JS Global Lifestyle Co (FRA:3JS) Accounts Receivable: €287 Mil (As of Dec. 2025)

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FRA:3JS JS Global Lifestyle Co Ltd FRA:3JS
74 GF Score
Price €0.15
GF Value €0.19
! 5 Warning Signs
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What is JS Global Lifestyle Co Accounts Receivable?

JS Global Lifestyle Co FRA:3JS -5.81% 74 Accounts Receivable is €287 Mil as of Dec. 2025. GuruFocus rates FRA:3JS with a GF Score™ of 74/100 and a GF Value™ of €0.19. The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. JS Global Lifestyle Co's accounts receivables for the quarter that ended in Dec. 2025 was €287 Mil.

Accounts receivable can be measured by Days Sales Outstanding. JS Global Lifestyle Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 69.22.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. JS Global Lifestyle Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was €-0.03.

JS Global Lifestyle 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.

JS Global Lifestyle Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=286.817/756.192*91
=69.22

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

JS Global Lifestyle Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(559.602+0.75 * 286.817+0.5 * 120.275-815.429
-0-137.701)/3474.572
=-0.03

* 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.

JS Global Lifestyle Co Accounts Receivable Related Terms

JS Global Lifestyle Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for JS Global Lifestyle 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.

JS Global Lifestyle Co Accounts Receivable Chart

JS Global Lifestyle Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 800.89 892.40 206.89 273.10 286.82

JS Global Lifestyle Co Semi-Annual Data
Dec16 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 206.89 328.29 273.10 315.77 286.82
FRA:3JS
74GF Score
JS Global Lifestyle Co Ltd FRA:3JS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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JS Global Lifestyle 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 €287 Mil mean?
JS Global Lifestyle Co (FRA:3JS) has a Accounts Receivable of €287 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on JS Global Lifestyle Co and its competitors.
Is JS Global Lifestyle Co's Accounts Receivable too high?
JS Global Lifestyle Co's current Accounts Receivable is €287 Mil. Overall, JS Global Lifestyle Co has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does JS Global Lifestyle Co's Accounts Receivable compare to SN and SGI?
JS Global Lifestyle Co's Accounts Receivable of €287 Mil can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Accounts Receivable depends on the Furnishings, Fixtures & Appliances 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 JS Global Lifestyle Co and its competitors. JS Global Lifestyle Co's current Accounts Receivable is €287 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JS Global Lifestyle Co stock overvalued right now?
JS Global Lifestyle Co (FRA:3JS) has a current Accounts Receivable of €287 Mil. The stock's GF Value™ is €0.19, compared to a current price of €0.15 — trading 23.2% below its estimated fair value. The current Accounts Receivable is €287 Mil. JS Global Lifestyle Co's overall GF Score™ is 74/100 with 5 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 JS Global Lifestyle Co (FRA:3JS), the current Accounts Receivable is €287 Mil as of Dec. 2025. 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 JS Global Lifestyle Co (FRA:3JS) Overvalued in 2026?

Based on GuruFocus' analysis, JS Global Lifestyle Co stock appears to be undervalued. The current stock price of €0.15 is trading 23.2% below its estimated GF Value™ of €0.19.

Key valuation signals for FRA:3JS:

  • Accounts Receivable: €287 Mil
  • GF Value™: €0.19 vs. price of €0.15 (23.2% below fair value)
  • GF Score™: 74/100 with 5 warning signs

No single metric tells the full story. See the FRA:3JS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

JS Global Lifestyle Co Business Description

Other Exchanges JGLCF:USA01691:Hong Kong
Address 10 Harcourt Road, Unit 1, 39th Floor, East Tower, Cheung Kong Centre II, Hong Kong, HKG
JS Global Lifestyle Co Ltd is an investment holding company. Its operating segment includes Joyoung and SharkNinja APAC. Its Joyoung segment is involved in the design, manufacture, marketing, export, and distribution of small kitchen electrical appliances. Its SharkNinja APAC segment, which operates in the Asia Pacific Region, is involved in the design, marketing, manufacture, export, import, and distribution of a full range of floor care products, hard-surface steam cleaning products, small kitchen appliances products, personal care appliances, and home environment appliances under the brands of Shark and Ninja. The company generates maximum revenue from the Joyoung segment.
74GF Score

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

€0.15
Price
€0.19
GF Value