NIPOF (Japan Hotel REIT Investment) Accounts Receivable: $51.1 Mil (As of Dec. 2025)

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NIPOF Japan Hotel REIT Investment Corp NIPOF
77 GF Score
Price $471.74
GF Value $597.62
! 5 Warning Signs
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What is Japan Hotel REIT Investment Accounts Receivable?

Japan Hotel REIT Investment NIPOF 77 Accounts Receivable is $51.1 Mil as of Dec. 2025. GuruFocus rates NIPOF with a GF Score™ of 77/100 and a GF Value™ of $597.62. The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Japan Hotel REIT Investment's accounts receivables for the quarter that ended in Dec. 2025 was $51.1 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Japan Hotel REIT Investment's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 60.40.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Japan Hotel REIT Investment's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-316.10.

Japan Hotel REIT Investment 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.

Japan Hotel REIT Investment's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=51.119/154.464*91
=60.40

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

Japan Hotel REIT Investment's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 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)
=(169.25+0.75 * 51.119+0.5 * 0-1818.74
-0-0)/5.097
=-316.10

* 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.

Japan Hotel REIT Investment Accounts Receivable Related Terms

Japan Hotel REIT Investment Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Japan Hotel REIT Investment'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.

Japan Hotel REIT Investment Accounts Receivable Chart

Japan Hotel REIT Investment Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.38 0.00 33.69 39.30 51.12

Japan Hotel REIT Investment Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 33.69 20.61 39.30 30.58 51.12
NIPOF
77GF Score
Japan Hotel REIT Investment Corp NIPOF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Japan Hotel REIT Investment 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 $51.1 Mil mean?
Japan Hotel REIT Investment (NIPOF) has a Accounts Receivable of $51.1 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Japan Hotel REIT Investment and its competitors.
Is Japan Hotel REIT Investment's Accounts Receivable too high?
Japan Hotel REIT Investment's current Accounts Receivable is $51.1 Mil. Overall, Japan Hotel REIT Investment has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Japan Hotel REIT Investment's Accounts Receivable compare to HST and RHP?
Japan Hotel REIT Investment's Accounts Receivable of $51.1 Mil can be compared against companies in the REITs 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 REITs company?
A good Accounts Receivable depends on the REITs 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 Japan Hotel REIT Investment and its competitors. Japan Hotel REIT Investment's current Accounts Receivable is $51.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Hotel REIT Investment stock overvalued right now?
Japan Hotel REIT Investment (NIPOF) has a current Accounts Receivable of $51.1 Mil. The stock's GF Value™ is $597.62, compared to a current price of $471.74 — trading 21.1% below its estimated fair value. The current Accounts Receivable is $51.1 Mil. Japan Hotel REIT Investment's overall GF Score™ is 77/100 with 5 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 Japan Hotel REIT Investment (NIPOF), the current Accounts Receivable is $51.1 Mil as of Dec. 2025. 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 Japan Hotel REIT Investment (NIPOF) Overvalued in 2026?

Based on GuruFocus' analysis, Japan Hotel REIT Investment stock appears to be undervalued. The current stock price of $471.74 is trading 21.1% below its estimated GF Value™ of $597.62.

Key valuation signals for NIPOF:

  • Accounts Receivable: $51.1 Mil
  • GF Value™: $597.62 vs. price of $471.74 (21.1% below fair value)
  • GF Score™: 77/100 with 5 warning signs

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

Japan Hotel REIT Investment Business Description

Industry Real EstateREITs
Other Exchanges 8985:Japan
Address 4-1-18, Ebisu, Shibuya-ku, Ebisu Neonato 4th Floor, Tokyo, JPN, 150-0013
Japan Hotel REIT Investment Corp is a real estate investment trust. It aims to achieve stable earnings and sustainable growth in the asset from mid- to long-term perspectives. The company invests in business hotels, resort hotels, and city hotels, mainly located in the metropolitan areas and other cities of Japan.
77GF Score

Get the complete analysis for NIPOF

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

$471.74
Price
$597.62
GF Value