Computer Mind Co (TSE:2452) Accounts Receivable: 円67.2 Mil (As of Mar. 2026)

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TSE:2452 Computer Mind Co Ltd TSE:2452
12 GF Score
Price 円412.00
! 4 Warning Signs
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What is Computer Mind Co Accounts Receivable?

Computer Mind Co TSE:2452 12 Accounts Receivable is 円67.2 Mil as of Mar. 2026. GuruFocus rates TSE:2452 with a GF Score™ of 12/100. The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Computer Mind Co's accounts receivables for the quarter that ended in Mar. 2026 was 円67.2 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Computer Mind Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 62.31.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Computer Mind Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was 円101.99.

Computer Mind 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.

Computer Mind 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
=67.206/196.835*91
=62.31

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

Computer Mind 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)
=(120.304+0.75 * 67.206+0.5 * 0-125.068
-0-)/0.4475
=101.99

* 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.

Computer Mind Co Accounts Receivable Related Terms

Computer Mind Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Computer Mind 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.

Computer Mind Co Accounts Receivable Chart

Computer Mind 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 35.25 59.30 57.53 39.36 67.21

Computer Mind Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 57.53 45.15 39.36 40.65 67.21
TSE:2452
12GF Score
Computer Mind Co Ltd TSE:2452
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Computer Mind 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 円67.2 Mil mean?
Computer Mind Co (TSE:2452) has a Accounts Receivable of 円67.2 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Computer Mind Co and its competitors.
Is Computer Mind Co's Accounts Receivable too high?
Computer Mind Co's current Accounts Receivable is 円67.2 Mil. Overall, Computer Mind Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Computer Mind Co's Accounts Receivable compare to TWOH?
Computer Mind Co's Accounts Receivable of 円67.2 Mil can be compared against companies in the Software 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 Software company?
A good Accounts Receivable depends on the Software 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 Computer Mind Co and its competitors. Computer Mind Co's current Accounts Receivable is 円67.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Computer Mind Co stock overvalued right now?
Computer Mind Co (TSE:2452) has a current Accounts Receivable of 円67.2 Mil. The current Accounts Receivable is 円67.2 Mil. Computer Mind Co's overall GF Score™ is 12/100 with 4 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 Computer Mind Co (TSE:2452), the current Accounts Receivable is 円67.2 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.

Computer Mind Co Business Description

Address Omiya Miyazakidai Building 5th Floor, 2-10-9 Miyazaki, Miyamae-ku, Kawasaki-shi, Kanagawa, JPN, 216-0033
Computer Mind Co Ltd is an IT services company. The company provides IT systems development , IT technical support and IOT equipment verification.
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