Baker Boyer Bancorp (Baker Boyer Bancorp) Accounts Receivable : $2.76 Mil (As of Dec. 2006)

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What is Baker Boyer Bancorp Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Baker Boyer Bancorp's accounts receivables for the quarter that ended in Dec. 2006 was $2.76 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Baker Boyer Bancorp's Days Sales Outstanding for the quarter that ended in Dec. 2006 was 22.57.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Baker Boyer Bancorp's Net-Net Working Capital per share for the quarter that ended in Dec. 2006 was $-250.47.

Baker Boyer Bancorp Accounts Receivable Historical Data

The historical data trend for Baker Boyer Bancorp'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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Baker Boyer Bancorp Accounts Receivable Chart

Baker Boyer Bancorp Annual Data

Trend

Dec02

Dec03

Dec04

Dec05

Dec06

Accounts Receivable

2.95

2.56

2.45

2.70

2.76

Baker Boyer Bancorp Semi-Annual Data
	Dec02	Dec03	Dec04	Dec05	Dec06
Accounts Receivable	2.95	2.56	2.45	2.70	2.76

Baker Boyer Bancorp Accounts Receivable Calculation

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

Baker Boyer Bancorp 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.

Baker Boyer Bancorp's Days Sales Outstanding for the quarter that ended in Dec. 2006 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	2.762	/	22.329	*	91
=	22.57

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

Baker Boyer Bancorp's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2006 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)
=	(15.374	+	0.75 * 2.762	+	0.5 * 0	-	342.397
-	0	-	0)	/	1.29738
=	-250.47

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.

Baker Boyer Bancorp Accounts Receivable Related Terms

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Baker Boyer Bancorp (Baker Boyer Bancorp) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Financial Services » Banks » Baker Boyer Bancorp (OTCPK:BBBK) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

7 West Main Street, P.O. Box 2175, Walla Walla, WA, USA, 99362

Website

https://www.bakerboyer.com

Baker Boyer Bancorp and its wholly-owned subsidiary provide banking services primarily to the greater Walla Walla and Columbia Valley area of southeastern Washington and northeastern Oregon. The company offers its services to individuals, small businesses, and the agricultural industry. The primary sources of revenue for the company are loans, investment securities, and wealth management services.

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