Barry Callebaut AG (XSWX:BARN) Accounts Receivable : CHF2,088 Mil (As of Feb. 2024)

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What is Barry Callebaut AG Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Barry Callebaut AG's accounts receivables for the quarter that ended in Feb. 2024 was CHF2,088 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Barry Callebaut AG's Days Sales Outstanding for the quarter that ended in Feb. 2024 was 82.08.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Barry Callebaut AG's Net-Net Working Capital per share for the quarter that ended in Feb. 2024 was CHF-1,101.31.

Barry Callebaut AG Accounts Receivable Historical Data

The historical data trend for Barry Callebaut 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.

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Barry Callebaut AG Accounts Receivable Chart

Barry Callebaut AG Annual Data

Trend

Aug14

Aug15

Aug16

Aug17

Aug18

Aug19

Aug20

Aug21

Aug22

Aug23

Accounts Receivable

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449.20

387.40

484.97

547.52

532.55

Barry Callebaut AG Semi-Annual Data
	Aug14	Feb15	Aug15	Feb16	Aug16	Feb17	Aug17	Feb18	Aug18	Feb19	Aug19	Feb20	Aug20	Feb21	Aug21	Feb22	Aug22	Feb23	Aug23	Feb24
Accounts Receivable	Get a 7-Day Free Trial															927.08	547.52	1,053.41	532.55	2,088.29

Barry Callebaut AG Accounts Receivable Calculation

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

Barry Callebaut 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.

Barry Callebaut 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
=	2088.288	/	4642.995	*	91
=	82.08

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

Barry Callebaut 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)
=	(427.953	+	0.75 * 2088.288	+	0.5 * 4809.647	-	10427.24
-	0	-	-0.065)	/	5.47364
=	-1,101.31

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.

Barry Callebaut AG Accounts Receivable Related Terms

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Barry Callebaut AG (XSWX:BARN) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Consumer Packaged Goods » Barry Callebaut AG (XSWX:BARN) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

BRRLY:USA BYCBF:USA BARNz:UK 0QO7:UK BCLM:Germany

Address

Hardturmstrasse 181, Zurich, CHE, 8005

Website

https://www.barry-callebaut.com

Barry Callebaut is a significant manufacturer and supplier of cocoa and chocolate ingredients, employing over 13,000 people. Customers include food and beverage makers as well as craftspeople, chocolatiers, pastry chefs, and bakers who utilize chocolate professionally. Barry Callebaut is vertically integrated from raw material (cocoa bean) procurement through chocolate manufacture, while not owning any cocoa farms. The firm produces around 40% of the world's industrial chocolate (open market), and its products are used in approximately 20% of the world's chocolate and cocoa goods. Barry Callebaut's sustainability endeavors are reflected in the fact that the company's Sustainalytics ESG Risk Rating is one of the lowest in its subcategory and first among its peers.

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