Kokusai Electric (FRA:69B) Accounts Receivable: €227 Mil (As of Jun. 2026)

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FRA:69B Kokusai Electric Corp FRA:69B
32 GF Score
Price €50.50
GF Value €28.94
Valuation Significantly Overvalued
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What is Kokusai Electric Accounts Receivable?

Kokusai Electric FRA:69B +5.70% 32 Accounts Receivable is €227 Mil as of Jun. 2026. GuruFocus rates FRA:69B with a GF Score™ of 32/100 and a GF Value™ of €28.94 (Significantly Overvalued).

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Kokusai Electric's accounts receivables for the quarter that ended in Jun. 2026 was €227 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Kokusai Electric's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 50.94.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Kokusai Electric's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-0.24.


Kokusai Electric 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.

Kokusai Electric's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=227.23159089036/407.02277698521*91
=50.94

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

Kokusai Electric's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(306.61707267099+0.75 * 227.23159089036+0.5 * 504.27621271838-785.66924952022
-0-0)/233.557189
=-0.24

* 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.


Kokusai Electric Accounts Receivable Related Terms


Kokusai Electric Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Kokusai Electric'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.

Kokusai Electric Accounts Receivable Chart

Kokusai Electric Annual Data
Trend Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
268.29 275.49 178.64 247.92 190.44

Kokusai Electric Quarterly Data
Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 230.52 219.36 196.38 190.44 227.23
FRA:69B
32GF Score
Kokusai Electric Corp FRA:69B
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kokusai Electric 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 €227 Mil mean?
Kokusai Electric (FRA:69B) has a Accounts Receivable of €227 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Kokusai Electric and its competitors.
Is Kokusai Electric's Accounts Receivable too high?
Kokusai Electric's current Accounts Receivable is €227 Mil. Overall, Kokusai Electric has a GF Score™ of 32/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kokusai Electric's Accounts Receivable compare to LRCX and AMAT?
Kokusai Electric's Accounts Receivable of €227 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Accounts Receivable depends on the Semiconductors 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 Kokusai Electric and its competitors. Kokusai Electric's current Accounts Receivable is €227 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kokusai Electric stock overvalued right now?
Based on GuruFocus' analysis, Kokusai Electric (FRA:69B) is currently considered Significantly Overvalued. The stock's GF Value™ is €28.94, compared to a current price of €50.50 — trading 74.5% above its estimated fair value. The current Accounts Receivable is €227 Mil. Kokusai Electric's overall GF Score™ is 32/100. 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 Kokusai Electric (FRA:69B), the current Accounts Receivable is €227 Mil as of Jun. 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 Kokusai Electric (FRA:69B) Overvalued in 2026?

Based on GuruFocus' analysis, Kokusai Electric stock appears to be overvalued. The current stock price of €50.50 is trading 74.5% above its estimated GF Value™ of €28.94. GuruFocus considers Kokusai Electric to be Significantly Overvalued.

Key valuation signals for FRA:69B:

  • Accounts Receivable: €227 Mil
  • GF Value™: €28.94 vs. price of €50.50 (74.5% above fair value)
  • GF Score™: 32/100

No single metric tells the full story. See the FRA:69B stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kokusai Electric Business Description

Address 3-4 Kanda Kajicho, 5th Floor, Oak Kanda Kajicho, Chiyoda-ku, Tokyo, JPN, 101-0045
Kokusai Electric Corp is engaged in the semiconductor manufacturing equipment business. The company operates as a single business segment focused on the development, manufacture, and supply of semiconductor production equipment used in the fabrication of electronic components. The main products include batch film deposition equipment, treatment equipment for film quality improvement, units for measuring instruments and cleaning equipment, and others.
32GF Score

Get the complete analysis for FRA:69B

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

€50.50
Price
€28.94
GF Value