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Union de Cervecerias Peruanas Backus & Johnston (LIM:BACKUSI1) Accounts Receivable : S/.215 Mil (As of Dec. 2018)


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What is Union de Cervecerias Peruanas Backus & Johnston Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Union de Cervecerias Peruanas Backus & Johnston's accounts receivables for the quarter that ended in Dec. 2018 was S/.215 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Union de Cervecerias Peruanas Backus & Johnston's Days Sales Outstanding for the quarter that ended in Dec. 2018 was 7.43.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Union de Cervecerias Peruanas Backus & Johnston's Net-Net Working Capital per share for the quarter that ended in Dec. 2018 was S/.-4.19.


Union de Cervecerias Peruanas Backus & Johnston Accounts Receivable Historical Data

The historical data trend for Union de Cervecerias Peruanas Backus & Johnston'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.

Union de Cervecerias Peruanas Backus & Johnston Accounts Receivable Chart

Union de Cervecerias Peruanas Backus & Johnston Annual Data
Trend Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 260.36 257.72 230.72 295.19 215.47

Union de Cervecerias Peruanas Backus & Johnston Semi-Annual Data
Dec05 Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18
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 260.36 257.72 230.72 295.19 215.47

Union de Cervecerias Peruanas Backus & Johnston Accounts Receivable Calculation

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


Union de Cervecerias Peruanas Backus & Johnston 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.

Union de Cervecerias Peruanas Backus & Johnston's Days Sales Outstanding for the quarter that ended in Dec. 2018 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=215.473/5290.391*91
=7.43

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Union de Cervecerias Peruanas Backus & Johnston's accounts receivable are only considered to be worth 75% of book value:

Union de Cervecerias Peruanas Backus & Johnston's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2018 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)
=(708.03+0.75 * 215.473+0.5 * 231.786-3108.714
-569.515-21.139)/647.413
=-4.19

* 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.


Union de Cervecerias Peruanas Backus & Johnston Accounts Receivable Related Terms

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Union de Cervecerias Peruanas Backus & Johnston (LIM:BACKUSI1) Business Description

Traded in Other Exchanges
N/A
Address
Av. Nicolas Ayllon Number 3986, Ate, Lima, PER
Union de Cervecerias Peruanas Backus & Johnston SA produces, sells and distributes malt liquors and malt soft drinks and carbonated water. The company operates domestically. It provides products under the Crystal, Pilsen Callao, Cusquena, Backus Ice, Pilsen Trujillo, Arequipa, San Juan, Real Fiesta, Abraxas, Miller Genuine Draft, Peroni Nastro Azzurro, Grolsch, Saint Matthew, Guarana Backus, Maltin Power, Viva Backus, and Water Tonic Backus brands.

Union de Cervecerias Peruanas Backus & Johnston (LIM:BACKUSI1) Headlines

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