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Lion E-Mobility AG (FRA:LMIA) Accounts Receivable : €2.36 Mil (As of Dec. 2022)


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What is Lion E-Mobility AG Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Lion E-Mobility AG's accounts receivables for the quarter that ended in Dec. 2022 was €2.36 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lion E-Mobility AG's Days Sales Outstanding for the quarter that ended in Dec. 2022 was 8.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lion E-Mobility AG's Net-Net Working Capital per share for the quarter that ended in Dec. 2022 was €-0.59.


Lion E-Mobility AG Accounts Receivable Historical Data

The historical data trend for Lion E-Mobility 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.

Lion E-Mobility AG Accounts Receivable Chart

Lion E-Mobility AG Annual Data
Trend Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.16 0.27 1.48 2.85 2.36

Lion E-Mobility AG Semi-Annual Data
Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.16 0.27 1.48 2.85 2.36

Lion E-Mobility AG Accounts Receivable Calculation

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


Lion E-Mobility 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.

Lion E-Mobility AG's Days Sales Outstanding for the quarter that ended in Dec. 2022 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.356/53.76*91
=8.00

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

Lion E-Mobility AG'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)
=(3.034+0.75 * 2.356+0.5 * 6.514-15.37
-0-0)/12.3521
=-0.59

* 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.


Lion E-Mobility AG Accounts Receivable Related Terms

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Lion E-Mobility AG (FRA:LMIA) Business Description

Traded in Other Exchanges
Address
Lindenstrasse 16, Baar, CHE, 6340
Lion E-Mobility AG is engaged in the field of electrical energy storage and lithium-ion battery technology. The main business activities are carried out within the subsidiary LION Smart GmbH, which develops and sells battery packs and battery management systems, and its associate TUV SUD Battery Testing GmbH, which tests and certifies storage systems for electrical energy.

Lion E-Mobility AG (FRA:LMIA) Headlines

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