NPKYY (Nippon Kayaku Co) Accounts Receivable: $426 Mil (As of Mar. 2026)

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NPKYY Nippon Kayaku Co Ltd NPKYY
85 GF Score
Price $13.16
GF Value $10.90
! 6 Warning Signs
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What is Nippon Kayaku Co Accounts Receivable?

Nippon Kayaku Co NPKYY 85 Accounts Receivable is $426 Mil as of Mar. 2026. GuruFocus rates NPKYY with a GF Score™ of 85/100 and a GF Value™ of $10.90. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Nippon Kayaku Co's accounts receivables for the quarter that ended in Mar. 2026 was $426 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Nippon Kayaku Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 91.68.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Nippon Kayaku Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $1.17.


Nippon Kayaku 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.

Nippon Kayaku Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=425.799/423.821*91
=91.68

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

Nippon Kayaku Co'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)
=(343.421+0.75 * 425.799+0.5 * 531.306-747.618
-0-6.945)/148.495
=1.17

* 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.


Nippon Kayaku Co Accounts Receivable Related Terms


Nippon Kayaku Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Nippon Kayaku 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.

Nippon Kayaku Co Accounts Receivable Chart

Nippon Kayaku 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 512.06 400.63 402.27 423.41 425.80

Nippon Kayaku 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 416.37 388.52 429.59 425.80 425.13
NPKYY
85GF Score
Nippon Kayaku Co Ltd NPKYY
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Kayaku 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 $426 Mil mean?
Nippon Kayaku Co (NPKYY) has a Accounts Receivable of $426 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Nippon Kayaku Co and its competitors.
Is Nippon Kayaku Co's Accounts Receivable too high?
Nippon Kayaku Co's current Accounts Receivable is $426 Mil. Overall, Nippon Kayaku Co has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Kayaku Co's Accounts Receivable compare to DOW?
Nippon Kayaku Co's Accounts Receivable of $426 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Receivable depends on the Chemicals 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 Nippon Kayaku Co and its competitors. Nippon Kayaku Co's current Accounts Receivable is $426 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Kayaku Co stock overvalued right now?
Nippon Kayaku Co (NPKYY) has a current Accounts Receivable of $426 Mil. The stock's GF Value™ is $10.90, compared to a current price of $13.16 — trading 20.7% above its estimated fair value. The current Accounts Receivable is $426 Mil. Nippon Kayaku Co's overall GF Score™ is 85/100 with 6 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 Nippon Kayaku Co (NPKYY), the current Accounts Receivable is $426 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 Nippon Kayaku Co (NPKYY) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Kayaku Co stock appears to be overvalued. The current stock price of $13.16 is trading 20.7% above its estimated GF Value™ of $10.90.

Key valuation signals for NPKYY:

  • Accounts Receivable: $426 Mil
  • GF Value™: $10.90 vs. price of $13.16 (20.7% above fair value)
  • GF Score™: 85/100 with 6 warning signs

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


Nippon Kayaku Co Business Description

Other Exchanges 4272:JapanNP7:Germany
Address 1-1, Marunouchi 2-chome, Chiyoda-ku, Meiji Yasuda Seimei Building 19th and 20th Floors, Tokyo, JPN, 100-0005
Nippon Kayaku Co Ltd manufactures and sells a variety of chemicals. The firm organizes itself into four segments based on product type. The functional chemicals segment, which generates more revenue than any other segment, sells epoxy resins used as flame retardants in electronics, colorants and dyes used in inkjet printers and the manufacture of textiles. The pharmaceuticals segment sells anti-cancer drugs, biological drugs, cardiovascular agents, vitamin compounds, and anti-inflammatory agents. The safety systems segment sells airbag inflators and micro gas generators for seatbelt pretensioners to the automotive industry, both of which are used to protect passengers during an accident. The agrochemicals segment sells insecticides and herbicides. The majority of revenue comes from Asia.
85GF Score

Get the complete analysis for NPKYY

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

$13.16
Price
$10.90
GF Value