First Juken Co (TSE:8917) Accounts Receivable: 円0 Mil (As of Apr. 2026)

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TSE:8917 First Juken Co Ltd TSE:8917
71 GF Score
Price 円1,140.00
GF Value 円1,105.43
Valuation Fairly Valued
! 4 Warning Signs
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What is First Juken Co Accounts Receivable?

First Juken Co TSE:8917 -0.26% 71 Accounts Receivable is 円0 Mil as of Apr. 2026. GuruFocus rates TSE:8917 with a GF Score™ of 71/100 and a GF Value™ of 円1,105.43 (Fairly Valued). 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. First Juken Co's accounts receivables for the quarter that ended in Apr. 2026 was 円0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. First Juken Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. First Juken Co's Net-Net Working Capital per share for the quarter that ended in Apr. 2026 was 円805.00.


First Juken 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.

First Juken Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/18706.434*91
=0.00

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

First Juken Co's Net-Net Working Capital Per Share for the quarter that ended in Apr. 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)
=(19987.341+0.75 * 0+0.5 * 23248.719-18996.24
-0-1414.745)/13.914
=805.00

* 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.


First Juken Co Accounts Receivable Related Terms


First Juken Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for First Juken 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.

First Juken Co Accounts Receivable Chart

First Juken Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Accounts Receivable
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First Juken Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 0.00 0.00 0.00 0.00 0.00
TSE:8917
71GF Score
First Juken Co Ltd TSE:8917
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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First Juken 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0 Mil mean?
First Juken Co (TSE:8917) has a Accounts Receivable of 円0 Mil as of Apr. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on First Juken Co and its competitors.
Is First Juken Co's Accounts Receivable too high?
First Juken Co's current Accounts Receivable is 円0 Mil. Overall, First Juken Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does First Juken Co's Accounts Receivable compare to DHI and PHM?
First Juken Co's Accounts Receivable of 円0 Mil can be compared against companies in the Homebuilding & Construction 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 Homebuilding & Construction company?
A good Accounts Receivable depends on the Homebuilding & Construction 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 First Juken Co and its competitors. First Juken Co's current Accounts Receivable is 円0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Juken Co stock overvalued right now?
Based on GuruFocus' analysis, First Juken Co (TSE:8917) is currently considered Fairly Valued. The stock's GF Value™ is 円1,105.43, compared to a current price of 円1,140.00 — trading 3.1% above its estimated fair value. The current Accounts Receivable is 円0 Mil. First Juken Co's overall GF Score™ is 71/100 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 First Juken Co (TSE:8917), the current Accounts Receivable is 円0 Mil as of Apr. 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 First Juken Co (TSE:8917) Overvalued in 2026?

Based on GuruFocus' analysis, First Juken Co stock appears to be overvalued. The current stock price of 円1,140.00 is trading 3.1% above its estimated GF Value™ of 円1,105.43. GuruFocus considers First Juken Co to be Fairly Valued.

Key valuation signals for TSE:8917:

  • Accounts Receivable: 円0 Mil
  • GF Value™: 円1,105.43 vs. price of 円1,140.00 (3.1% above fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the TSE:8917 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


First Juken Co Business Description

Address 5-6-9 Higashi-Namba-cho, Amagasaki, JPN, 660-0892
First Juken Co Ltd is a Japanese based company engaged in the development of residential housing and condominium buildings. Its detached housing business offers the wooden house with a traditional conventional construction method. Its residential condominium business offers house on sale and rental. It is also engaged insurance business that offers fire insurance and life insurance. The Group is mainly engaged in the Detached house business, Condominium business and Special construction business.
71GF Score

Get the complete analysis for TSE:8917

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

円1,140.00
Price
円1,105.43
GF Value