KSHDF (Koshidaka Holdings Co) Accounts Receivable: $8.5 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.

KSHDF Koshidaka Holdings Co Ltd KSHDF
85 GF Score
Price $29.25
GF Value $37.98
View Full Analysis

What is Koshidaka Holdings Co Accounts Receivable?

Koshidaka Holdings Co KSHDF 85 Accounts Receivable is $8.5 Mil as of Feb. 2026. GuruFocus rates KSHDF with a GF Score™ of 85/100 and a GF Value™ of $37.98.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Koshidaka Holdings Co's accounts receivables for the quarter that ended in Feb. 2026 was $8.5 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Koshidaka Holdings Co's Days Sales Outstanding for the quarter that ended in Feb. 2026 was 5.34.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Koshidaka Holdings Co's Net-Net Working Capital per share for the quarter that ended in Feb. 2026 was $-2.16.

Koshidaka Holdings 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=8.523/145.574*91
=5.34

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

Koshidaka Holdings Co'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)
=(50.625+0.75 * 8.523+0.5 * 5.354-237.857
-0-0.076)/82.424
=-2.16

* 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.

Koshidaka Holdings Co Accounts Receivable Related Terms

Koshidaka Holdings Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Koshidaka Holdings 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.

Koshidaka Holdings Co Accounts Receivable Chart

Koshidaka Holdings Co 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 0.77 3.89 6.54 8.21 9.51

Koshidaka Holdings Co 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 8.52 9.51 9.67 8.52 12.16
KSHDF
85GF Score
Koshidaka Holdings Co Ltd KSHDF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Koshidaka Holdings 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 $8.5 Mil mean?
Koshidaka Holdings Co (KSHDF) has a Accounts Receivable of $8.5 Mil as of Feb. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Koshidaka Holdings Co and its competitors.
Is Koshidaka Holdings Co's Accounts Receivable too high?
Koshidaka Holdings Co's current Accounts Receivable is $8.5 Mil. Overall, Koshidaka Holdings Co has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does Koshidaka Holdings Co's Accounts Receivable compare to AS and HAS?
Koshidaka Holdings Co's Accounts Receivable of $8.5 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Accounts Receivable depends on the Travel & Leisure 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 Koshidaka Holdings Co and its competitors. Koshidaka Holdings Co's current Accounts Receivable is $8.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Koshidaka Holdings Co stock overvalued right now?
Koshidaka Holdings Co (KSHDF) has a current Accounts Receivable of $8.5 Mil. The stock's GF Value™ is $37.98, compared to a current price of $29.25 — trading 23% below its estimated fair value. The current Accounts Receivable is $8.5 Mil. Koshidaka Holdings Co's overall GF Score™ is 85/100. 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 Koshidaka Holdings Co (KSHDF), the current Accounts Receivable is $8.5 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 Koshidaka Holdings Co (KSHDF) Overvalued in 2026?

Based on GuruFocus' analysis, Koshidaka Holdings Co stock appears to be undervalued. The current stock price of $29.25 is trading 23% below its estimated GF Value™ of $37.98.

Key valuation signals for KSHDF:

  • Accounts Receivable: $8.5 Mil
  • GF Value™: $37.98 vs. price of $29.25 (23% below fair value)
  • GF Score™: 85/100

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

Koshidaka Holdings Co Business Description

Other Exchanges 2157:Japan
Address 1 Chome-5-1 Odomomachi, Gunma, Maebashi, JPN, 371-0847
Koshidaka Holdings Co Ltd is engaged in Caves real estate management business karaoke bowling.
85GF Score

Get the complete analysis for KSHDF

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

$29.25
Price
$37.98
GF Value