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4Cs HD Co (TSE:3726) Accounts Receivable : 円164 Mil (As of Mar. 2024)


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What is 4Cs HD Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. 4Cs HD Co's accounts receivables for the quarter that ended in Mar. 2024 was 円164 Mil.

Accounts receivable can be measured by Days Sales Outstanding. 4Cs HD Co's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 27.69.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. 4Cs HD Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was 円-30.96.


4Cs HD Co Accounts Receivable Historical Data

The historical data trend for 4Cs HD 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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4Cs HD Co Accounts Receivable Chart

4Cs HD Co Annual Data
Trend Sep14 Sep15 Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 154.51 157.58 175.72 149.41 193.91

4Cs HD 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 139.34 127.89 193.91 170.21 163.78

4Cs HD Co Accounts Receivable Calculation

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


4Cs HD 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.

4Cs HD 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
=163.781/539.696*91
=27.69

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), 4Cs HD Co's accounts receivable are only considered to be worth 75% of book value:

4Cs HD 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)
=(449.784+0.75 * 163.781+0.5 * 407.762-1026.321
-0-0)/8.06815
=-30.96

* 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.


4Cs HD Co Accounts Receivable Related Terms

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4Cs HD Co (TSE:3726) Business Description

Traded in Other Exchanges
N/A
Address
1-1-1 Yakuin, Chuo-ku, Yakuin Business Garden 8th floor, Fukuoka, JPN, 810-0002
4Cs HD Co Ltd is a Japan-based company mainly engaged in the online sale of basic cosmetic products, base and makeup products and healthy food products. Products offered by the company include water cleasing gel. foaming net, natural soap, Hadarifuto essence oil, beauty lotion, aging care cream, whitening cream, face mask, foundation, face powder, mascara, body cream, lip cream, hand cream, and supplements. It sells skin care products under the name NANO ACQUA & base makeup products under the name ACQUA FAIRY, and health food products under brand BE ACQUA.

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