Denka Co (FRA:DIK) Accounts Receivable: €481 Mil (As of Mar. 2026)

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FRA:DIK Denka Co Ltd FRA:DIK
71 GF Score
Price €17.80
GF Value €12.70
! 6 Warning Signs
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What is Denka Co Accounts Receivable?

Denka Co FRA:DIK +2.30% 71 Accounts Receivable is €481 Mil as of Mar. 2026. GuruFocus rates FRA:DIK with a GF Score™ of 71/100 and a GF Value™ of €12.70. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Denka Co's accounts receivables for the quarter that ended in Mar. 2026 was €481 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Denka Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 86.20.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Denka Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was €-12.97.


Denka 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.

Denka Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=481.329/509.533*91
=86.20

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

Denka Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(192.261+0.75 * 481.329+0.5 * 694.452-1865.246
-0-153.269)/86.200
=-12.97

* 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.


Denka Co Accounts Receivable Related Terms


Denka Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Denka 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.

Denka Co Accounts Receivable Chart

Denka Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 773.60 685.36 592.16 546.32 481.33

Denka Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 546.32 515.72 518.63 482.20 481.33
FRA:DIK
71GF Score
Denka Co Ltd FRA:DIK
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Denka 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 €481 Mil mean?
Denka Co (FRA:DIK) has a Accounts Receivable of €481 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Denka Co and its competitors.
Is Denka Co's Accounts Receivable too high?
Denka Co's current Accounts Receivable is €481 Mil. Overall, Denka Co has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Denka Co's Accounts Receivable compare to DOW?
Denka Co's Accounts Receivable of €481 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Denka Co and its competitors. Denka Co's current Accounts Receivable is €481 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Denka Co stock overvalued right now?
Denka Co (FRA:DIK) has a current Accounts Receivable of €481 Mil. The stock's GF Value™ is €12.70, compared to a current price of €17.80 — trading 40.2% above its estimated fair value. The current Accounts Receivable is €481 Mil. Denka Co's overall GF Score™ is 71/100 with 6 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 Denka Co (FRA:DIK), the current Accounts Receivable is €481 Mil as of Mar. 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 Denka Co (FRA:DIK) Overvalued in 2026?

Based on GuruFocus' analysis, Denka Co stock appears to be overvalued. The current stock price of €17.80 is trading 40.2% above its estimated GF Value™ of €12.70.

Key valuation signals for FRA:DIK:

  • Accounts Receivable: €481 Mil
  • GF Value™: €12.70 vs. price of €17.80 (40.2% above fair value)
  • GF Score™: 71/100 with 6 warning signs

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


Denka Co Business Description

Other Exchanges 4061:JapanDIK:Germany
Address Nihonbashi Mitsui Tower, 1-1, Nihonbashi-Muromachi, 2-Chome Chuo-ku, Tokyo, JPN, 103-8338
Denka Co Ltd manufactures and sells chemicals, plastics, and chemical-based products. The firm organizes itself into four segments based on product type. The elastomers and performance plastics segment, which generates more revenue than any other segment, sells rubber products used by the automotive industry and plastics used to manufacture electronics including televisions. The infrastructure and social solutions segment sells cement and fertilizer to the construction and building industries. The electronics and innovative products segment sells film, and resins used by the electronics industry. The life science and environment products segment sells housing materials including rain gutters, plastic food packaging materials, and industrial materials including electrical tape.
71GF Score

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

€17.80
Price
€12.70
GF Value