SERNF (Seiren Co) Accounts Receivable: $290 Mil (As of Jun. 2026)

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SERNF Seiren Co Ltd SERNF
91 GF Score
Price $19.50
GF Value $18.50
! 3 Warning Signs
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What is Seiren Co Accounts Receivable?

Seiren Co SERNF 91 Accounts Receivable is $290 Mil as of Jun. 2026. GuruFocus rates SERNF with a GF Score™ of 91/100 and a GF Value™ of $18.50. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Seiren Co's accounts receivables for the quarter that ended in Jun. 2026 was $290 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Seiren Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 86.50.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Seiren Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $3.73.


Seiren 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=289.762/305.685*91
=86.50

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

Seiren Co'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)
=(278.51+0.75 * 289.762+0.5 * 224.569-386.079
-0-3.079)/58.634
=3.73

* 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.


Seiren Co Accounts Receivable Related Terms


Seiren Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Seiren 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.

Seiren Co Accounts Receivable Chart

Seiren 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 243.90 247.45 262.14 283.26 294.00

Seiren 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 293.34 285.14 274.16 294.00 289.76
SERNF
91GF Score
Seiren Co Ltd SERNF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Seiren 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 $290 Mil mean?
Seiren Co (SERNF) has a Accounts Receivable of $290 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Seiren Co and its competitors.
Is Seiren Co's Accounts Receivable too high?
Seiren Co's current Accounts Receivable is $290 Mil. Overall, Seiren Co has a GF Score™ of 91/100, reflecting its overall financial health beyond just this single metric.
How does Seiren Co's Accounts Receivable compare to competitors?
Seiren Co's Accounts Receivable of $290 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Accounts Receivable depends on the Manufacturing - Apparel & Accessories 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 Seiren Co and its competitors. Seiren Co's current Accounts Receivable is $290 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Seiren Co stock overvalued right now?
Seiren Co (SERNF) has a current Accounts Receivable of $290 Mil. The stock's GF Value™ is $18.50, compared to a current price of $19.50 — trading 5.4% above its estimated fair value. The current Accounts Receivable is $290 Mil. Seiren Co's overall GF Score™ is 91/100 with 3 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 Seiren Co (SERNF), the current Accounts Receivable is $290 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 Seiren Co (SERNF) Overvalued in 2026?

Based on GuruFocus' analysis, Seiren Co stock appears to be overvalued. The current stock price of $19.50 is trading 5.4% above its estimated GF Value™ of $18.50.

Key valuation signals for SERNF:

  • Accounts Receivable: $290 Mil
  • GF Value™: $18.50 vs. price of $19.50 (5.4% above fair value)
  • GF Score™: 91/100 with 3 warning signs

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


Seiren Co Business Description

Other Exchanges 3569:Japan1AB:Germany
Address 1-10-1 Keya, Fukui-ku, Fukui, JPN, 918-8003
Seiren Co Ltd is a Japan-based fiber manufacturing company. It is a dyeing processor of filament fibers. The company also produces silk, synthetic fibers and textile products used in household interior and apparel. It manufactures industrial materials including automobile interiors such as seats and air bags. The company's segment includes Automotive Interior, High Fashion, Electronics, Environment and Life Materials, Medical and Other. The company generates the majority of its revenue from the Automotive Interior segment.
91GF Score

Get the complete analysis for SERNF

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

$19.50
Price
$18.50
GF Value