A finished study on a fictitious company, published so you can read one before uploading anything.
Avalon Telematics Ltd
No ratingMedium
FY2024, FY2025, FY2026
Allowance against receivables sits at the peer ceiling in every computed year
The allowance held against receivables is higher, relative to the balance, than any company in the population in each year it could be computed.
Indicators: Provision for Bad Debt Relative to Trade Receivables
Reads Provision for Bad Debt Relative to Trade ReceivablesIndicator analysisProvision or reserve judgementconfidence moderate
Low
FY2025
Allowance rate on receivables eased in the prior year
The allowance fell by half a point of the balance in the prior year, which is the only movement in the series.
“The allowance held against trade receivables is 6.4 per cent of the balance, against 6.9 per cent in the prior year.”
Line items: Accounts Receivable
Identity checkProvision or reserve judgementconfidence low
Showing 2 of 12 · a finding rests on figures this study published, a quoted passage, or bothTypologies: Cost capitalisation policy · Provision or reserve judgement · Cash flow classification · Company-defined measure · Going-concern statement · Governance · Restatement