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BBR Holdings (S) (SGX:KJ5) Accounts Receivable : S$20.9 Mil (As of Dec. 2023)


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What is BBR Holdings (S) Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. BBR Holdings (S)'s accounts receivables for the quarter that ended in Dec. 2023 was S$20.9 Mil.

Accounts receivable can be measured by Days Sales Outstanding. BBR Holdings (S)'s Days Sales Outstanding for the quarter that ended in Dec. 2023 was 29.70.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. BBR Holdings (S)'s Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was S$-0.36.


BBR Holdings (S) Accounts Receivable Historical Data

The historical data trend for BBR Holdings (S)'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.

BBR Holdings (S) Accounts Receivable Chart

BBR Holdings (S) 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 18.37 38.64 11.64 12.44 20.89

BBR Holdings (S) Semi-Annual Data
Jun14 Dec14 Jun15 Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 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 11.64 12.80 12.44 13.28 20.89

BBR Holdings (S) Accounts Receivable Calculation

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


BBR Holdings (S) 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.

BBR Holdings (S)'s Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=20.894/128.39*91
=29.70

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

BBR Holdings (S)'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)
=(56.948+0.75 * 20.894+0.5 * 91.097-240.874
-0--5.048)/322.386
=-0.36

* 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.


BBR Holdings (S) Accounts Receivable Related Terms

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BBR Holdings (S) (SGX:KJ5) Business Description

Traded in Other Exchanges
N/A
Address
50 Changi South Street 1, BBR Building, Singapore, SGP, 486126
BBR Holdings (S) Ltd is a Singapore based firm. The company operates in four segments namely, General Construction segment comprises of designing and building services, civil and structural engineering services, and restoration services; Specialized Engineering is involved in activities such as, piling and foundation systems, post-tensioning, stay cable systems, and maintenance repair; Property Development segment develops residential and commercial properties and Green Technology segment comprises of system integration and distribution of renewable energy, and lease of solar panels. It generates a majority of its revenue from the Specialized engineering segment. The company's geographical presence is in Singapore, Malaysia, Thailand and Others.

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