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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Eternal Hospitality Group Co's accounts receivables for the quarter that ended in Jan. 2026 was $9.3 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Eternal Hospitality Group Co's Days Sales Outstanding for the quarter that ended in Jan. 2026 was 10.38.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Eternal Hospitality Group Co's Net-Net Working Capital per share for the quarter that ended in Jan. 2026 was $-0.79.
Eternal Hospitality Group 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.
Eternal Hospitality Group Co's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Eternal Hospitality Group Co's accounts receivable are only considered to be worth 75% of book value:
Eternal Hospitality Group Co's Net-Net Working Capital Per Share for the quarter that ended in Jan. 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.
Eternal Hospitality Group Co Accounts Receivable Related Terms
Eternal Hospitality Group Co Accounts Receivable Historical Data
* 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.
Eternal Hospitality Group Co Accounts Receivable Chart
Eternal Hospitality Group Co (TORIF) has a Accounts Receivable of $9.3 Mil as of Jan. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Eternal Hospitality Group Co and its competitors.
Is Eternal Hospitality Group Co's Accounts Receivable too high?
Eternal Hospitality Group Co's current Accounts Receivable is $9.3 Mil. Overall, Eternal Hospitality Group Co has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Accounts Receivable compare to MCD and SBUX?
Eternal Hospitality Group Co's Accounts Receivable of $9.3 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Accounts Receivable depends on the Restaurants 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 Eternal Hospitality Group Co and its competitors. Eternal Hospitality Group Co's current Accounts Receivable is $9.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Accounts Receivable of $9.3 Mil. The stock's GF Value™ is $13.43, compared to a current price of $8.93 — trading 33.5% below its estimated fair value. The current Accounts Receivable is $9.3 Mil. Eternal Hospitality Group Co's overall GF Score™ is 69/100. 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 Eternal Hospitality Group Co (TORIF), the current Accounts Receivable is $9.3 Mil as of Jan. 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued.
The current stock price of $8.93 is trading 33.5% below its estimated GF Value™ of $13.43.
Key valuation signals for TORIF:
Accounts Receivable: $9.3 Mil
GF Value™: $13.43 vs. price of $8.93 (33.5% below fair value)
No single metric tells the full story. See the TORIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
69GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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