Nayuki Holdings (HKSE:02150) Accounts Receivable : HK$19 Mil (As of Dec. 2023)

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What is Nayuki Holdings Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Nayuki Holdings's accounts receivables for the quarter that ended in Dec. 2023 was HK$19 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Nayuki Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 1.23.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Nayuki Holdings's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was HK$0.02.

Nayuki Holdings Accounts Receivable Historical Data

The historical data trend for Nayuki 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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Nayuki Holdings Accounts Receivable Chart

Nayuki Holdings Annual Data

Trend

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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1.00

0.97

3.38

3.55

19.00

Nayuki Holdings Semi-Annual Data
	Dec18	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23
Accounts Receivable	Get a 7-Day Free Trial					3.38	5.15	3.55	13.99	19.00

Nayuki Holdings Accounts Receivable Calculation

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

Nayuki 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.

Nayuki Holdings's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	19.003	/	2811.241	*	91
=	1.23

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

Nayuki Holdings's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2023 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)
=	(2914.374	+	0.75 * 19.003	+	0.5 * 161.013	-	2973.539
-	0	-	-3.506)	/	1715.13
=	0.02

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.

Nayuki Holdings Accounts Receivable Related Terms

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Nayuki Holdings (HKSE:02150) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » Nayuki Holdings Ltd (HKSE:02150) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

Huangguan Science Park, Tairan 9th Road, Zone F, 2nd Floor, Building 3, Chegongmiao Industrial Zone, Futian District, Guangdong Province, Shenzhen, CHN

Website

https://www.naixue.com

Nayuki Holdings Ltd is a premium modern teahouse chain in China serving freshly-made tea drinks. The group principally generates its revenue from the sales of freshly-made tea drinks, baked goods, and other products through its operating teahouses and online food delivery applications mainly in the PRC.

Executives

Shan Weijian	2201 Interest of corporation controlled by you
Shen Zhen Tian Tu Zi Ben Guan Li Zhong Xin You Xian He Huo	2201 Interest of corporation controlled by you
Shen Zhen Shi Tian Tu Tou Zi Guan Li Gu Fen You Xian Gong Si	2201 Interest of corporation controlled by you
Wang Yonghua	2201 Interest of corporation controlled by you
Zhao Lin	2103 Interests held jointly with another person
Zou Weiwei	2103 Interests held jointly with another person
Nong Xiuxia	2103 Interests held jointly with another person
Peng Xin	2103 Interests held jointly with another person
Zedra Trust Company (cayman) Limited	2301 Trustee
Forth Wisdom Limited	2101 Beneficial owner
Linxin International Limited	2201 Interest of corporation controlled by you
Pacific Alliance Group Limited	2201 Interest of corporation controlled by you
Pag Asia Capital Gp Iii Limited	2201 Interest of corporation controlled by you
Pag Asia Iii Lp	2201 Interest of corporation controlled by you
Pag Capital Limited	2201 Interest of corporation controlled by you

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