PBHDF (Paramount Bed Holdings Co) Accounts Receivable: $149.4 Mil (As of Sep. 2025)

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.

PBHDF Paramount Bed Holdings Co Ltd PBHDF
90 GF Score
Price $19.74
GF Value $16.33
! 6 Warning Signs
View Full Analysis

What is Paramount Bed Holdings Co Accounts Receivable?

Paramount Bed Holdings Co PBHDF 90 Accounts Receivable is $149.4 Mil as of Sep. 2025. GuruFocus rates PBHDF with a GF Score™ of 90/100 and a GF Value™ of $16.33. 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. Paramount Bed Holdings Co's accounts receivables for the quarter that ended in Sep. 2025 was $149.4 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Paramount Bed Holdings Co's Days Sales Outstanding for the quarter that ended in Sep. 2025 was 81.06.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Paramount Bed Holdings Co's Net-Net Working Capital per share for the quarter that ended in Sep. 2025 was $2.74.


Paramount Bed Holdings 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.

Paramount Bed Holdings Co's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=149.368/168.142*91
=81.06

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

Paramount Bed Holdings Co's Net-Net Working Capital Per Share for the quarter that ended in Sep. 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)
=(292.176+0.75 * 149.368+0.5 * 87.642-294.611
-0-0.007)/56.075
=2.74

* 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.


Paramount Bed Holdings Co Accounts Receivable Related Terms


Paramount Bed Holdings Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Paramount Bed Holdings 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.

Paramount Bed Holdings Co Accounts Receivable Chart

Paramount Bed Holdings Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 216.90 199.20 185.49 202.79 194.50

Paramount Bed Holdings Co Quarterly Data
Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25
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 152.73 153.22 194.50 150.11 149.37
PBHDF
90GF Score
Paramount Bed Holdings Co Ltd PBHDF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Paramount Bed Holdings 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 $149.4 Mil mean?
Paramount Bed Holdings Co (PBHDF) has a Accounts Receivable of $149.4 Mil as of Sep. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Paramount Bed Holdings Co and its competitors.
Is Paramount Bed Holdings Co's Accounts Receivable too high?
Paramount Bed Holdings Co's current Accounts Receivable is $149.4 Mil. Overall, Paramount Bed Holdings Co has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Paramount Bed Holdings Co's Accounts Receivable compare to ISRG and BDX?
Paramount Bed Holdings Co's Accounts Receivable of $149.4 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 Paramount Bed Holdings Co and its competitors. Paramount Bed Holdings Co's current Accounts Receivable is $149.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paramount Bed Holdings Co stock overvalued right now?
Paramount Bed Holdings Co (PBHDF) has a current Accounts Receivable of $149.4 Mil. The stock's GF Value™ is $16.33, compared to a current price of $19.74 — trading 20.9% above its estimated fair value. The current Accounts Receivable is $149.4 Mil. Paramount Bed Holdings Co's overall GF Score™ is 90/100 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 Paramount Bed Holdings Co (PBHDF), the current Accounts Receivable is $149.4 Mil as of Sep. 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 Paramount Bed Holdings Co (PBHDF) Overvalued in 2026?

Based on GuruFocus' analysis, Paramount Bed Holdings Co stock appears to be overvalued. The current stock price of $19.74 is trading 20.9% above its estimated GF Value™ of $16.33.

Key valuation signals for PBHDF:

  • Accounts Receivable: $149.4 Mil
  • GF Value™: $16.33 vs. price of $19.74 (20.9% above fair value)
  • GF Score™: 90/100 with 6 warning signs

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


Paramount Bed Holdings Co Business Description

Address 14-5, Higashisuna, 2-chome, Koto-ku, Tokyo, JPN, 136-8671
Paramount Bed Holdings Co Ltd manufactures medical and nursing care products. Its acute care business sells products to intensive care units and other acute care facilities to relieve patient discomfort and prevent secondary infections. The long-term care business sells products used at long-term medical care facilities and nursing homes. The residential and nursing care business sells products to nurses and home-care helpers. The sleep and wellness business sells products to help customers sleep soundly, which include custom-made mattresses. The maintenance business provides bed maintenance and cleaning services. Paramount Bed generates the vast majority of its revenue in Japan.
90GF Score

Get the complete analysis for PBHDF

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

$19.74
Price
$16.33
GF Value