Semapa (LTS:0IE9) Accounts Receivable : €363 Mil (As of Dec. 2023)

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What is Semapa Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Semapa's accounts receivables for the quarter that ended in Dec. 2023 was €363 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Semapa's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 48.46.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Semapa's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was €-30.69.

Semapa Accounts Receivable Historical Data

The historical data trend for Semapa'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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Semapa Accounts Receivable Chart

Semapa Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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228.68

196.11

280.68

428.83

363.48

Semapa Quarterly Data
	Mar19	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23
Accounts Receivable	Get a 7-Day Free Trial															428.83	404.65	366.39	400.56	363.48

Semapa Accounts Receivable Calculation

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

Semapa 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.

Semapa's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	363.475	/	684.441	*	91
=	48.46

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

Semapa'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)
=	(281.157	+	0.75 * 363.475	+	0.5 * 397.491	-	2868.474
-	0	-	335.032)	/	79.8694
=	-30.69

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.

Semapa Accounts Receivable Related Terms

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Semapa (LTS:0IE9) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Basic Materials » Forest Products » Semapa SA (LTS:0IE9) » Definitions » Accounts Receivable

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Traded in Other Exchanges

SEM:Portugal SQQ1:Germany

Address

Avenue Fontes Pereira de Melo, 14 - 10th Floor, Lisboa, PRT, 1050-121

Website

https://www.semapa.pt

Semapa SA makes and sells a variety of paper products as well as cement. The segments of the company are, paper and pulp segment is the production and sale of writing and printing thin paper (UWF) and domestic consumption paper (Tissue), and it is present in the whole value-added chain, from research and development of forestry and agricultural production to the purchase and sale of wood and the production and sale of bleached eucalyptus kraft pulp and electric and thermal energy, as well as its commercialization. The cement and derivatives segment sells cement, ready-mix concrete, and aggregates to the construction and building industries. The environment segment collects animal waste and sells animal fats, food oil, and meal. The majority of revenue comes from the Rest of Europe.

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