Youji (TSE:2152) Accounts Receivable: 円266 Mil (As of Jun. 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.

TSE:2152 Youji Corp TSE:2152
75 GF Score
Price 円1,548.00
GF Value 円1,452.05
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Youji Accounts Receivable?

Youji TSE:2152 +0.06% 75 Accounts Receivable is 円266 Mil as of Jun. 2026. GuruFocus rates TSE:2152 with a GF Score™ of 75/100 and a GF Value™ of 円1,452.05 (Fairly Valued). The stock has 1 warning sign investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Youji's accounts receivables for the quarter that ended in Jun. 2026 was 円266 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Youji's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 13.10.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Youji's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was 円570.37.


Youji 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=265.53/1849.046*91
=13.10

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

Youji'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)
=(9523.94+0.75 * 265.53+0.5 * 4.502-3563.839
-0-0)/10.802549
=570.37

* 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.


Youji Accounts Receivable Related Terms


Youji Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Youji'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.

Youji Accounts Receivable Chart

Youji 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 207.80 222.13 244.56 237.91 260.63

Youji 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 258.69 195.65 253.66 260.63 265.53
TSE:2152
75GF Score
Youji Corp TSE:2152
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Youji 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 円266 Mil mean?
Youji (TSE:2152) has a Accounts Receivable of 円266 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Youji and its competitors.
Is Youji's Accounts Receivable too high?
Youji's current Accounts Receivable is 円266 Mil. Overall, Youji has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Youji's Accounts Receivable compare to EDU and TAL?
Youji's Accounts Receivable of 円266 Mil can be compared against companies in the Education 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 an Education company?
A good Accounts Receivable depends on the Education 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 Youji and its competitors. Youji's current Accounts Receivable is 円266 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Youji stock overvalued right now?
Based on GuruFocus' analysis, Youji (TSE:2152) is currently considered Fairly Valued. The stock's GF Value™ is 円1,452.05, compared to a current price of 円1,548.00 — trading 6.6% above its estimated fair value. The current Accounts Receivable is 円266 Mil. Youji's overall GF Score™ is 75/100 with 1 warning sign 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 Youji (TSE:2152), the current Accounts Receivable is 円266 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 Youji (TSE:2152) Overvalued in 2026?

Based on GuruFocus' analysis, Youji stock appears to be overvalued. The current stock price of 円1,548.00 is trading 6.6% above its estimated GF Value™ of 円1,452.05. GuruFocus considers Youji to be Fairly Valued.

Key valuation signals for TSE:2152:

  • Accounts Receivable: 円266 Mil
  • GF Value™: 円1,452.05 vs. price of 円1,548.00 (6.6% above fair value)
  • GF Score™: 75/100 with 1 warning sign

No single metric tells the full story. See the TSE:2152 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Youji Business Description

Address 2-11-17 Nishigotanda, Shinagawa-ku, Tokyo, JPN
Youji Corp is engaged in the children physical education instruction-related business. It conducts projects involving children, including physical education guidance for children and elementary school students, administration of nursery schools and cram schools, travel planning, and arrangement work. It also provides kindergarten and nursery school management consulting. The company's segment include: Physical education instruction for young children Related project, that includes curricular and extracurricular physical education instruction, event planning, and therapeutic and small-scale childcare services. ; and Consulting-related business, that provides management consulting for kindergartens and nursery schools, and plans and holds seminars.
75GF Score

Get the complete analysis for TSE:2152

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

円1,548.00
Price
円1,452.05
GF Value