GURUFOCUS.COM » STOCK LIST » Healthcare » Drug Manufacturers » Zeria Pharmaceutical Co Ltd (TSE:4559) » Definitions » Accounts Receivable

Zeria Pharmaceutical Co (TSE:4559) Accounts Receivable : 円24,384 Mil (As of Dec. 2023)


View and export this data going back to 1998. Start your Free Trial

What is Zeria Pharmaceutical Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Zeria Pharmaceutical Co's accounts receivables for the quarter that ended in Dec. 2023 was 円24,384 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Zeria Pharmaceutical Co's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 104.75.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Zeria Pharmaceutical Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was 円-670.43.


Zeria Pharmaceutical Co Accounts Receivable Historical Data

The historical data trend for Zeria Pharmaceutical 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.

Zeria Pharmaceutical Co Accounts Receivable Chart

Zeria Pharmaceutical Co Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 13,369.32 13,635.63 16,206.81 17,512.92 21,249.30

Zeria Pharmaceutical 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 17,512.92 19,079.94 21,659.78 24,384.17 21,249.30

Zeria Pharmaceutical Co Accounts Receivable Calculation

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


Zeria Pharmaceutical 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=24384.166/21240.792*91
=104.75

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

Zeria Pharmaceutical Co'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)
=(19534.58+0.75 * 24384.166+0.5 * 14446.424-74330.057
-0-268.514)/44.0799
=-670.43

* 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.


Zeria Pharmaceutical Co Accounts Receivable Related Terms

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


Zeria Pharmaceutical Co (TSE:4559) Business Description

Traded in Other Exchanges
N/A
Address
10-11, Nihonbashi Kobuna-cho, Tokyo, JPN, 103-8351
Zeria Pharmaceutical Co Ltd is a Japanese pharmaceutical company. The company through its subsidiaries engages in two business divisions which include ethical pharmaceutical products and consumer healthcare products business division. It principally manufactures, sells, imports and exports pharmaceuticals, non-pharmaceutical products, veterinary pharmaceuticals, agricultural chemicals, industrial chemicals, reagents, cosmetics, health foods, alcoholic beverages, soft drinks, food additives, livestock feed, hygienic goods, medical devices, and health equipment.

Zeria Pharmaceutical Co (TSE:4559) Headlines

No Headlines