KMGGF (Kumagai Gumi Co) Accounts Receivable: $1,516 Mil (As of Mar. 2026)

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KMGGF Kumagai Gumi Co Ltd KMGGF
79 GF Score
Price $9.10
GF Value $7.78
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Kumagai Gumi Co Accounts Receivable?

Kumagai Gumi Co KMGGF +4.60% 79 Accounts Receivable is $1,516 Mil as of Mar. 2026. GuruFocus rates KMGGF with a GF Score™ of 79/100 and a GF Value™ of $7.78 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Kumagai Gumi Co's accounts receivables for the quarter that ended in Mar. 2026 was $1,516 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Kumagai Gumi Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 161.69.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Kumagai Gumi Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.45.


Kumagai Gumi 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.

Kumagai Gumi Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1516.044/855.607*91
=161.69

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

Kumagai Gumi Co'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)
=(407.6+0.75 * 1516.044+0.5 * 48.474-1645.126
-0-0)/169.918
=-0.45

* 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.


Kumagai Gumi Co Accounts Receivable Related Terms


Kumagai Gumi Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Kumagai Gumi 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.

Kumagai Gumi Co Accounts Receivable Chart

Kumagai Gumi Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,727.22 1,686.71 1,779.09 1,774.15 1,516.04

Kumagai Gumi Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1,701.53 1,599.92 1,645.54 1,516.04 1,368.35
KMGGF
79GF Score
Kumagai Gumi Co Ltd KMGGF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kumagai Gumi 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 $1,516 Mil mean?
Kumagai Gumi Co (KMGGF) has a Accounts Receivable of $1,516 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Kumagai Gumi Co and its competitors.
Is Kumagai Gumi Co's Accounts Receivable too high?
Kumagai Gumi Co's current Accounts Receivable is $1,516 Mil. Overall, Kumagai Gumi Co has a GF Score™ of 79/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kumagai Gumi Co's Accounts Receivable compare to PWR and FIX?
Kumagai Gumi Co's Accounts Receivable of $1,516 Mil can be compared against companies in the Construction 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 Construction company?
A good Accounts Receivable depends on the Construction 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 Kumagai Gumi Co and its competitors. Kumagai Gumi Co's current Accounts Receivable is $1,516 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kumagai Gumi Co stock overvalued right now?
Based on GuruFocus' analysis, Kumagai Gumi Co (KMGGF) is currently considered Modestly Overvalued. The stock's GF Value™ is $7.78, compared to a current price of $9.10 — trading 17% above its estimated fair value. The current Accounts Receivable is $1,516 Mil. Kumagai Gumi Co's overall GF Score™ is 79/100 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 Kumagai Gumi Co (KMGGF), the current Accounts Receivable is $1,516 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 Kumagai Gumi Co (KMGGF) Overvalued in 2026?

Based on GuruFocus' analysis, Kumagai Gumi Co stock appears to be overvalued. The current stock price of $9.10 is trading 17% above its estimated GF Value™ of $7.78. GuruFocus considers Kumagai Gumi Co to be Modestly Overvalued.

Key valuation signals for KMGGF:

  • Accounts Receivable: $1,516 Mil
  • GF Value™: $7.78 vs. price of $9.10 (17% above fair value)
  • GF Score™: 79/100 with 5 warning signs

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


Kumagai Gumi Co Business Description

Other Exchanges 1861:JapanKUG1:Germany
Address 2-1 Tsukudocho, Shinjuku-ku, Tokyo, JPN, 162-8557
Kumagai Gumi Co Ltd is a Japanese company that provides services in construction and civil engineering. The company analyzes, designs, and supervises complex construction projects. It also offers engineering and technical services throughout the construction process. These projects include roads, railways, airports, water systems, and other public facilities. In addition, the company is engaged in manufacturing and selling construction materials and machinery. Construction activities account for the majority of revenue. The company generates additional revenue from developing residential and commercial complexes and either operating the building or acting as a broker and selling the real estate.
79GF Score

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

$9.10
Price
$7.78
GF Value