Toho Co (HAM:TOH) Accounts Receivable: €321 Mil (As of May. 2026)

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HAM:TOH Toho Co Ltd HAM:TOH
95 GF Score
Price €8.55
GF Value €8.30
Valuation Fairly Valued
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What is Toho Co Accounts Receivable?

Toho Co HAM:TOH +3.01% 95 Accounts Receivable is €321 Mil as of May. 2026. GuruFocus rates HAM:TOH with a GF Score™ of 95/100 and a GF Value™ of €8.30 (Fairly Valued).

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Toho Co's accounts receivables for the quarter that ended in May. 2026 was €321 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Toho Co's Days Sales Outstanding for the quarter that ended in May. 2026 was 60.96.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Toho Co's Net-Net Working Capital per share for the quarter that ended in May. 2026 was €-0.25.


Toho 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=320.863/480.314*91
=60.96

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

Toho Co's Net-Net Working Capital Per Share for the quarter that ended in May. 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)
=(508.546+0.75 * 320.863+0.5 * 129.867-930.941
-0-95.13)/831.851
=-0.25

* 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.


Toho Co Accounts Receivable Related Terms


Toho Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Toho 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.

Toho Co Accounts Receivable Chart

Toho Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 174.65 231.11 260.69 354.56 322.63

Toho Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 342.74 417.24 339.30 322.63 320.86
HAM:TOH
95GF Score
Toho Co Ltd HAM:TOH
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Toho 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 €321 Mil mean?
Toho Co (HAM:TOH) has a Accounts Receivable of €321 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Toho Co and its competitors.
Is Toho Co's Accounts Receivable too high?
Toho Co's current Accounts Receivable is €321 Mil. Overall, Toho Co has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Toho Co's Accounts Receivable compare to NFLX and DIS?
Toho Co's Accounts Receivable of €321 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Accounts Receivable depends on the Media - Diversified 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 Toho Co and its competitors. Toho Co's current Accounts Receivable is €321 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toho Co stock overvalued right now?
Based on GuruFocus' analysis, Toho Co (HAM:TOH) is currently considered Fairly Valued. The stock's GF Value™ is €8.30, compared to a current price of €8.55 — trading 3% above its estimated fair value. The current Accounts Receivable is €321 Mil. Toho Co's overall GF Score™ is 95/100. 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 Toho Co (HAM:TOH), the current Accounts Receivable is €321 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 Toho Co (HAM:TOH) Overvalued in 2026?

Based on GuruFocus' analysis, Toho Co stock appears to be overvalued. The current stock price of €8.55 is trading 3% above its estimated GF Value™ of €8.30. GuruFocus considers Toho Co to be Fairly Valued.

Key valuation signals for HAM:TOH:

  • Accounts Receivable: €321 Mil
  • GF Value™: €8.30 vs. price of €8.55 (3% above fair value)
  • GF Score™: 95/100

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


Toho Co Business Description

Address 1-2-2 Yurakucho, Chiyoda-ku, Tokyo, JPN, 100-8415
Toho Co Ltd is a diversified media company with interests in the film and theater businesses. The company operates through three primary business segments: movie, theater, and real estate. The movie segment generates the vast majority of its revenue and is involved in the production and distribution of feature films. The theater segment is involved in planning, producing, and performing stage productions. The corporate real estate segment leases land and buildings. The company generates the vast majority of its revenue in Japan.
95GF Score

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

€8.55
Price
€8.30
GF Value