RTARF (Restar) Accounts Receivable: $910 Mil (As of Mar. 2026)

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RTARF Restar Corp RTARF
84 GF Score
Price $14.30
GF Value $13.71
! 1 Warning Sign
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What is Restar Accounts Receivable?

Restar RTARF 84 Accounts Receivable is $910 Mil as of Mar. 2026. GuruFocus rates RTARF with a GF Score™ of 84/100 and a GF Value™ of $13.71. The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Restar's accounts receivables for the quarter that ended in Mar. 2026 was $910 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Restar's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 67.92.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Restar's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-15.53.


Restar 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=909.633/1222.112*91
=67.92

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

Restar'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)
=(283.144+0.75 * 909.633+0.5 * 426.732-1512.761
-0-102.784)/28.118
=-15.53

* 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.


Restar Accounts Receivable Related Terms


Restar Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Restar'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.

Restar Accounts Receivable Chart

Restar 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 672.74 597.30 596.44 764.95 909.63

Restar 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 764.95 738.90 786.35 869.69 909.63
RTARF
84GF Score
Restar Corp RTARF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Restar 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 $910 Mil mean?
Restar (RTARF) has a Accounts Receivable of $910 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Restar and its competitors.
Is Restar's Accounts Receivable too high?
Restar's current Accounts Receivable is $910 Mil. Overall, Restar has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Restar's Accounts Receivable compare to NVDA and AVGO?
Restar's Accounts Receivable of $910 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Accounts Receivable depends on the Semiconductors 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 Restar and its competitors. Restar's current Accounts Receivable is $910 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Restar stock overvalued right now?
Restar (RTARF) has a current Accounts Receivable of $910 Mil. The stock's GF Value™ is $13.71, compared to a current price of $14.30 — trading 4.3% above its estimated fair value. The current Accounts Receivable is $910 Mil. Restar's overall GF Score™ is 84/100 with 1 warning sign 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 Restar (RTARF), the current Accounts Receivable is $910 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 Restar (RTARF) Overvalued in 2026?

Based on GuruFocus' analysis, Restar stock appears to be overvalued. The current stock price of $14.30 is trading 4.3% above its estimated GF Value™ of $13.71.

Key valuation signals for RTARF:

  • Accounts Receivable: $910 Mil
  • GF Value™: $13.71 vs. price of $14.30 (4.3% above fair value)
  • GF Score™: 84/100 with 1 warning sign

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


Restar Business Description

Other Exchanges 3156:Japan
Address Lester Building, 10-9 Konan 2-chome, Minato-ku, Tokyo, JPN, 108-0075
Restar Corp manufactures and distributes semiconductors and electronic components. The company offers semiconductors/modules, optical components, displays, industrial lasers, sensors, measuring instruments/filters, batteries, quartz crystal devices, adhesive materials/optical materials, and speakers/receivers. It also provides electronic manufacturing services.
84GF Score

Get the complete analysis for RTARF

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

$14.30
Price
$13.71
GF Value