NGKSF (Niterra Co) Accounts Receivable: $1,156 Mil (As of Jun. 2026)

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NGKSF Niterra Co Ltd NGKSF
72 GF Score
Price $60.80
GF Value $21.95
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Niterra Co Accounts Receivable?

Niterra Co NGKSF +4.66% 72 Accounts Receivable is $1,156 Mil as of Jun. 2026. GuruFocus rates NGKSF with a GF Score™ of 72/100 and a GF Value™ of $21.95 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Niterra Co's accounts receivables for the quarter that ended in Jun. 2026 was $1,156 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Niterra Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 83.26.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Niterra Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-0.19.


Niterra 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.

Niterra Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1156.111/1267.059*91
=83.26

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

Niterra Co's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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)
=(1393.929+0.75 * 1156.111+0.5 * 1399.135-2974.834
-0-23.518)/194.994
=-0.19

* 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.


Niterra Co Accounts Receivable Related Terms


Niterra Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Niterra 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.

Niterra Co Accounts Receivable Chart

Niterra 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 1,045.26 924.85 943.83 989.89 1,084.96

Niterra 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 1,073.51 1,079.22 1,050.37 1,084.96 1,156.11
NGKSF
72GF Score
Niterra Co Ltd NGKSF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Niterra 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 $1,156 Mil mean?
Niterra Co (NGKSF) has a Accounts Receivable of $1,156 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Niterra Co and its competitors.
Is Niterra Co's Accounts Receivable too high?
Niterra Co's current Accounts Receivable is $1,156 Mil. Overall, Niterra Co has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Niterra Co's Accounts Receivable compare to ORLY and AZO?
Niterra Co's Accounts Receivable of $1,156 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 Niterra Co and its competitors. Niterra Co's current Accounts Receivable is $1,156 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Niterra Co stock overvalued right now?
Based on GuruFocus' analysis, Niterra Co (NGKSF) is currently considered Significantly Overvalued. The stock's GF Value™ is $21.95, compared to a current price of $60.80 — trading 177% above its estimated fair value. The current Accounts Receivable is $1,156 Mil. Niterra Co's overall GF Score™ is 72/100 with 4 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 Niterra Co (NGKSF), the current Accounts Receivable is $1,156 Mil as of Jun. 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 Niterra Co (NGKSF) Overvalued in 2026?

Based on GuruFocus' analysis, Niterra Co stock appears to be overvalued. The current stock price of $60.80 is trading 177% above its estimated GF Value™ of $21.95. GuruFocus considers Niterra Co to be Significantly Overvalued.

Key valuation signals for NGKSF:

  • Accounts Receivable: $1,156 Mil
  • GF Value™: $21.95 vs. price of $60.80 (177% above fair value)
  • GF Score™: 72/100 with 4 warning signs

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


Niterra Co Business Description

Address 1-1-1 Higashisakura, Urbannet Nagoya Nexta Building, Higashi-ku, Nagoya, JPN, 461-0005
Niterra Co Ltd is engaged in the manufacture and sale of automotive components and ceramic products. The group has three reportable segments: Automobile related, Ceramics, and New Businesses. The Automobile related segment manufactures and sells spark plugs, exhaust gas sensors, and other automobile components. The Ceramics segment manufactures and sells cutting tools, industrial machinery parts, semiconductor manufacturing equipment parts, semiconductor packages, and medical oxygen concentrators. The New Businesses segment focuses on products related to environmental energy and other emerging fields.
72GF Score

Get the complete analysis for NGKSF

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

$60.80
Price
$21.95
GF Value