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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Hitachi Construction Machinery Co's accounts receivables for the quarter that ended in Jun. 2026 was $1,577 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Hitachi Construction Machinery Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 70.28.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Hitachi Construction Machinery Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-9.20.
Hitachi Construction Machinery 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.
Hitachi Construction Machinery Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Hitachi Construction Machinery Co's accounts receivable are only considered to be worth 75% of book value:
Hitachi Construction Machinery Co's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Hitachi Construction Machinery Co Accounts Receivable Related Terms
Hitachi Construction Machinery Co Accounts Receivable Historical Data
* 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.
Hitachi Construction Machinery Co Accounts Receivable Chart
What does a Accounts Receivable of $1,577 Mil mean?
Hitachi Construction Machinery Co (HTCMF) has a Accounts Receivable of $1,577 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Hitachi Construction Machinery Co and its competitors.
Is Hitachi Construction Machinery Co's Accounts Receivable too high?
Hitachi Construction Machinery Co's current Accounts Receivable is $1,577 Mil. Overall, Hitachi Construction Machinery Co has a GF Score™ of 83/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hitachi Construction Machinery Co's Accounts Receivable compare to CAT and DE?
Hitachi Construction Machinery Co's Accounts Receivable of $1,577 Mil can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Accounts Receivable depends on the Farm & Heavy Construction Machinery 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 Hitachi Construction Machinery Co and its competitors. Hitachi Construction Machinery Co's current Accounts Receivable is $1,577 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hitachi Construction Machinery Co stock overvalued right now?
Based on GuruFocus' analysis, Hitachi Construction Machinery Co (HTCMF) is currently considered Modestly Overvalued. The stock's GF Value™ is $28.27, compared to a current price of $35.65 — trading 26.1% above its estimated fair value. The current Accounts Receivable is $1,577 Mil. Hitachi Construction Machinery Co's overall GF Score™ is 83/100 with 1 warning sign 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 Hitachi Construction Machinery Co (HTCMF), the current Accounts Receivable is $1,577 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 Hitachi Construction Machinery Co (HTCMF) Overvalued in 2026?
Based on GuruFocus' analysis, Hitachi Construction Machinery Co stock appears to be overvalued.
The current stock price of $35.65 is trading 26.1% above its estimated GF Value™ of $28.27.
GuruFocus considers Hitachi Construction Machinery Co to be Modestly Overvalued.
Key valuation signals for HTCMF:
Accounts Receivable: $1,577 Mil
GF Value™: $28.27 vs. price of $35.65 (26.1% above fair value)
No single metric tells the full story. See the HTCMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hitachi Construction Machinery manufactures and sells construction and mining machinery, and provides related services such as parts supply, rentals, and others. HCM was established in 1970 as a subsidiary of Hitachi, but its origins date back to 1949 when it introduced Japan's first mechanical excavator. The company's main products include hydraulic excavators for mining and construction, rigid dump trucks, and wheel loaders. As of August 2022, Hitachi is no longer the parent company of HCM, after selling 26% of its stake to HCJI Holdings, a joint venture between Itochu and Japan Industrial Partners. Currently, Hitachi has a 25.42% stake in Hitachi Construction Machinery as an equity-method affiliate. HCM is based in Tokyo.
83GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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