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Short-term (Operating) Activity Analysis
Quarterly Data
Difficulty: Beginner
Activity ratios measure how efficiently a company performs day-to-day tasks, such us the collection of receivables and management of inventory.
Ratios (Summary)
Accenture PLC, short-term (operating) activity ratios (quarterly data)
| Ratio | Description | The company |
|---|---|---|
| Receivables turnover | An activity ratio equal to revenue divided by receivables. | Accenture PLC's receivables turnover improved from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018. |
| Payables turnover | An activity ratio calculated as cost of goods sold divided by payables. | Accenture PLC's payables turnover declined from Q1 2018 to Q2 2018 but then increased from Q2 2018 to Q3 2018 exceeding Q1 2018 level. |
| Working capital turnover | An activity ratio calculated as revenue divided by working capital. | Accenture PLC's working capital turnover deteriorated from Q1 2018 to Q2 2018 but then improved from Q2 2018 to Q3 2018 not reaching Q1 2018 level. |
| Average receivable collection period | An activity ratio equal to the number of days in the period divided by receivables turnover. | Accenture PLC's average receivable collection period improved from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018. |
| Average payables payment period | An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. |
Receivables Turnover
Accenture PLC, receivables turnover calculation (quarterly data)
Q3 2018 Calculations
1 Receivables turnover
= (Revenues before reimbursements (Net revenues)Q3 2018
+ Revenues before reimbursements (Net revenues)Q2 2018
+ Revenues before reimbursements (Net revenues)Q1 2018
+ Revenues before reimbursements (Net revenues)Q4 2017)
÷ Receivables from clients, net
= ( + + + )
÷ =
| Ratio | Description | The company |
|---|---|---|
| Receivables turnover | An activity ratio equal to revenue divided by receivables. | Accenture PLC's receivables turnover improved from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018. |
Payables Turnover
Accenture PLC, payables turnover calculation (quarterly data)
Q3 2018 Calculations
1 Payables turnover
= (Cost of services before reimbursable expensesQ3 2018
+ Cost of services before reimbursable expensesQ2 2018
+ Cost of services before reimbursable expensesQ1 2018
+ Cost of services before reimbursable expensesQ4 2017)
÷ Accounts payable
= ( + + + )
÷ =
| Ratio | Description | The company |
|---|---|---|
| Payables turnover | An activity ratio calculated as cost of goods sold divided by payables. | Accenture PLC's payables turnover declined from Q1 2018 to Q2 2018 but then increased from Q2 2018 to Q3 2018 exceeding Q1 2018 level. |
Working Capital Turnover
Accenture PLC, working capital turnover calculation (quarterly data)
Q3 2018 Calculations
1 Working capital turnover
= (Revenues before reimbursements (Net revenues)Q3 2018
+ Revenues before reimbursements (Net revenues)Q2 2018
+ Revenues before reimbursements (Net revenues)Q1 2018
+ Revenues before reimbursements (Net revenues)Q4 2017)
÷ Working capital
= ( + + + )
÷ =
| Ratio | Description | The company |
|---|---|---|
| Working capital turnover | An activity ratio calculated as revenue divided by working capital. | Accenture PLC's working capital turnover deteriorated from Q1 2018 to Q2 2018 but then improved from Q2 2018 to Q3 2018 not reaching Q1 2018 level. |
Average Receivable Collection Period
Accenture PLC, average receivable collection period calculation (quarterly data)
Q3 2018 Calculations
1 Average receivable collection period = 365 ÷ Receivables turnover
= 365 ÷ =
| Ratio | Description | The company |
|---|---|---|
| Average receivable collection period | An activity ratio equal to the number of days in the period divided by receivables turnover. | Accenture PLC's average receivable collection period improved from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018. |
Average Payables Payment Period
Accenture PLC, average payables payment period calculation (quarterly data)
Q3 2018 Calculations
1 Average payables payment period = 365 ÷ Payables turnover
= 365 ÷ =
| Ratio | Description | The company |
|---|---|---|
| Average payables payment period | An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. |
