PCNEF (Precision System Science Co) Accounts Receivable: $5.90 Mil (As of Dec. 2025)

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PCNEF Precision System Science Co Ltd PCNEF
53 GF Score
Price $2.28
GF Value $2.69
! 4 Warning Signs
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What is Precision System Science Co Accounts Receivable?

Precision System Science Co PCNEF 53 Accounts Receivable is $5.90 Mil as of Dec. 2025. GuruFocus rates PCNEF with a GF Score™ of 53/100 and a GF Value™ of $2.69. 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. Precision System Science Co's accounts receivables for the quarter that ended in Dec. 2025 was $5.90 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Precision System Science Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 69.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Precision System Science Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $0.24.


Precision System Science 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.

Precision System Science Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5.903/7.807*91
=69.00

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

Precision System Science Co'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)
=(6.467+0.75 * 5.903+0.5 * 9.456-9.197
-0-0)/27.191
=0.24

* 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.


Precision System Science Co Accounts Receivable Related Terms


Precision System Science Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Precision System Science 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.

Precision System Science Co Accounts Receivable Chart

Precision System Science Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 17.55 12.64 5.73 4.12 4.63

Precision System Science Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 3.95 4.63 5.33 5.90 8.11
PCNEF
53GF Score
Precision System Science Co Ltd PCNEF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Precision System Science 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 $5.90 Mil mean?
Precision System Science Co (PCNEF) has a Accounts Receivable of $5.90 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Precision System Science Co and its competitors.
Is Precision System Science Co's Accounts Receivable too high?
Precision System Science Co's current Accounts Receivable is $5.90 Mil. Overall, Precision System Science Co has a GF Score™ of 53/100, reflecting its overall financial health beyond just this single metric.
How does Precision System Science Co's Accounts Receivable compare to ABT and SYK?
Precision System Science Co's Accounts Receivable of $5.90 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 Precision System Science Co and its competitors. Precision System Science Co's current Accounts Receivable is $5.90 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Precision System Science Co stock overvalued right now?
Precision System Science Co (PCNEF) has a current Accounts Receivable of $5.90 Mil. The stock's GF Value™ is $2.69, compared to a current price of $2.28 — trading 15.2% below its estimated fair value. The current Accounts Receivable is $5.90 Mil. Precision System Science Co's overall GF Score™ is 53/100 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 Precision System Science Co (PCNEF), the current Accounts Receivable is $5.90 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 Precision System Science Co (PCNEF) Overvalued in 2026?

Based on GuruFocus' analysis, Precision System Science Co stock appears to be undervalued. The current stock price of $2.28 is trading 15.2% below its estimated GF Value™ of $2.69.

Key valuation signals for PCNEF:

  • Accounts Receivable: $5.90 Mil
  • GF Value™: $2.69 vs. price of $2.28 (15.2% below fair value)
  • GF Score™: 53/100 with 4 warning signs

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


Precision System Science Co Business Description

Other Exchanges 7707:Japan
Address 88 Kami-Hongo, Matsudo, JPN
Precision System Science Co Ltd is engaged in the development, manufacture, and sale of vitro diagnosis like genetic testing, protein inspection, automation equipment. The company is also engaged in production and sales of reagents and plastic consumables.
53GF Score

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

$2.28
Price
$2.69
GF Value