B Duck Semk Holdings International'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.

B Duck Semk Holdings International Accounts Receivable Chart

B Duck Semk Holdings International Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial 20.19 38.28 51.78 53.16 51.03

B Duck Semk Holdings International Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only 51.78 59.73 53.16 59.24 51.03

B Duck Semk Holdings International Accounts Receivable Calculation

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


B Duck Semk Holdings International 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.

B Duck Semk Holdings International's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=51.028/72.449*91
=128.54

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

B Duck Semk Holdings International'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)
=(91.723+0.75 * 51.028+0.5 * 18.535-99.292
-0-1.573)/980.993
=0.04

* 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.


B Duck Semk Holdings International Accounts Receivable Related Terms

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B Duck Semk Holdings International (HKSE:02250) Business Description

Traded in Other Exchanges
N/A
Address
3 Hoi Shing Road, Unit A6, 25th Floor, TML Tower, Tsuen Wan, New Territories, Hong Kong, HKG
B Duck Semk Holdings International Ltd formerly Semk Holdings International Ltd is engaged in creation, design, licensing, brand management and marketing of its self-created and self-owned B.Duck Family Characters across multi channels.
Executives
Catel (b.v.i.) Limited 2201 Interest of corporation controlled by you
Top Plenty Limited 2101 Beneficial owner
Wong's Industrial (holdings) Limited 2201 Interest of corporation controlled by you
Wong's International Holdings Limited 2201 Interest of corporation controlled by you
Semk Global Investment Ltd 2101 Beneficial owner
Semk Products (holdings) Limited 2201 Interest of corporation controlled by you
Hui Ha Lam 2201 Interest of corporation controlled by you
Lam Ngan Shan 2202 Interest of your spouse
Pacific Climax Limited 2201 Interest of corporation controlled by you
Shen Zhen Hua Qiao Cheng Gu Fen You Xian Gong Si 2201 Interest of corporation controlled by you
Hua Qiao Cheng Ya Zhou Kong Gu You Xian Gong Si 2201 Interest of corporation controlled by you
Hua Qiao Cheng Ji Tuan You Xian Gong Si 2201 Interest of corporation controlled by you
Hua Chang Guo Ji You Xian Gong Si 2101 Beneficial owner
Hua Qin Fa Zhan You Xian Gong Si 2201 Interest of corporation controlled by you
Xiang Gang Hua Qiao Cheng You Xian Gong Si 2201 Interest of corporation controlled by you

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