HPHTF (Hamamatsu Photonics KK) Accounts Receivable: $329 Mil (As of Mar. 2026)

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HPHTF Hamamatsu Photonics KK HPHTF
94 GF Score
Price $14.50
GF Value $13.94
Valuation Fairly Valued
! 4 Warning Signs
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What is Hamamatsu Photonics KK Accounts Receivable?

Hamamatsu Photonics KK HPHTF 94 Accounts Receivable is $329 Mil as of Mar. 2026. GuruFocus rates HPHTF with a GF Score™ of 94/100 and a GF Value™ of $13.94 (Fairly Valued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Hamamatsu Photonics KK's accounts receivables for the quarter that ended in Mar. 2026 was $329 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Hamamatsu Photonics KK's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 78.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Hamamatsu Photonics KK's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $0.46.


Hamamatsu Photonics 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.

Hamamatsu Photonics KK's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=328.782/381.806*91
=78.58

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

Hamamatsu Photonics KK's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=(681.593+0.75 * 328.782+0.5 * 487.432-1029.11
-0-9.85)/291.165
=0.46

* 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.


Hamamatsu Photonics KK Accounts Receivable Related Terms


Hamamatsu Photonics KK Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Hamamatsu Photonics 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.

Hamamatsu Photonics KK Accounts Receivable Chart

Hamamatsu Photonics KK Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 386.05 347.22 341.38 319.80 315.20

Hamamatsu Photonics 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 313.11 307.50 315.20 298.98 328.78
HPHTF
94GF Score
Hamamatsu Photonics KK HPHTF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Hamamatsu Photonics 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 $329 Mil mean?
Hamamatsu Photonics KK (HPHTF) has a Accounts Receivable of $329 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Hamamatsu Photonics KK and its competitors.
Is Hamamatsu Photonics KK's Accounts Receivable too high?
Hamamatsu Photonics KK's current Accounts Receivable is $329 Mil. Overall, Hamamatsu Photonics KK has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hamamatsu Photonics KK's Accounts Receivable compare to APH and GLW?
Hamamatsu Photonics KK's Accounts Receivable of $329 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Accounts Receivable depends on the Hardware 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 Hamamatsu Photonics KK and its competitors. Hamamatsu Photonics KK's current Accounts Receivable is $329 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hamamatsu Photonics KK stock overvalued right now?
Based on GuruFocus' analysis, Hamamatsu Photonics KK (HPHTF) is currently considered Fairly Valued. The stock's GF Value™ is $13.94, compared to a current price of $14.50 — trading 4% above its estimated fair value. The current Accounts Receivable is $329 Mil. Hamamatsu Photonics KK's overall GF Score™ is 94/100 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 Hamamatsu Photonics KK (HPHTF), the current Accounts Receivable is $329 Mil as of Mar. 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 Hamamatsu Photonics KK (HPHTF) Overvalued in 2026?

Based on GuruFocus' analysis, Hamamatsu Photonics KK stock appears to be overvalued. The current stock price of $14.50 is trading 4% above its estimated GF Value™ of $13.94. GuruFocus considers Hamamatsu Photonics KK to be Fairly Valued.

Key valuation signals for HPHTF:

  • Accounts Receivable: $329 Mil
  • GF Value™: $13.94 vs. price of $14.50 (4% above fair value)
  • GF Score™: 94/100 with 4 warning signs

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


Hamamatsu Photonics KK Business Description

Address 1126-1 Ichino-cho, Chuo-ku, Hamamatsu, JPN, 435-8558
Hamamatsu Photonics KK is a Japan-based company engaged in the development, manufacture, and sale of optical and electronic devices. The company operates through four reportable segments: Electron Tube, Optical Semiconductor, Imaging and Measuring Instruments, and Laser Businesses. Its products include photomultiplier tubes, optical semiconductor components, imaging and measuring instruments, and laser-related products.
94GF Score

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

$14.50
Price
$13.94
GF Value