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Moso Power Supply Technology Co (SZSE:002660) Accounts Receivable : ¥401 Mil (As of Mar. 2024)


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What is Moso Power Supply Technology Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Moso Power Supply Technology Co's accounts receivables for the quarter that ended in Mar. 2024 was ¥401 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Moso Power Supply Technology Co's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 139.21.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Moso Power Supply Technology Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was ¥1.31.


Moso Power Supply Technology Co Accounts Receivable Historical Data

The historical data trend for Moso Power Supply Technology Co'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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Moso Power Supply Technology Co Accounts Receivable Chart

Moso Power Supply Technology Co Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 462.91 465.04 541.80 468.93 414.88

Moso Power Supply Technology Co Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 404.89 440.85 409.07 414.88 401.24

Moso Power Supply Technology Co Accounts Receivable Calculation

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


Moso Power Supply Technology Co 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.

Moso Power Supply Technology Co's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=401.24/263.001*91
=139.21

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

Moso Power Supply Technology Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2024 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)
=(658.417+0.75 * 401.24+0.5 * 174.206-565.083
-0-15.188)/356.626
=1.31

* 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.


Moso Power Supply Technology Co Accounts Receivable Related Terms

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Moso Power Supply Technology Co (SZSE:002660) Business Description

Traded in Other Exchanges
N/A
Address
Guanbai Road, Xiaobai Mang Sangtai Industrial Park, Nanshan, Shenzhen, CHN, 518108
Moso Power Supply Technology Co Ltd is engaged in the development, manufacture, and sale of LED driver which include outdoor lighting solution, solar charge controller, and industrial lighting solution, and other consumer electronics power series which include flat computer class, and ADSL communication.
Executives
Cheng Shui Ying Supervisors
Fang Xiao Qiu Director
Gu Yong De Directors, executives
Fang Ji Bin Directors, Directors, and Executives
Luo Hong Jian Executives
Hong Ye Securities Affairs Representative
Tao Sheng Supervisors
Cheng Chun Jin Directors, executives
Pi Yuan Jun Director
Tu Hong Bin Executives
Qin Chuan Jun Directors, executives
Jin Lin Supervisors
Fang Xiang Yi Supervisors

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