FREKF (Freee KK) Accounts Receivable: $23.5 Mil (As of Dec. 2025)

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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FREKF Freee KK FREKF
64 GF Score
Price $11.23
GF Value $30.85
Valuation Possible Value Trap
! 3 Warning Signs
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What is Freee KK Accounts Receivable?

Freee KK FREKF 64 Accounts Receivable is $23.5 Mil as of Dec. 2025. GuruFocus rates FREKF with a GF Score™ of 64/100 and a GF Value™ of $30.85 (Possible Value Trap). 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. Freee KK's accounts receivables for the quarter that ended in Dec. 2025 was $23.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Freee KK's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 32.72.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Freee KK's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $0.20.

Freee KK 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.

Freee KK's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=23.451/65.405*91
=32.72

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

Freee KK's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(207.132+0.75 * 23.451+0.5 * 0-213.048
-0-0)/59.231
=0.20

* 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.

Freee KK Accounts Receivable Related Terms

Freee KK Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Freee KK'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.

Freee KK Accounts Receivable Chart

Freee KK Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial 11.94 12.62 15.92 16.97 25.05

Freee KK 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 23.72 25.05 22.58 23.45 31.08
FREKF
64GF Score
Freee KK FREKF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Freee KK 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 $23.5 Mil mean?
Freee KK (FREKF) has a Accounts Receivable of $23.5 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Freee KK and its competitors.
Is Freee KK's Accounts Receivable too high?
Freee KK's current Accounts Receivable is $23.5 Mil. Overall, Freee KK has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Freee KK's Accounts Receivable compare to UBER and SHOP?
Freee KK's Accounts Receivable of $23.5 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 Freee KK and its competitors. Freee KK's current Accounts Receivable is $23.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Freee KK stock overvalued right now?
Based on GuruFocus' analysis, Freee KK (FREKF) is currently considered Possible Value Trap. The stock's GF Value™ is $30.85, compared to a current price of $11.23 — trading 63.6% below its estimated fair value. The current Accounts Receivable is $23.5 Mil. Freee KK's overall GF Score™ is 64/100 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 Freee KK (FREKF), the current Accounts Receivable is $23.5 Mil as of Dec. 2025. 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 Freee KK (FREKF) Overvalued in 2026?

Based on GuruFocus' analysis, Freee KK stock appears to be undervalued. The current stock price of $11.23 is trading 63.6% below its estimated GF Value™ of $30.85. GuruFocus considers Freee KK to be Possible Value Trap.

Key valuation signals for FREKF:

  • Accounts Receivable: $23.5 Mil
  • GF Value™: $30.85 vs. price of $11.23 (63.6% below fair value)
  • GF Score™: 64/100 with 3 warning signs

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

Freee KK Business Description

Other Exchanges 4478:Japan
Address 2-8-1 Nishi-Gotanda, Shinagawa-ku, Gotanda First Building 9th Floor, Tokyo, JPN, 141-0031
Freee KK is a developer of cloud-based software. Its software products include Cloud Accounting software, Cloud HR Labor software, Cloud ERP for Midsize companies, among others.
64GF Score

Get the complete analysis for FREKF

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

$11.23
Price
$30.85
GF Value