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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Tokyo Seimitsu Co's accounts receivables for the quarter that ended in Mar. 2026 was €231.8 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Tokyo Seimitsu Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 72.03.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Tokyo Seimitsu Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was €8.08.
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.
Tokyo Seimitsu Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Tokyo Seimitsu Co's accounts receivable are only considered to be worth 75% of book value:
Tokyo Seimitsu Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:
* 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.
Tokyo Seimitsu Co Accounts Receivable Related Terms
Tokyo Seimitsu Co Accounts Receivable Historical Data
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The historical data trend for Tokyo Seimitsu 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.
What does a Accounts Receivable of €231.8 Mil mean?
Tokyo Seimitsu Co (FRA:TYS) has a Accounts Receivable of €231.8 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Tokyo Seimitsu Co and its competitors.
Is Tokyo Seimitsu Co's Accounts Receivable too high?
Tokyo Seimitsu Co's current Accounts Receivable is €231.8 Mil. Overall, Tokyo Seimitsu Co has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tokyo Seimitsu Co's Accounts Receivable compare to AMAT and LRCX?
Tokyo Seimitsu Co's Accounts Receivable of €231.8 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 Tokyo Seimitsu Co and its competitors. Tokyo Seimitsu Co's current Accounts Receivable is €231.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tokyo Seimitsu Co stock overvalued right now?
Based on GuruFocus' analysis, Tokyo Seimitsu Co (FRA:TYS) is currently considered Significantly Overvalued. The stock's GF Value™ is €57.18, compared to a current price of €102.00 — trading 78.4% above its estimated fair value. The current Accounts Receivable is €231.8 Mil. Tokyo Seimitsu Co's overall GF Score™ is 70/100. 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 Tokyo Seimitsu Co (FRA:TYS), the current Accounts Receivable is €231.8 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 Tokyo Seimitsu Co (FRA:TYS) Overvalued in 2026?
Based on GuruFocus' analysis, Tokyo Seimitsu Co stock appears to be overvalued.
The current stock price of €102.00 is trading 78.4% above its estimated GF Value™ of €57.18.
GuruFocus considers Tokyo Seimitsu Co to be Significantly Overvalued.
Key valuation signals for FRA:TYS:
Accounts Receivable: €231.8 Mil
GF Value™: €57.18 vs. price of €102.00 (78.4% above fair value)
No single metric tells the full story. See the FRA:TYS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tokyo Seimitsu Co Ltd is engaged in the manufacture and sale of semiconductor manufacturing equipment and measuring instruments. The group has two reportable segments: Semiconductor Manufacturing Equipment and Measuring Instruments. The Semiconductor Manufacturing Equipment segment produces wafer probing machines, wafer dicing machines, polish grinders, wafer manufacturing machines, CMP equipment, and precision cutting blades. The Measuring Instruments segment manufactures 3D coordinate measuring machines, roundness and cylindrical shape measuring machines, surface roughness and contour shape measuring machines, and various automatic measuring, sorting, and assembly machines. It generates the majority of its revenue from the Semiconductor Manufacturing Equipment segment.
70GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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