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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Japan Airlines Co's accounts receivables for the quarter that ended in Jun. 2026 was $1,568 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Japan Airlines Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 43.91.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Japan Airlines Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-3.82.
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.
Japan Airlines 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), Japan Airlines Co's accounts receivable are only considered to be worth 75% of book value:
Japan Airlines 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.
Japan Airlines Co Accounts Receivable Related Terms
Japan Airlines Co Accounts Receivable Historical Data
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The historical data trend for Japan Airlines 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.
What does a Accounts Receivable of $1,568 Mil mean?
Japan Airlines Co (JAPSY) has a Accounts Receivable of $1,568 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Japan Airlines Co and its competitors.
Is Japan Airlines Co's Accounts Receivable too high?
Japan Airlines Co's current Accounts Receivable is $1,568 Mil. Overall, Japan Airlines Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Japan Airlines Co's Accounts Receivable compare to DAL and UAL?
Japan Airlines Co's Accounts Receivable of $1,568 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Accounts Receivable depends on the Transportation 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 Japan Airlines Co and its competitors. Japan Airlines Co's current Accounts Receivable is $1,568 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Airlines Co stock overvalued right now?
Based on GuruFocus' analysis, Japan Airlines Co (JAPSY) is currently considered Fairly Valued. The stock's GF Value™ is $9.73, compared to a current price of $9.38 — trading 3.6% below its estimated fair value. The current Accounts Receivable is $1,568 Mil. Japan Airlines Co's overall GF Score™ is 82/100 with 5 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 Japan Airlines Co (JAPSY), the current Accounts Receivable is $1,568 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 Japan Airlines Co (JAPSY) Overvalued in 2026?
Based on GuruFocus' analysis, Japan Airlines Co stock appears to be undervalued.
The current stock price of $9.38 is trading 3.6% below its estimated GF Value™ of $9.73.
GuruFocus considers Japan Airlines Co to be Fairly Valued.
Key valuation signals for JAPSY:
Accounts Receivable: $1,568 Mil
GF Value™: $9.73 vs. price of $9.38 (3.6% below fair value)
No single metric tells the full story. See the JAPSY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Japan Airlines Co Ltd is an international air transport services company. It offers scheduled and non-scheduled air transport services and aerial work services. The company operates large aircraft, medium-sized aircraft, small aircraft, and regional jets. The company is also engaged in the travel planning and sales business, which covers travel planning and sales, baggage delivery, system development and operation, ticketing systems for the travel industry, and credit card services related to air travel.
82GF Score
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