LEOPF (Leo Palace21) Accounts Receivable: $60 Mil (As of Mar. 2026)

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LEOPF Leo Palace21 Corp LEOPF
69 GF Score
Price $4.18
GF Value $3.46
! 1 Warning Sign
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What is Leo Palace21 Accounts Receivable?

Leo Palace21 LEOPF 69 Accounts Receivable is $60 Mil as of Mar. 2026. GuruFocus rates LEOPF with a GF Score™ of 69/100 and a GF Value™ of $3.46. 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. Leo Palace21's accounts receivables for the quarter that ended in Mar. 2026 was $60 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Leo Palace21's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 7.72.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Leo Palace21's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-1.39.


Leo Palace21 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.

Leo Palace21's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=59.748/706.498*91
=7.72

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Leo Palace21's accounts receivable are only considered to be worth 75% of book value:

Leo Palace21'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)
=(364.93+0.75 * 59.748+0.5 * 12.635-820.398
-0-35.996)/317.704
=-1.39

* 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.


Leo Palace21 Accounts Receivable Related Terms


Leo Palace21 Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Leo Palace21'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.

Leo Palace21 Accounts Receivable Chart

Leo Palace21 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 76.41 63.99 55.39 60.37 59.75

Leo Palace21 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 60.37 57.14 57.15 52.54 59.75
LEOPF
69GF Score
Leo Palace21 Corp LEOPF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Leo Palace21 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 $60 Mil mean?
Leo Palace21 (LEOPF) has a Accounts Receivable of $60 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Leo Palace21 and its competitors.
Is Leo Palace21's Accounts Receivable too high?
Leo Palace21's current Accounts Receivable is $60 Mil. Overall, Leo Palace21 has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Leo Palace21's Accounts Receivable compare to CBRE and BEKE?
Leo Palace21's Accounts Receivable of $60 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Accounts Receivable depends on the Real Estate 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 Leo Palace21 and its competitors. Leo Palace21's current Accounts Receivable is $60 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leo Palace21 stock overvalued right now?
Leo Palace21 (LEOPF) has a current Accounts Receivable of $60 Mil. The stock's GF Value™ is $3.46, compared to a current price of $4.18 — trading 20.8% above its estimated fair value. The current Accounts Receivable is $60 Mil. Leo Palace21's overall GF Score™ is 69/100 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 Leo Palace21 (LEOPF), the current Accounts Receivable is $60 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 Leo Palace21 (LEOPF) Overvalued in 2026?

Based on GuruFocus' analysis, Leo Palace21 stock appears to be overvalued. The current stock price of $4.18 is trading 20.8% above its estimated GF Value™ of $3.46.

Key valuation signals for LEOPF:

  • Accounts Receivable: $60 Mil
  • GF Value™: $3.46 vs. price of $4.18 (20.8% above fair value)
  • GF Score™: 69/100 with 1 warning sign

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


Leo Palace21 Business Description

Other Exchanges 8848:Japan
Address 2-54-11 Honcho, Nakano-ku, Tokyo, JPN, 164-8622
Leo Palace21 Corp has two core businesses: Construction, which builds apartment buildings, and Leasing, which rents and manages units in the apartments that the company builds. Upon completion, Leo Palace21 typically sells buildings to investors and then pays them a fixed rental amount for all the units in the building, whether occupied or not. LeoPalace21 then rents, manages, and maintains the units and keeps all rent from tenants as its own revenue. The company also has an Elderly Care business, which runs nursing facilities, and a Hotel & Resort business. The vast majority of LeoPalace21's revenue comes from the Leasing segment, and more than 90% of the company's revenue is generated in Japan.
69GF Score

Get the complete analysis for LEOPF

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

$4.18
Price
$3.46
GF Value