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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Taiheiyo Cement's accounts receivables for the quarter that ended in Mar. 2026 was $932 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Taiheiyo Cement's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 59.43.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Taiheiyo Cement's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-31.35.
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.
Taiheiyo Cement's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Taiheiyo Cement's accounts receivable are only considered to be worth 75% of book value:
Taiheiyo Cement's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:
* 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.
Taiheiyo Cement Accounts Receivable Related Terms
Taiheiyo Cement Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Taiheiyo Cement'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.
Taiheiyo Cement (THYCF) has a Accounts Receivable of $932 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Taiheiyo Cement and its competitors.
Is Taiheiyo Cement's Accounts Receivable too high?
Taiheiyo Cement's current Accounts Receivable is $932 Mil. Overall, Taiheiyo Cement has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Taiheiyo Cement's Accounts Receivable compare to CRH and VMC?
Taiheiyo Cement's Accounts Receivable of $932 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Accounts Receivable depends on the Building Materials 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 Taiheiyo Cement and its competitors. Taiheiyo Cement's current Accounts Receivable is $932 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiheiyo Cement stock overvalued right now?
Based on GuruFocus' analysis, Taiheiyo Cement (THYCF) is currently considered Fairly Valued. The stock's GF Value™ is $21.89, compared to a current price of $24.22 — trading 10.6% above its estimated fair value. The current Accounts Receivable is $932 Mil. Taiheiyo Cement's overall GF Score™ is 81/100 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 Taiheiyo Cement (THYCF), the current Accounts Receivable is $932 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 Taiheiyo Cement (THYCF) Overvalued in 2026?
Based on GuruFocus' analysis, Taiheiyo Cement stock appears to be overvalued.
The current stock price of $24.22 is trading 10.6% above its estimated GF Value™ of $21.89.
GuruFocus considers Taiheiyo Cement to be Fairly Valued.
Key valuation signals for THYCF:
Accounts Receivable: $932 Mil
GF Value™: $21.89 vs. price of $24.22 (10.6% above fair value)
No single metric tells the full story. See the THYCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Taiheiyo Cement Corp is a Japan-based company mainly engaged in the manufacture and sale of cement products. The company operates through four main segments. The Building Materials and Civil Engineering segment handles secondary concrete products and ALC (lightweight aerated concrete). The Cement segment covers various cement types and ready-mixed concrete. The Environmental Business focuses on waste recycling and desulfurization materials. The Resources segment deals with aggregates and limestone products. The Others segment includes real estate, engineering, information processing, finance, transportation, warehousing, chemical products, sports, and power supply. It generates the majority of its revenue from the Cement segment.
81GF Score
Get the complete analysis for THYCF
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
THYCF has been successfully added to your 
