Katongyo Co (TSE:9869) Accounts Receivable: 円175,983 Mil (As of Jun. 2026)

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TSE:9869 Kato Sangyo Co Ltd TSE:9869
81 GF Score
Price 円6,710.00
GF Value 円5,782.13
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Katongyo Co Accounts Receivable?

Katongyo Co TSE:9869 -1.61% 81 Accounts Receivable is 円175,983 Mil as of Jun. 2026. GuruFocus rates TSE:9869 with a GF Score™ of 81/100 and a GF Value™ of 円5,782.13 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Katongyo Co's accounts receivables for the quarter that ended in Jun. 2026 was 円175,983 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Katongyo Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 52.69.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Katongyo Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was 円-2,231.13.


Katongyo 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=175983/304751*91
=52.69

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

Katongyo Co'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)
=(74021+0.75 * 175983+0.5 * 39455-284727
-0-8349)/30.182113
=-2,231.13

* 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.


Katongyo Co Accounts Receivable Related Terms


Katongyo Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Katongyo 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.

Katongyo Co Accounts Receivable Chart

Katongyo Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 136,195.00 149,787.00 184,043.00 168,070.00 176,295.00

Katongyo Co 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 171,894.00 176,295.00 221,254.00 183,607.00 175,983.00
TSE:9869
81GF Score
Kato Sangyo Co Ltd TSE:9869
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Katongyo 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175,983 Mil mean?
Katongyo Co (TSE:9869) has a Accounts Receivable of 円175,983 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Katongyo Co and its competitors.
Is Katongyo Co's Accounts Receivable too high?
Katongyo Co's current Accounts Receivable is 円175,983 Mil. Overall, Katongyo Co has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Katongyo Co's Accounts Receivable compare to SYY and USFD?
Katongyo Co's Accounts Receivable of 円175,983 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Accounts Receivable depends on the Retail - Defensive 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 Katongyo Co and its competitors. Katongyo Co's current Accounts Receivable is 円175,983 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Katongyo Co stock overvalued right now?
Based on GuruFocus' analysis, Katongyo Co (TSE:9869) is currently considered Modestly Overvalued. The stock's GF Value™ is 円5,782.13, compared to a current price of 円6,710.00 — trading 16% above its estimated fair value. The current Accounts Receivable is 円175,983 Mil. Katongyo Co's overall GF Score™ is 81/100 with 5 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 Katongyo Co (TSE:9869), the current Accounts Receivable is 円175,983 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 Katongyo Co (TSE:9869) Overvalued in 2026?

Based on GuruFocus' analysis, Katongyo Co stock appears to be overvalued. The current stock price of 円6,710.00 is trading 16% above its estimated GF Value™ of 円5,782.13. GuruFocus considers Katongyo Co to be Modestly Overvalued.

Key valuation signals for TSE:9869:

  • Accounts Receivable: 円175,983 Mil
  • GF Value™: 円5,782.13 vs. price of 円6,710.00 (16% above fair value)
  • GF Score™: 81/100 with 5 warning signs

No single metric tells the full story. See the TSE:9869 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Katongyo Co Business Description

Address 9-20 Matsubara-cho, Nishinomiya-shi, JPN, 662-8543
Kato Sangyo Co Ltd is a food wholesale company that handles processed foods. The company is mainly located in Japan. The company segments its operations into room temperature distribution, low temperature distribution, alcoholic beverage distribution, and other. The room temperature distribution segment involves wholesale processed foods and confections. The low temperature distribution segment engages in wholesale low-temperature foods and agricultural products. The alcoholic beverage distribution segment operates in wholesale alcoholic beverages. The other segment relates to the company's logistics business and insurance agency business.
81GF Score

Get the complete analysis for TSE:9869

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

円6,710.00
Price
円5,782.13
GF Value