MOH Nippon (FRA:4HS) Accounts Receivable: €0.44 Mil (As of Sep. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:4HS MOH Nippon PLC FRA:4HS
32 GF Score
Price €0.26
! 7 Warning Signs
View Full Analysis

What is MOH Nippon Accounts Receivable?

MOH Nippon FRA:4HS 32 Accounts Receivable is €0.44 Mil as of Sep. 2025. GuruFocus rates FRA:4HS with a GF Score™ of 32/100. The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. MOH Nippon's accounts receivables for the quarter that ended in Sep. 2025 was €0.44 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. MOH Nippon's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was €0.00.


MOH Nippon 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.

MOH Nippon's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.441/0*91
=

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

MOH Nippon's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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)
=(1.257+0.75 * 0.441+0.5 * 1.263-0.681
-0-0.853)/284.779
=0.00

* 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.


MOH Nippon Accounts Receivable Related Terms


MOH Nippon Accounts Receivable Historical Data

* Premium members only.

The historical data trend for MOH Nippon'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.

MOH Nippon Accounts Receivable Chart

MOH Nippon Annual Data
Trend Apr22 Apr23 Mar24 Mar25
Accounts Receivable
0.00 0.00 0.00 0.00

MOH Nippon Semi-Annual Data
Apr22 Oct22 Apr23 Oct23 Apr24 Mar25 Sep25
Accounts Receivable Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.44
FRA:4HS
32GF Score
MOH Nippon PLC FRA:4HS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

MOH Nippon 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 €0.44 Mil mean?
MOH Nippon (FRA:4HS) has a Accounts Receivable of €0.44 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on MOH Nippon and its competitors.
Is MOH Nippon's Accounts Receivable too high?
MOH Nippon's current Accounts Receivable is €0.44 Mil. Overall, MOH Nippon has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does MOH Nippon's Accounts Receivable compare to BLK and BX?
MOH Nippon's Accounts Receivable of €0.44 Mil can be compared against companies in the Asset Management 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 an Asset Management company?
A good Accounts Receivable depends on the Asset Management 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 MOH Nippon and its competitors. MOH Nippon's current Accounts Receivable is €0.44 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MOH Nippon stock overvalued right now?
MOH Nippon (FRA:4HS) has a current Accounts Receivable of €0.44 Mil. The current Accounts Receivable is €0.44 Mil. MOH Nippon's overall GF Score™ is 32/100 with 7 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 MOH Nippon (FRA:4HS), the current Accounts Receivable is €0.44 Mil as of Sep. 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.

MOH Nippon Business Description

Other Exchanges MOH:UK
Address 167-169 Great Portland Street, 5th Floor, London, GBR, W1W 5PF
MOH Nippon PLC is a real estate crowdfunding services provider based in Japan, operating through its investment platform that allows local investors to participate in fund products tied to specific real estate projects. The company manages fund products through Toshi-Souken Invest Fund (TSIF) and handles investor solicitation, management, reporting, and record-keeping. Additionally, MOH Nippon engages in direct investments and co-management of technology-driven commercial real estate developments, including projects such as cold-chain logistics facilities. The company is headquartered in London, United Kingdom, and focuses on creating shareholder value through the growth of real estate crowdfunding and property investments.
32GF Score

Get the complete analysis for FRA:4HS

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

€0.26
Price