PAYP (PayPay) Accounts Receivable: $594 Mil (As of Jun. 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.

PAYP PayPay Corp PAYP
13 GF Score
Price $18.45
! 6 Warning Signs
View Full Analysis

What is PayPay Accounts Receivable?

PayPay PAYP +1.15% 13 Accounts Receivable is $594 Mil as of Jun. 2026. GuruFocus rates PAYP with a GF Score™ of 13/100. 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. PayPay's accounts receivables for the quarter that ended in Jun. 2026 was $594 Mil.

Accounts receivable can be measured by Days Sales Outstanding. PayPay's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 82.89.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. PayPay's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-41.50.


PayPay 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=593.842/653.76*91
=82.89

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

PayPay'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)
=(3050.258+0.75 * 593.842+0.5 * 0-31372.719
-0-227.095)/677.143
=-41.50

* 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.


PayPay Accounts Receivable Related Terms


PayPay Accounts Receivable Historical Data

* Premium members only.

The historical data trend for PayPay'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.

PayPay Accounts Receivable Chart

PayPay Annual Data
Trend Mar23 Mar24 Mar25 Mar26
Accounts Receivable
1,407.34 608.51 625.50 570.68

PayPay Quarterly Data
Mar23 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 672.22 0.00 727.87 570.68 593.84
PAYP
13GF Score
PayPay Corp PAYP
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PayPay 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 $594 Mil mean?
PayPay (PAYP) has a Accounts Receivable of $594 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on PayPay and its competitors.
Is PayPay's Accounts Receivable too high?
PayPay's current Accounts Receivable is $594 Mil. Overall, PayPay has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does PayPay's Accounts Receivable compare to SAIL and PATH?
PayPay's Accounts Receivable of $594 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 PayPay and its competitors. PayPay's current Accounts Receivable is $594 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PayPay stock overvalued right now?
PayPay (PAYP) has a current Accounts Receivable of $594 Mil. The current Accounts Receivable is $594 Mil. PayPay's overall GF Score™ is 13/100 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 PayPay (PAYP), the current Accounts Receivable is $594 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.

PayPay Business Description

Other Exchanges BS7:Germany
Address 1-6-1 Yotsuya, Yotsuya Tower, Shinjuku-ku, Tokyo, JPN, 160-0004
PayPay is a fintech company jointly owned by Softbank and LY. It was founded in 2018, following the success of Alipay and WeChat Pay in China, and was the pioneering code payment app in Japan. Over the past seven years, it has amassed more than 70 million users and is the market leader in code payments.
13GF Score

Get the complete analysis for PAYP

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

$18.45
Price