GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Consumer Packaged Goods » Agrana Beteiligungs AG (WBO:AGR) » Definitions » Accounts Receivable

Agrana Beteiligungs AG (WBO:AGR) Accounts Receivable : €442 Mil (As of Feb. 2024)


View and export this data going back to 1991. Start your Free Trial

What is Agrana Beteiligungs AG Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Agrana Beteiligungs AG's accounts receivables for the quarter that ended in Feb. 2024 was €442 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Agrana Beteiligungs AG's Days Sales Outstanding for the quarter that ended in Feb. 2024 was 48.06.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Agrana Beteiligungs AG's Net-Net Working Capital per share for the quarter that ended in Feb. 2024 was €-11.17.


Agrana Beteiligungs AG Accounts Receivable Historical Data

The historical data trend for Agrana Beteiligungs AG'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.

Agrana Beteiligungs AG Accounts Receivable Chart

Agrana Beteiligungs AG Annual Data
Trend Feb15 Feb16 Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 319.46 323.06 398.51 471.50 441.93

Agrana Beteiligungs AG Quarterly Data
May19 Aug19 Nov19 Feb20 May20 Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24
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 471.50 558.50 563.46 553.90 441.93

Agrana Beteiligungs AG Accounts Receivable Calculation

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


Agrana Beteiligungs AG 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.

Agrana Beteiligungs AG's Days Sales Outstanding for the quarter that ended in Feb. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=441.934/839.076*91
=48.06

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

Agrana Beteiligungs AG's Net-Net Working Capital Per Share for the quarter that ended in Feb. 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)
=(88.106+0.75 * 441.934+0.5 * 1170.81-1640.991
-0-61.701)/62.489
=-11.17

* 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.


Agrana Beteiligungs AG Accounts Receivable Related Terms

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


Agrana Beteiligungs AG (WBO:AGR) Business Description

Traded in Other Exchanges
Address
Friedrich-Wilhelm-Raiffeisen-Platz 1, Vienna, AUT, A-1020
Agrana Beteiligungs AG is a processor of raw materials that manufactures foods and intermediate products for the downstream food industry as well as for non-food applications. The company operates in three segments Sugar, Starch, and Fruit. The Sugar segment processes sugar beet from contract growers and also refines raw sugar purchased. The Starch segment processes and refines raw materials grown by contract farmers or purchased in the open market mainly corn, wheat, and potatoes into premium starch products. The Fruit segment, which is the key revenue driver, custom designs and produces fruit preparations and fruit juice concentrates. The company derives its revenue from Austria, Hungary, Romania and Rest of Europe.
Executives
Mag. Stephan Büttner Board of Directors