IWKCF (Astena Holdings Co) Accounts Receivable: $113.2 Mil (As of May. 2026)

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IWKCF Astena Holdings Co Ltd IWKCF
59 GF Score
Price $2.25
GF Value $2.52
! 3 Warning Signs
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What is Astena Holdings Co Accounts Receivable?

Astena Holdings Co IWKCF 59 Accounts Receivable is $113.2 Mil as of May. 2026. GuruFocus rates IWKCF with a GF Score™ of 59/100 and a GF Value™ of $2.52. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Astena Holdings Co's accounts receivables for the quarter that ended in May. 2026 was $113.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Astena Holdings Co's Days Sales Outstanding for the quarter that ended in May. 2026 was 90.74.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Astena Holdings Co's Net-Net Working Capital per share for the quarter that ended in May. 2026 was $-2.74.


Astena Holdings 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.

Astena Holdings 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
=113.238/113.871*91
=90.74

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

Astena Holdings 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)
=(54.643+0.75 * 113.238+0.5 * 86.612-291.307
-0-2.302)/40.431
=-2.74

* 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.


Astena Holdings Co Accounts Receivable Related Terms


Astena Holdings Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Astena Holdings 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.

Astena Holdings Co Accounts Receivable Chart

Astena Holdings Co Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 118.83 98.11 88.62 108.66 121.55

Astena Holdings Co Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 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 112.77 113.71 121.55 108.43 113.24
IWKCF
59GF Score
Astena Holdings Co Ltd IWKCF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Astena Holdings 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 $113.2 Mil mean?
Astena Holdings Co (IWKCF) has a Accounts Receivable of $113.2 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Astena Holdings Co and its competitors.
Is Astena Holdings Co's Accounts Receivable too high?
Astena Holdings Co's current Accounts Receivable is $113.2 Mil. Overall, Astena Holdings Co has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does Astena Holdings Co's Accounts Receivable compare to MMM and HON?
Astena Holdings Co's Accounts Receivable of $113.2 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Accounts Receivable depends on the Conglomerates 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 Astena Holdings Co and its competitors. Astena Holdings Co's current Accounts Receivable is $113.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Astena Holdings Co stock overvalued right now?
Astena Holdings Co (IWKCF) has a current Accounts Receivable of $113.2 Mil. The stock's GF Value™ is $2.52, compared to a current price of $2.25 — trading 10.9% below its estimated fair value. The current Accounts Receivable is $113.2 Mil. Astena Holdings Co's overall GF Score™ is 59/100 with 3 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 Astena Holdings Co (IWKCF), the current Accounts Receivable is $113.2 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 Astena Holdings Co (IWKCF) Overvalued in 2026?

Based on GuruFocus' analysis, Astena Holdings Co stock appears to be undervalued. The current stock price of $2.25 is trading 10.9% below its estimated GF Value™ of $2.52.

Key valuation signals for IWKCF:

  • Accounts Receivable: $113.2 Mil
  • GF Value™: $2.52 vs. price of $2.25 (10.9% below fair value)
  • GF Score™: 59/100 with 3 warning signs

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


Astena Holdings Co Business Description

Other Exchanges 8095:Japan
Address 8-2 Nihonbashi Honcho 4-Chome, Chuo-ku, Tokyo, JPN, 103-8403
Astena Holdings Co Ltd formerly Iwaki & Co Ltd is engaged in sale of pharmaceuticals, quasi-medicines, veterinary drugs, and medical equipment. It is also engaged in the sale of raw materials for medicines and cosmetics, health foods, chemicals and synthetic resins.
59GF Score

Get the complete analysis for IWKCF

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

$2.25
Price
$2.52
GF Value