GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Consumer Packaged Goods » Uni-President Enterprises Corp (TPE:1216) » Definitions » Accounts Receivable

Uni-President Enterprises (TPE:1216) Accounts Receivable : NT$20,427 Mil (As of Mar. 2024)


View and export this data going back to 1987. Start your Free Trial

What is Uni-President Enterprises Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Uni-President Enterprises's accounts receivables for the quarter that ended in Mar. 2024 was NT$20,427 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Uni-President Enterprises's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 11.74.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Uni-President Enterprises's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was NT$-65.22.


Uni-President Enterprises Accounts Receivable Historical Data

The historical data trend for Uni-President Enterprises'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.

Uni-President Enterprises Accounts Receivable Chart

Uni-President Enterprises 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 16,765.35 16,361.38 19,117.15 20,030.30 19,212.62

Uni-President Enterprises Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
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 18,541.81 19,280.85 22,321.12 19,212.62 20,426.96

Uni-President Enterprises Accounts Receivable Calculation

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


Uni-President Enterprises 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.

Uni-President Enterprises's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=20426.96/158756.079*91
=11.74

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

Uni-President Enterprises's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2024 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)
=(127356.43+0.75 * 20426.96+0.5 * 55027.427-466362.514
-0-74414.978)/5682.02
=-65.22

* 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.


Uni-President Enterprises Accounts Receivable Related Terms

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


Uni-President Enterprises (TPE:1216) Business Description

Traded in Other Exchanges
N/A
Address
No. 301, Zhongzheng Road, Yongkang District, Tainan, TWN, 710401
Uni-President Enterprises is one of the largest food conglomerates in Asia. It produces and sells a comprehensive range of food products through its company and affiliates. Core business includes food manufacturing and investments in other related business. Product categories include feeds, flour, edible oils, soy sauce, meat products, instant noodles, bread, beverages, dairy products, frozen food, and health food. Through its network of 200 affiliates, its convenient stores, retail, logistics, construction, finance, and recreation operations are located all across Taiwan, mainland China, and Southeast Asia.

Uni-President Enterprises (TPE:1216) Headlines

No Headlines