SANJF (Sanken Electric Co) Accounts Receivable: $105.6 Mil (As of Mar. 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.

SANJF Sanken Electric Co Ltd SANJF
47 GF Score
Price $52.89
GF Value $28.21
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Sanken Electric Co Accounts Receivable?

Sanken Electric Co SANJF 47 Accounts Receivable is $105.6 Mil as of Mar. 2026. GuruFocus rates SANJF with a GF Score™ of 47/100 and a GF Value™ of $28.21 (Significantly Overvalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sanken Electric Co's accounts receivables for the quarter that ended in Mar. 2026 was $105.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sanken Electric Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 72.74.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sanken Electric Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-15.23.


Sanken Electric 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=105.588/132.453*91
=72.74

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

Sanken Electric Co'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)
=(219.558+0.75 * 105.588+0.5 * 299.478-753.018
-0-0)/19.991
=-15.23

* 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.


Sanken Electric Co Accounts Receivable Related Terms


Sanken Electric Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Sanken Electric 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.

Sanken Electric Co Accounts Receivable Chart

Sanken Electric Co 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 300.37 299.46 228.28 136.38 105.59

Sanken Electric Co 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 115.80 97.99 90.32 105.59 95.65
SANJF
47GF Score
Sanken Electric Co Ltd SANJF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sanken Electric 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 $105.6 Mil mean?
Sanken Electric Co (SANJF) has a Accounts Receivable of $105.6 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Sanken Electric Co and its competitors.
Is Sanken Electric Co's Accounts Receivable too high?
Sanken Electric Co's current Accounts Receivable is $105.6 Mil. Overall, Sanken Electric Co has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sanken Electric Co's Accounts Receivable compare to NVDA and AVGO?
Sanken Electric Co's Accounts Receivable of $105.6 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 Sanken Electric Co and its competitors. Sanken Electric Co's current Accounts Receivable is $105.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sanken Electric Co stock overvalued right now?
Based on GuruFocus' analysis, Sanken Electric Co (SANJF) is currently considered Significantly Overvalued. The stock's GF Value™ is $28.21, compared to a current price of $52.89 — trading 87.5% above its estimated fair value. The current Accounts Receivable is $105.6 Mil. Sanken Electric Co's overall GF Score™ is 47/100 with 5 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 Sanken Electric Co (SANJF), the current Accounts Receivable is $105.6 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 Sanken Electric Co (SANJF) Overvalued in 2026?

Based on GuruFocus' analysis, Sanken Electric Co stock appears to be overvalued. The current stock price of $52.89 is trading 87.5% above its estimated GF Value™ of $28.21. GuruFocus considers Sanken Electric Co to be Significantly Overvalued.

Key valuation signals for SANJF:

  • Accounts Receivable: $105.6 Mil
  • GF Value™: $28.21 vs. price of $52.89 (87.5% above fair value)
  • GF Score™: 47/100 with 5 warning signs

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


Sanken Electric Co Business Description

Other Exchanges 6707:JapanXSK:Germany
Address 3-6-3, Kitano, Saitama-ken, Niiza-shi, JPN, 352-8666
Sanken Electric Co Ltd manufactures, sells, and purchases electric equipment and apparatuses. Its product lineup includes semiconductors, power line filters, inverters, DC power supplies, and other items. Products are offered to the automotive, power supply, LED, and other markets for purposes such as meeting global energy conservation regulations. Semiconductors are the company's leading sales generator and find use in automobiles, home appliances, and industrial automation. In addition to having its equipment manufactured domestically (Japan), and in regions such as North America, the company has stationed sales offices in each region to work with clients and meet specific needs.
47GF Score

Get the complete analysis for SANJF

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

$52.89
Price
$28.21
GF Value