Nissan Motor Co (HAM:NISA) Accounts Receivable: €2,823 Mil (As of Jun. 2026)

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HAM:NISA Nissan Motor Co Ltd HAM:NISA
67 GF Score
Price €1.72
GF Value €2.31
Valuation Modestly Undervalued
! 9 Warning Signs
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What is Nissan Motor Co Accounts Receivable?

Nissan Motor Co HAM:NISA +2.81% 67 Accounts Receivable is €2,823 Mil as of Jun. 2026. GuruFocus rates HAM:NISA with a GF Score™ of 67/100 and a GF Value™ of €2.31 (Modestly Undervalued). The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Nissan Motor Co's accounts receivables for the quarter that ended in Jun. 2026 was €2,823 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Nissan Motor Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 16.09.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Nissan Motor Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-18.10.


Nissan Motor 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.

Nissan Motor Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2822.509/16003.783*91
=16.09

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

Nissan Motor Co's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(11992.535+0.75 * 2822.509+0.5 * 9516.135-79710.777
-0-2446.619)/3496.383
=-18.10

* 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.


Nissan Motor Co Accounts Receivable Related Terms


Nissan Motor Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Nissan Motor 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.

Nissan Motor Co Accounts Receivable Chart

Nissan Motor 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 3,082.04 4,092.24 3,901.40 3,586.11 3,512.41

Nissan Motor Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 2,837.15 2,902.15 2,316.00 3,512.41 2,822.51
HAM:NISA
67GF Score
Nissan Motor Co Ltd HAM:NISA
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nissan Motor 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 €2,823 Mil mean?
Nissan Motor Co (HAM:NISA) has a Accounts Receivable of €2,823 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Nissan Motor Co and its competitors.
Is Nissan Motor Co's Accounts Receivable too high?
Nissan Motor Co's current Accounts Receivable is €2,823 Mil. Overall, Nissan Motor Co has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nissan Motor Co's Accounts Receivable compare to TSLA and GM?
Nissan Motor Co's Accounts Receivable of €2,823 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 Nissan Motor Co and its competitors. Nissan Motor Co's current Accounts Receivable is €2,823 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nissan Motor Co stock overvalued right now?
Based on GuruFocus' analysis, Nissan Motor Co (HAM:NISA) is currently considered Modestly Undervalued. The stock's GF Value™ is €2.31, compared to a current price of €1.72 — trading 25.5% below its estimated fair value. The current Accounts Receivable is €2,823 Mil. Nissan Motor Co's overall GF Score™ is 67/100 with 9 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 Nissan Motor Co (HAM:NISA), the current Accounts Receivable is €2,823 Mil as of Jun. 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 Nissan Motor Co (HAM:NISA) Overvalued in 2026?

Based on GuruFocus' analysis, Nissan Motor Co stock appears to be undervalued. The current stock price of €1.72 is trading 25.5% below its estimated GF Value™ of €2.31. GuruFocus considers Nissan Motor Co to be Modestly Undervalued.

Key valuation signals for HAM:NISA:

  • Accounts Receivable: €2,823 Mil
  • GF Value™: €2.31 vs. price of €1.72 (25.5% below fair value)
  • GF Score™: 67/100 with 9 warning signs

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


Nissan Motor Co Business Description

Address 1-1, Takashima 1-chome, Nishi-ku, Yokohama-shi, Kanagawa, JPN, 220-8686
While Nissan sold 3.2 million vehicles last fiscal year, total calendar 2025 Renault-Nissan-Mitsubishi alliance sales volume of 6.5 million vehicles makes the group the fourth-largest vehicle seller in the world, behind Toyota at 11.3 million, Volkswagen at 9.0 million, and Hyundai/Kia with 7.3 million vehicles sold. Nissan's financial services subsidiary provides consumers with auto loans and leases but also finances Nissan's sales to its dealerships (known as floor-plan financing). Under a new alliance agreement, Nissan and Renault will have cross-shareholding capped at 15% voting rights for each company. Renault holds the remaining stake in Nissan through a French trust where the voting rights of such shares are "neutralized" for "most decisions" but retain the economic benefit.
67GF Score

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

€1.72
Price
€2.31
GF Value