Optim (OTPMF) Accounts Receivable: $12.30 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

OTPMF Optim Corp OTPMF
80 GF Score
Price $4.42
GF Value $8.03
! 4 Warning Signs
View Full Analysis

What is Optim Accounts Receivable?

Optim OTPMF -85.76% 80 Accounts Receivable is $12.30 Mil as of Mar. 2026. GuruFocus rates OTPMF with a GF Score™ of 80/100 and a GF Value™ of $8.03. 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. Optim's accounts receivables for the quarter that ended in Mar. 2026 was $12.30 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Optim's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 50.71.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Optim's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $0.26.


Optim 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=12.304/22.142*91
=50.71

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

Optim'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)
=(18.941+0.75 * 12.304+0.5 * 11.462-19.24
-0-0.58)/54.499
=0.26

* 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.


Optim Accounts Receivable Related Terms


Optim Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Optim'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.

Optim Accounts Receivable Chart

Optim 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 19.21 15.72 16.63 23.38 12.30

Optim Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 23.38 10.80 12.20 10.10 12.30
OTPMF
80GF Score
Optim Corp OTPMF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Optim 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 $12.30 Mil mean?
Optim (OTPMF) has a Accounts Receivable of $12.30 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Optim and its competitors.
Is Optim's Accounts Receivable too high?
Optim's current Accounts Receivable is $12.30 Mil. Overall, Optim has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does Optim's Accounts Receivable compare to MSFT and ORCL?
Optim's Accounts Receivable of $12.30 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 Optim and its competitors. Optim's current Accounts Receivable is $12.30 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Optim stock overvalued right now?
Optim (OTPMF) has a current Accounts Receivable of $12.30 Mil. The stock's GF Value™ is $8.03, compared to a current price of $4.42 — trading 45% below its estimated fair value. The current Accounts Receivable is $12.30 Mil. Optim's overall GF Score™ is 80/100 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 Optim (OTPMF), the current Accounts Receivable is $12.30 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 Optim (OTPMF) Overvalued in 2026?

Based on GuruFocus' analysis, Optim stock appears to be undervalued. The current stock price of $4.42 is trading 45% below its estimated GF Value™ of $8.03.

Key valuation signals for OTPMF:

  • Accounts Receivable: $12.30 Mil
  • GF Value™: $8.03 vs. price of $4.42 (45% below fair value)
  • GF Score™: 80/100 with 4 warning signs

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


Optim Business Description

Other Exchanges 3694:Japan
Address Atago Green Hills MORI Tower 19F, 2-5-1, Atago, Minato-ku, Tokyo, JPN, 105-6219
Optim Corp is engaged in the business of license sales and maintenance support service. The company offers IoT platform service, remote management service, support service, and other unique services. It provides services like sharing the screen of smartphones and tablet, repairing service for internet and smartphone, and provision of e-books, digital magazines and software packages.
80GF Score

Get the complete analysis for OTPMF

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

$4.42
Price
$8.03
GF Value