Stock Analysis on Net

Yahoo! Inc. (NASDAQ:YHOO)

$22.49

This company has been moved to the archive! The financial data has not been updated since May 9, 2017.

Analysis of Bad Debts

Microsoft Excel

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Allowance for Doubtful Accounts Receivable

Microsoft Excel
Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Dec 31, 2012
Selected Financial Data (US$ in thousands)
Allowance for doubtful accounts
Accounts receivable, gross
Financial Ratio
Allowance as a percentage of accounts receivable, gross1

Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).

1 2016 Calculation
Allowance as a percentage of accounts receivable, gross = 100 × Allowance for doubtful accounts ÷ Accounts receivable, gross
= 100 × ÷ =


Allowance for Doubtful Accounts
The allowance for doubtful accounts showed an overall increasing trend from 2012 through 2015, rising from 32,635 thousand US dollars to a peak of 57,503 thousand US dollars in 2015. However, in 2016, there was a significant decrease to 32,537 thousand US dollars, returning close to the 2012 level.
Accounts Receivable, Gross
The gross accounts receivable exhibited a gradual upward trend over the five-year period. The value increased from 1,041,083 thousand US dollars in 2012 to 1,116,804 thousand US dollars in 2016, indicating modest growth in receivables.
Allowance as a Percentage of Accounts Receivable, Gross
This ratio increased steadily from 3.13% in 2012 to 5.2% in 2015, reflecting a rising proportion of doubtful accounts relative to total receivables. In 2016, the percentage dropped sharply to 2.91%, the lowest in the observed period, corresponding with the decrease in the allowance for doubtful accounts.
Overall Observations
The data suggest that the company recognized increasing credit risk or potential collection issues up to 2015, as evidenced by the rising allowance and its proportion to gross receivables. The sharp reduction in the allowance and its percentage in 2016 may indicate improved credit management, more accurate estimation of credit losses, or changes in accounting policy. Meanwhile, gross accounts receivable steadily increased, yet this growth did not correspond with a sustained increase in doubtful accounts by the end of the period.