Top Shelf Brands Holdings (Top Shelf Brands Holdings) Accounts Receivable : $0.00 Mil (As of Sep. 2011)

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What is Top Shelf Brands Holdings Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Top Shelf Brands Holdings's accounts receivables for the quarter that ended in Sep. 2011 was $0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Top Shelf Brands Holdings's Days Sales Outstanding for the quarter that ended in Sep. 2011 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Top Shelf Brands Holdings's Net-Net Working Capital per share for the quarter that ended in Sep. 2011 was $-0.00.

Top Shelf Brands Holdings Accounts Receivable Historical Data

The historical data trend for Top Shelf Brands Holdings'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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Top Shelf Brands Holdings Accounts Receivable Chart

Top Shelf Brands Holdings Annual Data

Trend

Dec06

Dec07

Dec08

Dec09

Dec10

Accounts Receivable

0.06

0.01

Top Shelf Brands Holdings Quarterly Data
	Dec06	Mar07	Jun07	Sep07	Dec07	Mar08	Jun08	Sep08	Dec08	Mar09	Jun09	Sep09	Dec09	Mar10	Jun10	Sep10	Dec10	Mar11	Jun11	Sep11
Accounts Receivable	Get a 7-Day Free Trial															-	-	-	-	-

Top Shelf Brands Holdings Accounts Receivable Calculation

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

Top Shelf Brands Holdings 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.

Top Shelf Brands Holdings's Days Sales Outstanding for the quarter that ended in Sep. 2011 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	0	/	0.379	*	91
=	0.00

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

Top Shelf Brands Holdings's Net-Net Working Capital Per Share for the quarter that ended in Sep. 2011 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)
=	(0.016	+	0.75 * 0	+	0.5 * 0	-	5.573
-	0	-	0)	/	1357.45
=	-0.00

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.

Top Shelf Brands Holdings Accounts Receivable Related Terms

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Top Shelf Brands Holdings (Top Shelf Brands Holdings) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Beverages - Alcoholic » Top Shelf Brands Holdings Corp (OTCPK:DKTS) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

700 Louisiana Street, Bank of America Center, Suite 3950, Houston, TX, USA, 77002

Website

http://www.drinktopshelf.com

Top Shelf Brands Holdings Corp is engaged in the business of developing, importing, marketing and supplying branded alcoholic beverage brands and boutique wines. It specializes in the brand creation and strategic identity marketing for its products.

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