Spirit Pub Co (LSE:SPRT) Days Sales Outstanding : 1.86 (As of Feb. 2015)

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What is Spirit Pub Co Days Sales Outstanding?

Spirit Pub Co's average Accounts Receivable for the six months ended in Feb. 2015 was £4.3 Mil. Spirit Pub Co's Revenue for the six months ended in Feb. 2015 was £421.0 Mil. Hence, Spirit Pub Co's Days Sales Outstanding for the six months ended in Feb. 2015 was 1.86.

The historical rank and industry rank for Spirit Pub Co's Days Sales Outstanding or its related term are showing as below:

LSE:SPRT' s Days Sales Outstanding Range Over the Past 10 Years
Min: 1.92 Med: 4.15 Max: 5.75
Current: 1.92

During the past 7 years, Spirit Pub Co's highest Days Sales Outstanding was 5.75. The lowest was 1.92. And the median was 4.15.

LSE:SPRT's Days Sales Outstanding is not ranked
in the Travel & Leisure industry.
Industry Median: 28.69 vs LSE:SPRT: 1.92

Spirit Pub Co's Days Sales Outstanding declined from Feb. 2014 (2.20) to Feb. 2015 (1.86).

Spirit Pub Co Days Sales Outstanding Historical Data

The historical data trend for Spirit Pub Co's Days Sales Outstanding 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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Spirit Pub Co Days Sales Outstanding Chart

Spirit Pub Co Annual Data

Trend

Aug08

Aug09

Aug10

Aug11

Aug12

Aug13

Aug14

Days Sales Outstanding

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5.10

5.39

3.63

2.33

2.10

Spirit Pub Co Semi-Annual Data
	Aug08	Aug09	Aug10	Feb11	Aug11	Feb12	Aug12	Feb13	Aug13	Feb14	Aug14	Feb15
Days Sales Outstanding	Get a 7-Day Free Trial							2.24	2.44	2.20	1.99	1.86

Competitive Comparison of Spirit Pub Co's Days Sales Outstanding

For the Leisure subindustry, Spirit Pub Co's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

Spirit Pub Co's Days Sales Outstanding Distribution in the Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Spirit Pub Co's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Spirit Pub Co's Days Sales Outstanding falls into.

Spirit Pub Co Days Sales Outstanding Calculation

Days Sales Outstanding measures 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 Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Spirit Pub Co's Days Sales Outstanding for the fiscal year that ended in Aug. 2014 is calculated as

	Days Sales Outstanding (A: Aug. 2014 )
=	Average Accounts Receivable					/	Revenue	*	Days in Period
=	( (Accounts Receivable (A: Aug. 2013 )	+	Accounts Receivable (A: Aug. 2014 ))	/	count )	/	Revenue (A: Aug. 2014 )	*	Days in Period
=	( (4.9	+	4.3)	/	2 )	/	800.9	*	365
=	4.6					/	800.9	*	365
=	2.10

Spirit Pub Co's Days Sales Outstanding for the quarter that ended in Feb. 2015 is calculated as:

	Days Sales Outstanding (Q: Feb. 2015 )
=	Average Accounts Receivable					/	Revenue	*	Days in Period
=	( (Accounts Receivable (A: Aug. 2014 )	+	Accounts Receivable (A: Feb. 2015 ))	/	count )	/	Revenue (A: Feb. 2015 )	*	Days in Period
=	( (4.3	+	0)	/	1 )	/	421	*	365 / 2
=	4.3					/	421	*	365 / 2
=	1.86

Spirit Pub Co (LSE:SPRT) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.

Spirit Pub Co Days Sales Outstanding Related Terms

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Spirit Pub Co (LSE:SPRT) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Travel & Leisure » Spirit Pub Co PLC (LSE:SPRT) » Definitions » Days Sales Outstanding

Comparable Companies

Traded in Other Exchanges

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Address

Website

http://www.spiritpubcompany.com

Spirit Pub Co PLC was incorporated in England. The Company's trading activities are divided into two divisions; namely a Managed division and a Leased division. The Managed division involves pubs that are directly managed by the Group, and a Leased division which involves the granting of leases to licensees who run the pub as their own business, paying rent to the Group, purchasing beer and other drinks from the Group and entering into profit sharing arrangements for income from leisure machines. The Company holds 794 Managed pubs and 433 Leased pubs. The group operates solely in the United Kingdom.