NHNKF (Nihon Kohden) Accounts Receivable: $334 Mil (As of Jun. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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.

NHNKF Nihon Kohden Corp NHNKF
62 GF Score
Price $9.60
GF Value $21.83
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Nihon Kohden Accounts Receivable?

Nihon Kohden NHNKF 62 Accounts Receivable is $334 Mil as of Jun. 2026. GuruFocus rates NHNKF with a GF Score™ of 62/100 and a GF Value™ of $21.83 (Significantly Undervalued). The stock has 2 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Nihon Kohden's accounts receivables for the quarter that ended in Jun. 2026 was $334 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Nihon Kohden's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 103.42.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Nihon Kohden's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $1.97.


Nihon Kohden 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=334.198/294.862*91
=103.42

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

Nihon Kohden'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)
=(319.369+0.75 * 334.198+0.5 * 349.4-428.376
-0-0.616)/159.972
=1.97

* 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.


Nihon Kohden Accounts Receivable Related Terms


Nihon Kohden Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Nihon Kohden'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.

Nihon Kohden Accounts Receivable Chart

Nihon Kohden 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 492.35 466.36 453.98 451.25 415.75

Nihon Kohden 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 397.95 396.66 368.68 415.75 334.20
NHNKF
62GF Score
Nihon Kohden Corp NHNKF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nihon Kohden 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 $334 Mil mean?
Nihon Kohden (NHNKF) has a Accounts Receivable of $334 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Nihon Kohden and its competitors.
Is Nihon Kohden's Accounts Receivable too high?
Nihon Kohden's current Accounts Receivable is $334 Mil. Overall, Nihon Kohden has a GF Score™ of 62/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nihon Kohden's Accounts Receivable compare to ABT and SYK?
Nihon Kohden's Accounts Receivable of $334 Mil can be compared against companies in the Medical Devices & Instruments 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 Devices & Instruments company?
A good Accounts Receivable depends on the Medical Devices & Instruments 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 Nihon Kohden and its competitors. Nihon Kohden's current Accounts Receivable is $334 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nihon Kohden stock overvalued right now?
Based on GuruFocus' analysis, Nihon Kohden (NHNKF) is currently considered Significantly Undervalued. The stock's GF Value™ is $21.83, compared to a current price of $9.60 — trading 56% below its estimated fair value. The current Accounts Receivable is $334 Mil. Nihon Kohden's overall GF Score™ is 62/100 with 2 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 Nihon Kohden (NHNKF), the current Accounts Receivable is $334 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 Nihon Kohden (NHNKF) Overvalued in 2026?

Based on GuruFocus' analysis, Nihon Kohden stock appears to be undervalued. The current stock price of $9.60 is trading 56% below its estimated GF Value™ of $21.83. GuruFocus considers Nihon Kohden to be Significantly Undervalued.

Key valuation signals for NHNKF:

  • Accounts Receivable: $334 Mil
  • GF Value™: $21.83 vs. price of $9.60 (56% below fair value)
  • GF Score™: 62/100 with 2 warning signs

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


Nihon Kohden Business Description

Other Exchanges NHNKY:USA6849:Japan
Address 1-31-4 Nishiochiai, Shinjuku-ku, Tokyo, JPN, 161-8560
Nihon Kohden Corp is a Japan-based company engaged in the development, manufacturing, and sale of medical electronic equipment. It offers monitoring and diagnostic equipment such as electroencephalographs, electrocardiographs, and patient monitors, along with related systems and consumables. The company operates as a single business segment and manages its activities comprehensively across three reportable regions: Japan, North America, and Other Regions.
62GF Score

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

$9.60
Price
$21.83
GF Value