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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Fast Retailing Co's accounts receivables for the quarter that ended in May. 2026 was $1,051 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Fast Retailing Co's Days Sales Outstanding for the quarter that ended in May. 2026 was 15.02.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Fast Retailing Co's Net-Net Working Capital per share for the quarter that ended in May. 2026 was $15.74.
Fast Retailing 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.
Fast Retailing Co's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Fast Retailing Co's accounts receivable are only considered to be worth 75% of book value:
Fast Retailing Co's Net-Net Working Capital Per Share for the quarter that ended in May. 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.
Fast Retailing Co Accounts Receivable Related Terms
Fast Retailing Co Accounts Receivable Historical Data
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The historical data trend for Fast Retailing 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 $1,051 Mil mean?
Fast Retailing Co (FRCOF) has a Accounts Receivable of $1,051 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Fast Retailing Co and its competitors.
Is Fast Retailing Co's Accounts Receivable too high?
Fast Retailing Co's current Accounts Receivable is $1,051 Mil. Overall, Fast Retailing Co has a GF Score™ of 89/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Fast Retailing Co's Accounts Receivable compare to TJX and ROST?
Fast Retailing Co's Accounts Receivable of $1,051 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical 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 Fast Retailing Co and its competitors. Fast Retailing Co's current Accounts Receivable is $1,051 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fast Retailing Co stock overvalued right now?
Based on GuruFocus' analysis, Fast Retailing Co (FRCOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $341.62, compared to a current price of $507.34 — trading 48.5% above its estimated fair value. The current Accounts Receivable is $1,051 Mil. Fast Retailing Co's overall GF Score™ is 89/100 with 4 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 Fast Retailing Co (FRCOF), the current Accounts Receivable is $1,051 Mil as of May. 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 Fast Retailing Co (FRCOF) Overvalued in 2026?
Based on GuruFocus' analysis, Fast Retailing Co stock appears to be overvalued.
The current stock price of $507.34 is trading 48.5% above its estimated GF Value™ of $341.62.
GuruFocus considers Fast Retailing Co to be Significantly Overvalued.
Key valuation signals for FRCOF:
Accounts Receivable: $1,051 Mil
GF Value™: $341.62 vs. price of $507.34 (48.5% above fair value)
No single metric tells the full story. See the FRCOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fast Retailing is Japan's largest apparel company. It operates casualwear retail chain Uniqlo, known for its high-quality functional apparel at reasonable prices. Fast Retailing is in charge of product design and sales and outsources almost all of its production to factories in places including China, Vietnam, Bangladesh, Indonesia, and India. It is ranked the second-largest apparel company by sales globally in 2024 per Euromonitor, thanks to the expansion of Uniqlo International. As of February 2025, it ran 3,616 stores globally. Other brands in its portfolio include GU and acquired brands like Theory, Comptoir des Cotonniers, and Princesse tam.tam. The Yanai family owned a 40.86% stake in the firm as of July 2025.
89GF 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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