ACOLF (And ST HD Co) Accounts Receivable: $103 Mil (As of Feb. 2026)

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ACOLF And ST HD Co Ltd ACOLF
90 GF Score
Price $25.16
GF Value $26.26
! 6 Warning Signs
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What is And ST HD Co Accounts Receivable?

And ST HD Co ACOLF 90 Accounts Receivable is $103 Mil as of Feb. 2026. GuruFocus rates ACOLF with a GF Score™ of 90/100 and a GF Value™ of $26.26. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. And ST HD Co's accounts receivables for the quarter that ended in Feb. 2026 was $103 Mil.

Accounts receivable can be measured by Days Sales Outstanding. And ST HD Co's Days Sales Outstanding for the quarter that ended in Feb. 2026 was 18.93.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. And ST HD Co's Net-Net Working Capital per share for the quarter that ended in Feb. 2026 was $-0.85.


And ST HD Co Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of 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 receivables are being managed.

And ST HD Co's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=102.971/496.313*91
=18.93

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), And ST HD Co's accounts receivable are only considered to be worth 75% of book value:

And ST HD Co's Net-Net Working Capital Per Share for the quarter that ended in Feb. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(160.617+0.75 * 102.971+0.5 * 196.813-373.084
-0-2.444)/46.128
=-0.85

* 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.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


And ST HD Co Accounts Receivable Related Terms


And ST HD Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for And ST HD Co's Accounts Receivable 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.

And ST HD Co Accounts Receivable Chart

And ST HD Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 85.69 91.48 105.71 95.84 102.97

And ST HD Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 151.68 117.10 163.08 102.97 147.83
ACOLF
90GF Score
And ST HD Co Ltd ACOLF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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And ST HD Co Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $103 Mil mean?
And ST HD Co (ACOLF) has a Accounts Receivable of $103 Mil as of Feb. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on And ST HD Co and its competitors.
Is And ST HD Co's Accounts Receivable too high?
And ST HD Co's current Accounts Receivable is $103 Mil. Overall, And ST HD Co has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does And ST HD Co's Accounts Receivable compare to RL and LEVI?
And ST HD Co's Accounts Receivable of $103 Mil can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Manufacturing - Apparel & Accessories company?
A good Accounts Receivable depends on the Manufacturing - Apparel & Accessories industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on And ST HD Co and its competitors. And ST HD Co's current Accounts Receivable is $103 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is And ST HD Co stock overvalued right now?
And ST HD Co (ACOLF) has a current Accounts Receivable of $103 Mil. The stock's GF Value™ is $26.26, compared to a current price of $25.16 — trading 4.2% below its estimated fair value. The current Accounts Receivable is $103 Mil. And ST HD Co's overall GF Score™ is 90/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For And ST HD Co (ACOLF), the current Accounts Receivable is $103 Mil as of Feb. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is And ST HD Co (ACOLF) Overvalued in 2026?

Based on GuruFocus' analysis, And ST HD Co stock appears to be undervalued. The current stock price of $25.16 is trading 4.2% below its estimated GF Value™ of $26.26.

Key valuation signals for ACOLF:

  • Accounts Receivable: $103 Mil
  • GF Value™: $26.26 vs. price of $25.16 (4.2% below fair value)
  • GF Score™: 90/100 with 6 warning signs

No single metric tells the full story. See the ACOLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


And ST HD Co Business Description

Other Exchanges 2685:Japan
Address 2-21-1, Shibuya, 27th Floor, Shibuya Hikarie, Shibuya-ku, Tokyo, JPN, 100-6610
And ST HD Co Ltd is a fashion company engaged in the planning and sale of apparel and related products. Its segments include: Apparel and Sundries Related Business, and Others (Food and Beverage Business). It maintains a portfolio of diverse brands to suit each customer's changing preferences and lifestyle.
90GF Score

Get the complete analysis for ACOLF

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$25.16
Price
$26.26
GF Value