Yagami (NGO:7488) Accounts Receivable: 円1,920 Mil (As of Jul. 2026)

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NGO:7488 Yagami Inc NGO:7488
72 GF Score
Price 円4,980.00
GF Value 円3,111.72
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Yagami Accounts Receivable?

Yagami NGO:7488 -0.40% 72 Accounts Receivable is 円1,920 Mil as of Jul. 2026. GuruFocus rates NGO:7488 with a GF Score™ of 72/100 and a GF Value™ of 円3,111.72 (Significantly Overvalued). 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. Yagami's accounts receivables for the quarter that ended in Jul. 2026 was 円1,920 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Yagami's Days Sales Outstanding for the quarter that ended in Jul. 2026 was 72.10.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Yagami's Net-Net Working Capital per share for the quarter that ended in Jul. 2026 was 円1,166.53.


Yagami 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.

Yagami's Days Sales Outstanding for the quarter that ended in Jul. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1920.402/2430.546*91
=72.10

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

Yagami's Net-Net Working Capital Per Share for the quarter that ended in Jul. 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)
=(7259.793+0.75 * 1920.402+0.5 * 2364.776-3763.895
-0-0)/5.245136
=1,166.53

* 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.


Yagami Accounts Receivable Related Terms


Yagami Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Yagami'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.

Yagami Accounts Receivable Chart

Yagami Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3,218.09 2,916.50 3,120.14 2,574.89 2,308.91

Yagami Quarterly Data
Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26 Jul26
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 2,273.96 2,238.82 2,413.07 2,308.91 1,920.40
NGO:7488
72GF Score
Yagami Inc NGO:7488
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Yagami 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 円1,920 Mil mean?
Yagami (NGO:7488) has a Accounts Receivable of 円1,920 Mil as of Jul. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Yagami and its competitors.
Is Yagami's Accounts Receivable too high?
Yagami's current Accounts Receivable is 円1,920 Mil. Overall, Yagami has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Yagami's Accounts Receivable compare to MCK and COR?
Yagami's Accounts Receivable of 円1,920 Mil can be compared against companies in the Medical Distribution 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 Medical Distribution company?
A good Accounts Receivable depends on the Medical Distribution 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 Yagami and its competitors. Yagami's current Accounts Receivable is 円1,920 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yagami stock overvalued right now?
Based on GuruFocus' analysis, Yagami (NGO:7488) is currently considered Significantly Overvalued. The stock's GF Value™ is 円3,111.72, compared to a current price of 円4,980.00 — trading 60% above its estimated fair value. The current Accounts Receivable is 円1,920 Mil. Yagami's overall GF Score™ is 72/100 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 Yagami (NGO:7488), the current Accounts Receivable is 円1,920 Mil as of Jul. 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 Yagami (NGO:7488) Overvalued in 2026?

Based on GuruFocus' analysis, Yagami stock appears to be overvalued. The current stock price of 円4,980.00 is trading 60% above its estimated GF Value™ of 円3,111.72. GuruFocus considers Yagami to be Significantly Overvalued.

Key valuation signals for NGO:7488:

  • Accounts Receivable: 円1,920 Mil
  • GF Value™: 円3,111.72 vs. price of 円4,980.00 (60% above fair value)
  • GF Score™: 72/100 with 1 warning sign

No single metric tells the full story. See the NGO:7488 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yagami Business Description

Address No. 29, No. 3, Marunouchi, Naka-ku, Nagoya, JPN, 460 0002
Yagami Inc is a Japan based company engaged in providing science education equipment, laboratory tables, kitchen tables, sterilizers, nurse's office equipment, AEDs (automated external defibrillators), human body models for resuscitation education, electric heaters for keeping warm and heating, and environmental testing equipment.
72GF Score

Get the complete analysis for NGO:7488

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

円4,980.00
Price
円3,111.72
GF Value