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Rayonier (Rayonier) Accounts Receivable : $29 Mil (As of Dec. 2023)


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What is Rayonier Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Rayonier's accounts receivables for the quarter that ended in Dec. 2023 was $29 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Rayonier's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 5.59.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Rayonier's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-10.40.


Rayonier Accounts Receivable Historical Data

The historical data trend for Rayonier'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.

Rayonier Accounts Receivable Chart

Rayonier Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 27.13 49.08 30.02 27.84 28.65

Rayonier Quarterly Data
Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 27.84 35.43 31.52 31.45 28.65

Rayonier Accounts Receivable Calculation

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


Rayonier 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=28.652/467.407*91
=5.59

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

Rayonier'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)
=(207.696+0.75 * 28.652+0.5 * 31.017-1688.332
-0-98.717)/148.299
=-10.40

* 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.


Rayonier Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Rayonier's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Rayonier (Rayonier) Business Description

Traded in Other Exchanges
Address
1 Rayonier Way, Wildlight, FL, USA, 32097
Rayonier owns and manages over 2 million acres of timberland in the United States. It is one the largest private landowners in North America. The firm also owns timberland in New Zealand. Rayonier is structured as a real estate investment trust and is not required to pay federal income taxes on earnings generated by timber harvest activities.
Executives
David L Nunes director, officer: Chief Executive Officer 1 RAYONIER WAY, WILDLIGHT FL 32097
Shelby L Pyatt officer: VP, Human Resources 1 RAYONIER WAY, YULEE FL 32097
Gregg A Gonsalves director C/O CEDAR REALTY TRUST, INC., 44 SOUTH BAYLES AVENUE, PORT WASHINGTON NY 11050
Mark Mchugh officer: Chief Financial Officer 1 RAYONIER WAY, YULEE FL 32097
Meridee Moore director
Douglas M Long officer: SVP, Forest Resources 1 RAYONIER WAY, WILDLIGHT FL 32097
April J. Tice officer: V.P. Corp Controller 1 RAYONIER WAY, YULEE FL 32097
Mark R Bridwell officer: VP, GC and Secretary 1 RAYONIER WAY, WILDLIGHT FL 32097
W. Rhett Rogers officer: VP, Portfolio Management 1 RAYONIER WAY, YULEE FL 32097
Matthew Justice Rivers director 1 RAYONIER WAY, WILDLIGHT FL 32097
Blanche L Lincoln director C/O ENTERGY CORPORATION LEGAL DEPARTMENT, 639 LOYOLA AVE., 26TH FLOOR, NEW ORLEANS LA 70113
Dod A Fraser director 1 RAYONIER WAY, YULEE FL 32097
Keith E Bass director 6208 BLAKEFORD DRIVE, WINDERMERE FL 34786
V. Larkin Martin director 1 RAYONIER WAY, YULEE FL 32097
Scott R. Jones director 1 RAYONIER WAY, YULEE FL 32097