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BPS Technology PCL (BKK:BPS) Accounts Receivable : ฿139.7 Mil (As of Dec. 2022)


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What is BPS Technology PCL Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. BPS Technology PCL's accounts receivables for the quarter that ended in Dec. 2022 was ฿139.7 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. BPS Technology PCL's Net-Net Working Capital per share for the quarter that ended in Dec. 2022 was ฿-0.19.


BPS Technology PCL Accounts Receivable Historical Data

The historical data trend for BPS Technology PCL'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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BPS Technology PCL Accounts Receivable Chart

BPS Technology PCL Annual Data
Trend Dec22 Dec23
Accounts Receivable
139.70 95.60

BPS Technology PCL Quarterly Data
Dec22 Dec23
Accounts Receivable 139.70 95.60

BPS Technology PCL Accounts Receivable Calculation

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


BPS Technology PCL 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.

BPS Technology PCL's Days Sales Outstanding for the quarter that ended in Dec. 2022 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=139.696/0*91
=

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

BPS Technology PCL's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2022 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)
=(15.172+0.75 * 139.696+0.5 * 77.202-232.06
-0-2.587)/400.000
=-0.19

* 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.


BPS Technology PCL Accounts Receivable Related Terms

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BPS Technology PCL (BKK:BPS) Business Description

Comparable Companies
Traded in Other Exchanges
N/A
Address
47- 51 Sukhumuwathi Road, 25/34-38, Pak Nam Subdistrict, Branch Office 1, Mueang Samut Prakan District, Samut Prakan Province, Samut Prakan Province, THA, 10270
BPS Technology PCL operates a complete electrical equipment distribution business. Its products includes equipment, related technology products, solar equipment, procurement services, design, installation of solar power production projects. from roof mounted solar panels, electric power supply control system, fiber glass network for and products that help facilitate internal Residential and commercial buildings.

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