Accounts receivable and other receivables

12 Months Ended

Mar. 27, 2021

Accounts receivable and other receivables

Accounts receivable and other receivables:

Accounts receivable, net of allowance for credit losses, at March 27, 2021 and March 28, 2020 consist of the following:


	As of
	March 27, 2021		March 28, 2020
	(In thousands)
Customer trade receivables	$	3,055	$	4,119
Other receivables		4,253		1,900

	$	7,307	$	6,019

Continuity of the allowance for doubtful accounts is as follows (in thousands):


Balance March 31, 2018	$	513
Provision for credit losses		170
Net write offs		(249	)

Balance March 30, 2019		434
Provision for credit losses		857
Net write offs		(326	)

Balance March 28, 2020	$	965
Provision for credit losses		546
Net write offs		(262	)

Balance March 27, 2021	$	1,249

Other receivables mainly relate t

receivables from wholesale revenue and tenant allowances receivable from certain landlords.

Certain sales plans relating to customers’ use of Birks credit cards provide for revolving lines of credit and /or installment plans under which the payment terms exceed one year. The receivables repayable within a timeframe exceeding one year included under such plans, amounted to approximately $5.7 million and $4.7 million at March 27, 2021 and March 28, 2020, respectively, which are not included in customer trade receivables outlined above, and are included in long-term receivables on the Company’s balance sheet.

The following table disaggregates the Company’s accounts receivables and other receivables and long-term receivables as at March 27, 2021:


	Current		1 -30 days past due		31 -60 days past due		61 -90 days past due		Greater than 90 days past due		Total
Customer in-house receivables	$	7,677	$	386	$	74	$	286	$	764	$	9,187
Other receivables		4,798		88		30		53		73		5,042

	$	12,474	$	474	$	104	$	339	$	837	$	14,229