HOSHF (Hoshino Resorts REIT) Accounts Receivable: $4.5 Mil (As of Apr. 2026)

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HOSHF Hoshino Resorts REIT Inc HOSHF
73 GF Score
Price $1,679.02
GF Value $2,025.54
! 6 Warning Signs
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What is Hoshino Resorts REIT Accounts Receivable?

Hoshino Resorts REIT HOSHF 73 Accounts Receivable is $4.5 Mil as of Apr. 2026. GuruFocus rates HOSHF with a GF Score™ of 73/100 and a GF Value™ of $2,025.54. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Hoshino Resorts REIT's accounts receivables for the quarter that ended in Apr. 2026 was $4.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Hoshino Resorts REIT's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 14.12.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Hoshino Resorts REIT's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was $-1,049.97.

Hoshino Resorts REIT 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.

Hoshino Resorts REIT's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4.545/58.724*91
=14.12

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

Hoshino Resorts REIT's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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)
=(78.512+0.75 * 4.545+0.5 * 0-697.206
-0-0)/0.586
=-1,049.97

* 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.

Hoshino Resorts REIT Accounts Receivable Related Terms

Hoshino Resorts REIT Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Hoshino Resorts REIT'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.

Hoshino Resorts REIT Accounts Receivable Chart

Hoshino Resorts REIT Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.75 1.04 1.73 2.11 3.35

Hoshino Resorts REIT Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 2.03 2.11 2.66 3.35 4.55
HOSHF
73GF Score
Hoshino Resorts REIT Inc HOSHF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Hoshino Resorts REIT 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 $4.5 Mil mean?
Hoshino Resorts REIT (HOSHF) has a Accounts Receivable of $4.5 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Hoshino Resorts REIT and its competitors.
Is Hoshino Resorts REIT's Accounts Receivable too high?
Hoshino Resorts REIT's current Accounts Receivable is $4.5 Mil. Overall, Hoshino Resorts REIT has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does Hoshino Resorts REIT's Accounts Receivable compare to HST and RHP?
Hoshino Resorts REIT's Accounts Receivable of $4.5 Mil can be compared against companies in the REITs 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 REITs company?
A good Accounts Receivable depends on the REITs 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 Hoshino Resorts REIT and its competitors. Hoshino Resorts REIT's current Accounts Receivable is $4.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hoshino Resorts REIT stock overvalued right now?
Hoshino Resorts REIT (HOSHF) has a current Accounts Receivable of $4.5 Mil. The stock's GF Value™ is $2,025.54, compared to a current price of $1,679.02 — trading 17.1% below its estimated fair value. The current Accounts Receivable is $4.5 Mil. Hoshino Resorts REIT's overall GF Score™ is 73/100 with 6 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 Hoshino Resorts REIT (HOSHF), the current Accounts Receivable is $4.5 Mil as of Apr. 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 Hoshino Resorts REIT (HOSHF) Overvalued in 2026?

Based on GuruFocus' analysis, Hoshino Resorts REIT stock appears to be undervalued. The current stock price of $1,679.02 is trading 17.1% below its estimated GF Value™ of $2,025.54.

Key valuation signals for HOSHF:

  • Accounts Receivable: $4.5 Mil
  • GF Value™: $2,025.54 vs. price of $1,679.02 (17.1% below fair value)
  • GF Score™: 73/100 with 6 warning signs

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

Hoshino Resorts REIT Business Description

Industry Real EstateREITs
Other Exchanges 3287:Japan
Address 2148 Nagakura, Kitasaku-gun, Karuizawa-machi, Nagano Prefecture, Tokyo, JPN, 104-0032
Hoshino Resorts REIT Inc is a closed-end real estate investment trust company. It aims to achieve stable earnings and sustainable growth of its investment assets, by investing in hotels, Japanese-Style Inns, and related facilities.
73GF Score

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

$1,679.02
Price
$2,025.54
GF Value