KMGIF (Kamigumi Co) Accounts Receivable: $319 Mil (As of Mar. 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.

KMGIF Kamigumi Co Ltd KMGIF
87 GF Score
Price $17.97
GF Value $13.91
! 2 Warning Signs
View Full Analysis

What is Kamigumi Co Accounts Receivable?

Kamigumi Co KMGIF 87 Accounts Receivable is $319 Mil as of Mar. 2026. GuruFocus rates KMGIF with a GF Score™ of 87/100 and a GF Value™ of $13.91. The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Kamigumi Co's accounts receivables for the quarter that ended in Mar. 2026 was $319 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Kamigumi Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 63.95.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Kamigumi Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-0.70.


Kamigumi 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.

Kamigumi 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
=319.279/455.595*91
=63.95

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

Kamigumi 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)
=(588.432+0.75 * 319.279+0.5 * 7.417-885.724
-0-14.721)/98.721
=-0.70

* 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.


Kamigumi Co Accounts Receivable Related Terms


Kamigumi Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Kamigumi 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.

Kamigumi Co Accounts Receivable Chart

Kamigumi 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 397.00 361.88 320.88 325.46 319.28

Kamigumi Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 325.46 355.10 368.06 365.51 319.28
KMGIF
87GF Score
Kamigumi Co Ltd KMGIF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kamigumi 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 $319 Mil mean?
Kamigumi Co (KMGIF) has a Accounts Receivable of $319 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Kamigumi Co and its competitors.
Is Kamigumi Co's Accounts Receivable too high?
Kamigumi Co's current Accounts Receivable is $319 Mil. Overall, Kamigumi Co has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does Kamigumi Co's Accounts Receivable compare to UPS and FDX?
Kamigumi Co's Accounts Receivable of $319 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 Kamigumi Co and its competitors. Kamigumi Co's current Accounts Receivable is $319 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kamigumi Co stock overvalued right now?
Kamigumi Co (KMGIF) has a current Accounts Receivable of $319 Mil. The stock's GF Value™ is $13.91, compared to a current price of $17.97 — trading 29.2% above its estimated fair value. The current Accounts Receivable is $319 Mil. Kamigumi Co's overall GF Score™ is 87/100 with 2 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 Kamigumi Co (KMGIF), the current Accounts Receivable is $319 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 Kamigumi Co (KMGIF) Overvalued in 2026?

Based on GuruFocus' analysis, Kamigumi Co stock appears to be overvalued. The current stock price of $17.97 is trading 29.2% above its estimated GF Value™ of $13.91.

Key valuation signals for KMGIF:

  • Accounts Receivable: $319 Mil
  • GF Value™: $13.91 vs. price of $17.97 (29.2% above fair value)
  • GF Score™: 87/100 with 2 warning signs

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


Kamigumi Co Business Description

Other Exchanges 9364:JapanKGU:Germany
Address 4-1-11, Hamabe-dori, Chuo-ku, Hyogo Prefecture, Kobe, JPN, 651-0083
Kamigumi Co Ltd is a Japan-based company mainly engaged in the logistics service business. The company operates through two segments: Logistics and Other Business. The Logistics segment provides port transportation, warehousing, automobile transport, and international shipping services. The Other Business segment covers transportation and installation of heavy goods, construction activities, and real estate leasing.
87GF Score

Get the complete analysis for KMGIF

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

$17.97
Price
$13.91
GF Value