JNDOF (JINS Holdings) Accounts Receivable: $42.8 Mil (As of Feb. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

JNDOF JINS Holdings Inc JNDOF
82 GF Score
Price $38.43
GF Value $28.05
Valuation Significantly Overvalued
View Full Analysis

What is JINS Holdings Accounts Receivable?

JINS Holdings JNDOF 82 Accounts Receivable is $42.8 Mil as of Feb. 2026. GuruFocus rates JNDOF with a GF Score™ of 82/100 and a GF Value™ of $28.05 (Significantly Overvalued).

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. JINS Holdings's accounts receivables for the quarter that ended in Feb. 2026 was $42.8 Mil.

Accounts receivable can be measured by Days Sales Outstanding. JINS Holdings's Days Sales Outstanding for the quarter that ended in Feb. 2026 was 22.81.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. JINS Holdings's Net-Net Working Capital per share for the quarter that ended in Feb. 2026 was $-2.32.


JINS Holdings 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.

JINS Holdings's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=42.753/171.017*91
=22.81

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

JINS Holdings's Net-Net Working Capital Per Share for the quarter that ended in Feb. 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)
=(56.86+0.75 * 42.753+0.5 * 50.683-168.496
-0-0)/23.345
=-2.32

* 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.


JINS Holdings Accounts Receivable Related Terms


JINS Holdings Accounts Receivable Historical Data

* Premium members only.

The historical data trend for JINS Holdings'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.

JINS Holdings Accounts Receivable Chart

JINS Holdings Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 34.54 33.37 34.94 44.93 54.03

JINS Holdings Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 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 48.68 54.03 42.53 42.75 58.84
JNDOF
82GF Score
JINS Holdings Inc JNDOF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JINS Holdings 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 $42.8 Mil mean?
JINS Holdings (JNDOF) has a Accounts Receivable of $42.8 Mil as of Feb. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on JINS Holdings and its competitors.
Is JINS Holdings' Accounts Receivable too high?
JINS Holdings' current Accounts Receivable is $42.8 Mil. Overall, JINS Holdings has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does JINS Holdings' Accounts Receivable compare to ISRG and BDX?
JINS Holdings' Accounts Receivable of $42.8 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Accounts Receivable depends on the Medical Devices & Instruments 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 JINS Holdings and its competitors. JINS Holdings's current Accounts Receivable is $42.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JINS Holdings stock overvalued right now?
Based on GuruFocus' analysis, JINS Holdings (JNDOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $28.05, compared to a current price of $38.43 — trading 37% above its estimated fair value. The current Accounts Receivable is $42.8 Mil. JINS Holdings' overall GF Score™ is 82/100. 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 JINS Holdings (JNDOF), the current Accounts Receivable is $42.8 Mil as of Feb. 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 JINS Holdings (JNDOF) Overvalued in 2026?

Based on GuruFocus' analysis, JINS Holdings stock appears to be overvalued. The current stock price of $38.43 is trading 37% above its estimated GF Value™ of $28.05. GuruFocus considers JINS Holdings to be Significantly Overvalued.

Key valuation signals for JNDOF:

  • Accounts Receivable: $42.8 Mil
  • GF Value™: $28.05 vs. price of $38.43 (37% above fair value)
  • GF Score™: 82/100

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


JINS Holdings Business Description

Other Exchanges 3046:Japan5F3:Germany
Address 26-4 Kawaramachi 2-chome, Gunma Prefecture, Maebashi, JPN, 371-0046
JINS Holdings Inc is an eyewear retailer that manufactures and sells private-label fashion eyeglasses and sunglasses. It offers prescription eyeglasses and nonprescription fashion or functional eyeglasses. Its inventory is on the shelves, and it charges flat rates with generally no additional charges or options for lens features. Jin has more than 300 stores in Japan as well as locations in China, Taiwan, and the United States. Stores are typically located in high-traffic areas such as shopping centers, malls, and train stations.
82GF Score

Get the complete analysis for JNDOF

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

$38.43
Price
$28.05
GF Value