KOBNF (Kobe Bussan Co) Accounts Receivable: $196 Mil (As of Apr. 2026)

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KOBNF Kobe Bussan Co Ltd KOBNF
88 GF Score
Price $24.10
GF Value $38.33
! 1 Warning Sign
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What is Kobe Bussan Co Accounts Receivable?

Kobe Bussan Co KOBNF 88 Accounts Receivable is $196 Mil as of Apr. 2026. GuruFocus rates KOBNF with a GF Score™ of 88/100 and a GF Value™ of $38.33. The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Kobe Bussan Co's accounts receivables for the quarter that ended in Apr. 2026 was $196 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Kobe Bussan Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 19.70.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Kobe Bussan Co's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was $2.13.


Kobe Bussan 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.

Kobe Bussan Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=196.145/908.6*91
=19.70

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

Kobe Bussan Co's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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)
=(873.18+0.75 * 196.145+0.5 * 123.393-610.191
-0-0)/221.811
=2.13

* 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.


Kobe Bussan Co Accounts Receivable Related Terms


Kobe Bussan Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Kobe Bussan 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.

Kobe Bussan Co Accounts Receivable Chart

Kobe Bussan Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 175.36 158.10 180.08 186.50 199.71

Kobe Bussan Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 214.21 194.91 199.71 175.71 196.15
KOBNF
88GF Score
Kobe Bussan Co Ltd KOBNF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kobe Bussan 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 $196 Mil mean?
Kobe Bussan Co (KOBNF) has a Accounts Receivable of $196 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Kobe Bussan Co and its competitors.
Is Kobe Bussan Co's Accounts Receivable too high?
Kobe Bussan Co's current Accounts Receivable is $196 Mil. Overall, Kobe Bussan Co has a GF Score™ of 88/100, reflecting its overall financial health beyond just this single metric.
How does Kobe Bussan Co's Accounts Receivable compare to KR?
Kobe Bussan Co's Accounts Receivable of $196 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Accounts Receivable depends on the Retail - Defensive 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 Kobe Bussan Co and its competitors. Kobe Bussan Co's current Accounts Receivable is $196 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kobe Bussan Co stock overvalued right now?
Kobe Bussan Co (KOBNF) has a current Accounts Receivable of $196 Mil. The stock's GF Value™ is $38.33, compared to a current price of $24.10 — trading 37.1% below its estimated fair value. The current Accounts Receivable is $196 Mil. Kobe Bussan Co's overall GF Score™ is 88/100 with 1 warning sign 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 Kobe Bussan Co (KOBNF), the current Accounts Receivable is $196 Mil as of Apr. 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 Kobe Bussan Co (KOBNF) Overvalued in 2026?

Based on GuruFocus' analysis, Kobe Bussan Co stock appears to be undervalued. The current stock price of $24.10 is trading 37.1% below its estimated GF Value™ of $38.33.

Key valuation signals for KOBNF:

  • Accounts Receivable: $196 Mil
  • GF Value™: $38.33 vs. price of $24.10 (37.1% below fair value)
  • GF Score™: 88/100 with 1 warning sign

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


Kobe Bussan Co Business Description

Other Exchanges 3038:Japan
Address 125-1 Hirano, Hyogo Prefecture, Kakogawa, JPN, 675-0063
Kobe Bussan Co Ltd is a Japan-based company that operates through four business divisions: Business Supermarket, Restaurant and Ready-Meal, Eco-Renewable Energy, and Others. The Business Supermarket segment runs Gyomu Super stores offering affordable domestic and imported food products. The Restaurant and Ready-Meal segment operates buffet and delicatessen chains such as Kobe Cook World Buffet, Premium Karubi, and Chisouna. The Eco-Renewable Energy segment generates electricity from nineteen solar and one woody biomass power plant. The Others segment includes tourism and related businesses. It generates the majority of its revenue from the Business Supermarket segment.
88GF Score

Get the complete analysis for KOBNF

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

$24.10
Price
$38.33
GF Value