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Kappa Create Co (TSE:7421) Accounts Receivable : 円3,664 Mil (As of Dec. 2024)


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What is Kappa Create Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Kappa Create Co's accounts receivables for the quarter that ended in Dec. 2024 was 円3,664 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Kappa Create Co's Days Sales Outstanding for the quarter that ended in Dec. 2024 was 18.51.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Kappa Create Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2024 was 円-209.81.


Kappa Create Co Accounts Receivable Historical Data

The historical data trend for Kappa Create 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.

* Premium members only.

Kappa Create Co Accounts Receivable Chart

Kappa Create Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3,367.00 3,031.00 3,387.00 3,586.00 3,581.00

Kappa Create Co Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25
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 3,586.00 - 3,083.00 3,664.00 3,581.00

Kappa Create Co Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.


Kappa Create 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.

Kappa Create Co's Days Sales Outstanding for the quarter that ended in Dec. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3664/18060*91
=18.51

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

Kappa Create Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2024 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)
=(8658+0.75 * 3664+0.5 * 1268-22328
-0-66)/49.349
=-209.81

* 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.


Kappa Create Co Accounts Receivable Related Terms

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Kappa Create Co Business Description

Traded in Other Exchanges
N/A
Address
12th Floor, Landmark Tower, 2-2-1, Minato-Mirai, Nishi-ku, Kanagawaa Prefecture, Yokohama, JPN, 220-8112
Kappa Create Co Ltd operates Kappa-Sushi conveyer-belt-style sushi restaurants. Kappa-Sushi has several hundred locations throughout most regions of Japan, with its biggest regions being Chubu where it has almost a third of all Kappa restaurants and Kanto where roughly a quarter of all Kappa restaurants are located. Tohoku and Kinki collectively house roughly one third of the company's restaurants, and the remaining locations are in Chugoku and Kyushu. Besides Restaurant Management, other business lines for Kappa Create include Processing and Sale of Foodstuffs, Non-life Insurance, and Real Estate.

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