Japan Logistics Fund (FRA:8UT) Accounts Receivable: €2.3 Mil (As of Jan. 2026)

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FRA:8UT Japan Logistics Fund Inc FRA:8UT
74 GF Score
Price €510.00
GF Value €535.43
! 3 Warning Signs
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What is Japan Logistics Fund Accounts Receivable?

Japan Logistics Fund FRA:8UT 74 Accounts Receivable is €2.3 Mil as of Jan. 2026. GuruFocus rates FRA:8UT with a GF Score™ of 74/100 and a GF Value™ of €535.43. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Japan Logistics Fund's accounts receivables for the quarter that ended in Jan. 2026 was €2.3 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Japan Logistics Fund's Days Sales Outstanding for the quarter that ended in Jan. 2026 was 6.49.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Japan Logistics Fund's Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was €-240.63.

Japan Logistics Fund 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.

Japan Logistics Fund's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.304/64.83*91
=6.49

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

Japan Logistics Fund's Net-Net Working Capital Per Share for the quarter that ended in Jan. 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)
=(60.861+0.75 * 2.304+0.5 * 0-723.352
-0-0)/2.746
=-240.63

* 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.

Japan Logistics Fund Accounts Receivable Related Terms

Japan Logistics Fund Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Japan Logistics Fund'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.

Japan Logistics Fund Accounts Receivable Chart

Japan Logistics Fund Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.95 4.17 3.90 3.21 2.60

Japan Logistics Fund Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 3.35 3.21 2.93 2.60 2.30
FRA:8UT
74GF Score
Japan Logistics Fund Inc FRA:8UT
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Japan Logistics Fund 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 €2.3 Mil mean?
Japan Logistics Fund (FRA:8UT) has a Accounts Receivable of €2.3 Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Japan Logistics Fund and its competitors.
Is Japan Logistics Fund's Accounts Receivable too high?
Japan Logistics Fund's current Accounts Receivable is €2.3 Mil. Overall, Japan Logistics Fund has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Japan Logistics Fund's Accounts Receivable compare to PLD and PSA?
Japan Logistics Fund's Accounts Receivable of €2.3 Mil can be compared against companies in the REITs 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 REITs company?
A good Accounts Receivable depends on the REITs 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 Japan Logistics Fund and its competitors. Japan Logistics Fund's current Accounts Receivable is €2.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Logistics Fund stock overvalued right now?
Japan Logistics Fund (FRA:8UT) has a current Accounts Receivable of €2.3 Mil. The stock's GF Value™ is €535.43, compared to a current price of €510.00 — trading 4.7% below its estimated fair value. The current Accounts Receivable is €2.3 Mil. Japan Logistics Fund's overall GF Score™ is 74/100 with 3 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 Japan Logistics Fund (FRA:8UT), the current Accounts Receivable is €2.3 Mil as of Jan. 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 Japan Logistics Fund (FRA:8UT) Overvalued in 2026?

Based on GuruFocus' analysis, Japan Logistics Fund stock appears to be undervalued. The current stock price of €510.00 is trading 4.7% below its estimated GF Value™ of €535.43.

Key valuation signals for FRA:8UT:

  • Accounts Receivable: €2.3 Mil
  • GF Value™: €535.43 vs. price of €510.00 (4.7% below fair value)
  • GF Score™: 74/100 with 3 warning signs

No single metric tells the full story. See the FRA:8UT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Japan Logistics Fund Business Description

Industry Real EstateREITs
Other Exchanges 8967:Japan
Address 3-2-1, Nishikanda, Chiyoda-ku, Tokyo, JPN, 101-0065
Japan Logistics Fund Inc is a Real Estate Investment Trust dedicated to investing in logistics properties. Its investment targets shall be real estate used for logistics facilities. The real estate used for data centers and other telecommunication facilities and real estate that is not being used for logistics facilities at the time of acquisition but may be constructed, converted or redeveloped to be used for logistics facilities.
74GF Score

Get the complete analysis for FRA:8UT

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

€510.00
Price
€535.43
GF Value