CM.com (XAMS:CMCOM) Accounts Receivable : €24.3 Mil (As of Dec. 2023)

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What is CM.com Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CM.com's accounts receivables for the quarter that ended in Dec. 2023 was €24.3 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CM.com's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 34.37.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CM.com's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was €-5.81.

CM.com Accounts Receivable Historical Data

The historical data trend for CM.com'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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CM.com Accounts Receivable Chart

CM.com Annual Data

Trend

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Accounts Receivable

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7.89

14.79

25.87

25.66

24.28

CM.com Semi-Annual Data
	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23
Accounts Receivable	Get a 7-Day Free Trial						25.87	20.83	25.66	17.44	24.28

CM.com Accounts Receivable Calculation

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

CM.com 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.

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

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	24.275	/	128.911	*	91
=	34.37

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

CM.com'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)
=	(26.22	+	0.75 * 24.275	+	0.5 * 0.737	-	213.833
-	0	-	0)	/	29.0889
=	-5.81

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.

CM.com Accounts Receivable Related Terms

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CM.com (XAMS:CMCOM) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Technology » Software » CM.com (XAMS:CMCOM) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

Konijnenberg 30, Breda, NB, NLD, 4825

Website

https://www.cm.com

CM.com provides cloud software for conversational commerce that enables businesses to deliver a superior customer experience. It has four operating segments; Communication Platform as a Service includes revenue from omnichannel messaging (such as Bulk SMS, WhatsApp, Apple Business Chat, and RCS) and voice services, Software as a Service segment provides organizations with a portfolio of services that contribute to the optimization of their mobile business journey with (potential) clients. Customers pay monthly subscription fees for access to these platform features, Payments include revenue from online and point-of-sale payments consisting of settlement and start rate fees, and Ticketing includes revenue generated by selling tickets and related services.

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