Nippon Parking Development Co (FRA:3SY) Accounts Receivable: €10.4 Mil (As of Jul. 2026)

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FRA:3SY Nippon Parking Development Co Ltd FRA:3SY
77 GF Score
Price €1.47
GF Value €1.50
! 2 Warning Signs
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What is Nippon Parking Development Co Accounts Receivable?

Nippon Parking Development Co FRA:3SY -0.68% 77 Accounts Receivable is €10.4 Mil as of Jul. 2026. GuruFocus rates FRA:3SY with a GF Score™ of 77/100 and a GF Value™ of €1.50. The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Nippon Parking Development Co's accounts receivables for the quarter that ended in Jul. 2026 was €10.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Nippon Parking Development Co's Days Sales Outstanding for the quarter that ended in Jul. 2026 was 18.26.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Nippon Parking Development Co's Net-Net Working Capital per share for the quarter that ended in Jul. 2026 was €-0.18.

Nippon Parking Development 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.

Nippon Parking Development Co's Days Sales Outstanding for the quarter that ended in Jul. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10.379149325042/51.860774537596*91
=18.26

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

Nippon Parking Development Co's Net-Net Working Capital Per Share for the quarter that ended in Jul. 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)
=(150.21355470841+0.75 * 10.379149325042+0.5 * 13.464118435946-196.81316339734
-0-23.781241407144)/311.672923
=-0.18

* 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.

Nippon Parking Development Co Accounts Receivable Related Terms

Nippon Parking Development Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Nippon Parking Development 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.

Nippon Parking Development Co Accounts Receivable Chart

Nippon Parking Development Co Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25 Jul26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.13 7.26 9.66 10.22 10.38

Nippon Parking Development Co Quarterly Data
Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26 Jul26
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 10.22 8.20 15.84 9.82 10.38
FRA:3SY
77GF Score
Nippon Parking Development Co Ltd FRA:3SY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Parking Development 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 €10.4 Mil mean?
Nippon Parking Development Co (FRA:3SY) has a Accounts Receivable of €10.4 Mil as of Jul. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Nippon Parking Development Co and its competitors.
Is Nippon Parking Development Co's Accounts Receivable too high?
Nippon Parking Development Co's current Accounts Receivable is €10.4 Mil. Overall, Nippon Parking Development Co has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Parking Development Co's Accounts Receivable compare to MMM and HON?
Nippon Parking Development Co's Accounts Receivable of €10.4 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Accounts Receivable depends on the Conglomerates 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 Nippon Parking Development Co and its competitors. Nippon Parking Development Co's current Accounts Receivable is €10.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Parking Development Co stock overvalued right now?
Nippon Parking Development Co (FRA:3SY) has a current Accounts Receivable of €10.4 Mil. The stock's GF Value™ is €1.50, compared to a current price of €1.47 — trading 2% below its estimated fair value. The current Accounts Receivable is €10.4 Mil. Nippon Parking Development Co's overall GF Score™ is 77/100 with 2 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 Nippon Parking Development Co (FRA:3SY), the current Accounts Receivable is €10.4 Mil as of Jul. 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 Nippon Parking Development Co (FRA:3SY) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Parking Development Co stock appears to be undervalued. The current stock price of €1.47 is trading 2% below its estimated GF Value™ of €1.50.

Key valuation signals for FRA:3SY:

  • Accounts Receivable: €10.4 Mil
  • GF Value™: €1.50 vs. price of €1.47 (2% below fair value)
  • GF Score™: 77/100 with 2 warning signs

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

Nippon Parking Development Co Business Description

Other Exchanges 2353:Japan
Address 2-4 Komatsubara-cho, Osaka Fukoku Life Insurance Building, Kita-ku, Osaka, JPN, 530-0018
Nippon Parking Development Co Ltd provides car parking solutions and services. The company's reporting segments consist of: i) Parking Business: operating and managing parking lots, ii) Ski Resort Business: operates and acquires ski resorts, and iii) Theme Park Business: involves the operation and acquisition of theme parks. The majority of revenue is derived from the Parking business segment.
77GF Score

Get the complete analysis for FRA:3SY

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

€1.47
Price
€1.50
GF Value