SAEOF (Sanden) Accounts Receivable: $327 Mil (As of Jun. 2026)

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SAEOF Sanden Corp SAEOF
42 GF Score
Price $3.60
GF Value $2.24
! 7 Warning Signs
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What is Sanden Accounts Receivable?

Sanden SAEOF 42 Accounts Receivable is $327 Mil as of Jun. 2026. GuruFocus rates SAEOF with a GF Score™ of 42/100 and a GF Value™ of $2.24. The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sanden's accounts receivables for the quarter that ended in Jun. 2026 was $327 Mil.

Accounts receivable can be measured by Days Sales Outstanding.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sanden's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-4.61.


Sanden 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=327.362/0*91
=

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

Sanden'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)
=(111.358+0.75 * 327.362+0.5 * 227.219-981.091
-0-8.366)/112.689
=-4.61

* 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.


Sanden Accounts Receivable Related Terms


Sanden Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Sanden'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.

Sanden Accounts Receivable Chart

Sanden Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 421.15 413.79 353.31 326.49 323.85

Sanden Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 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 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 373.90 361.59 364.75 363.72 327.36
SAEOF
42GF Score
Sanden Corp SAEOF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sanden 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 $327 Mil mean?
Sanden (SAEOF) has a Accounts Receivable of $327 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sanden and its competitors.
Is Sanden's Accounts Receivable too high?
Sanden's current Accounts Receivable is $327 Mil. Overall, Sanden has a GF Score™ of 42/100, reflecting its overall financial health beyond just this single metric.
How does Sanden's Accounts Receivable compare to ORLY and AZO?
Sanden's Accounts Receivable of $327 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 Sanden and its competitors. Sanden's current Accounts Receivable is $327 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sanden stock overvalued right now?
Sanden (SAEOF) has a current Accounts Receivable of $327 Mil. The stock's GF Value™ is $2.24, compared to a current price of $3.60 — trading 60.7% above its estimated fair value. The current Accounts Receivable is $327 Mil. Sanden's overall GF Score™ is 42/100 with 7 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 Sanden (SAEOF), the current Accounts Receivable is $327 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.

Is Sanden (SAEOF) Overvalued in 2026?

Based on GuruFocus' analysis, Sanden stock appears to be overvalued. The current stock price of $3.60 is trading 60.7% above its estimated GF Value™ of $2.24.

Key valuation signals for SAEOF:

  • Accounts Receivable: $327 Mil
  • GF Value™: $2.24 vs. price of $3.60 (60.7% above fair value)
  • GF Score™: 42/100 with 7 warning signs

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


Sanden Business Description

Other Exchanges 6444:JapanSOE1:Germany
Address 20 Kotobuki-cho, Gunma, Isesaki, JPN, 372-8502
Sanden Corp is a Japan-based company that operates through two segments. The company's automotive systems segment manufactures and distributes automotive air conditioning systems and air-conditioner compressors. The commercial store systems segment manufactures and distributes automatic vending machines, commercial freezers, and refrigerated showcases. Sanden Holdings' products are provided to customers including multinational automobile makers, beverage manufacturers, and home users. The company generates the majority of its sales from the Asian market.
42GF Score

Get the complete analysis for SAEOF

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

$3.60
Price
$2.24
GF Value