GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Consumer Packaged Goods » By-health Co Ltd (SZSE:300146) » Definitions » Accounts Receivable

By-health Co (SZSE:300146) Accounts Receivable : ¥487 Mil (As of Mar. 2024)


View and export this data going back to 2010. Start your Free Trial

What is By-health Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. By-health Co's accounts receivables for the quarter that ended in Mar. 2024 was ¥487 Mil.

Accounts receivable can be measured by Days Sales Outstanding. By-health Co's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 16.79.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. By-health Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was ¥1.63.


By-health Co Accounts Receivable Historical Data

The historical data trend for By-health 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.

* Premium members only.

By-health Co Accounts Receivable Chart

By-health 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 113.53 164.18 290.50 330.34 249.12

By-health 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 520.46 525.89 648.32 249.12 486.81

By-health Co Accounts Receivable Calculation

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


By-health 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.

By-health 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
=486.811/2646.096*91
=16.79

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

By-health 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)
=(4104.428+0.75 * 486.811+0.5 * 741.603-1994.427
-0-67.802)/1700.85
=1.63

* 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.


By-health Co Accounts Receivable Related Terms

Thank you for viewing the detailed overview of By-health Co's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


By-health Co (SZSE:300146) Business Description

Traded in Other Exchanges
N/A
Address
No. 19 Xinghan Road, Sanzao Technology Industrial Park, Jinwan District, Guangdong Province, Zhuhai City, CHN, 510663
By-health Co Ltd, formerly Guangdong By-Health Biotechnology Co., Ltd. develops, produces and sells nutritional supplements, functional health food, and natural dietary supplement products to help people improve their health and quality of life.
Executives
Liang Shui Sheng Director
Chen Hong Executives
Tang Hui Director
Jiang Gang Supervisors
Lin Zhi Cheng Directors, executives
Cai Liang Ping Executives
Wang Wen Supervisors
Wu Zhen Yu Executives
Liang Yun Chao Director
Tang Jin Yin Securities Affairs Representative
Long Cui Yun Executives
Zhou Xu Ting Executives

By-health Co (SZSE:300146) Headlines

No Headlines