YAMNF (Ya-Man) Accounts Receivable: $21.9 Mil (As of Oct. 2025)

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YAMNF Ya-Man Ltd YAMNF
88 GF Score
Price $8.45
GF Value $8.74
! 4 Warning Signs
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What is Ya-Man Accounts Receivable?

Ya-Man YAMNF 88 Accounts Receivable is $21.9 Mil as of Oct. 2025. GuruFocus rates YAMNF with a GF Score™ of 88/100 and a GF Value™ of $8.74. 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. Ya-Man's accounts receivables for the quarter that ended in Oct. 2025 was $21.9 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Ya-Man's Days Sales Outstanding for the quarter that ended in Oct. 2025 was 44.32.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Ya-Man's Net-Net Working Capital per share for the quarter that ended in Oct. 2025 was $1.98.


Ya-Man 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.

Ya-Man's Days Sales Outstanding for the quarter that ended in Oct. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=21.896/45.08*91
=44.32

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

Ya-Man's Net-Net Working Capital Per Share for the quarter that ended in Oct. 2025 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)
=(101.669+0.75 * 21.896+0.5 * 28.152-23.488
-0-0)/55.021
=1.98

* 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.


Ya-Man Accounts Receivable Related Terms


Ya-Man Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Ya-Man'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.

Ya-Man Accounts Receivable Chart

Ya-Man Annual Data
Trend Apr15 Apr16 Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 28.05 36.69 41.11 36.98 31.41

Ya-Man Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 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 24.82 27.36 16.77 21.90 22.06
YAMNF
88GF Score
Ya-Man Ltd YAMNF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Ya-Man 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 $21.9 Mil mean?
Ya-Man (YAMNF) has a Accounts Receivable of $21.9 Mil as of Oct. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Ya-Man and its competitors.
Is Ya-Man's Accounts Receivable too high?
Ya-Man's current Accounts Receivable is $21.9 Mil. Overall, Ya-Man has a GF Score™ of 88/100, reflecting its overall financial health beyond just this single metric.
How does Ya-Man's Accounts Receivable compare to PG and CL?
Ya-Man's Accounts Receivable of $21.9 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Ya-Man and its competitors. Ya-Man's current Accounts Receivable is $21.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ya-Man stock overvalued right now?
Ya-Man (YAMNF) has a current Accounts Receivable of $21.9 Mil. The stock's GF Value™ is $8.74, compared to a current price of $8.45 — trading 3.3% below its estimated fair value. The current Accounts Receivable is $21.9 Mil. Ya-Man's overall GF Score™ is 88/100 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 Ya-Man (YAMNF), the current Accounts Receivable is $21.9 Mil as of Oct. 2025. 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 Ya-Man (YAMNF) Overvalued in 2026?

Based on GuruFocus' analysis, Ya-Man stock appears to be undervalued. The current stock price of $8.45 is trading 3.3% below its estimated GF Value™ of $8.74.

Key valuation signals for YAMNF:

  • Accounts Receivable: $21.9 Mil
  • GF Value™: $8.74 vs. price of $8.45 (3.3% below fair value)
  • GF Score™: 88/100 with 4 warning signs

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


Ya-Man Business Description

Other Exchanges 6630:Japan
Address 1-4-4 Furushiba, Shingu Building, Koto-ku, Tokyo, JPN, 135-0016
Ya-Man Ltd is engaged in research, development, manufacturing, and marketing of health and beauty equipment internationally. The company offers Beauty equipment such as Beauty Rollers, Facial Steamer, Ion derivation, EMS, and Facial Tapping, among others.
88GF Score

Get the complete analysis for YAMNF

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

$8.45
Price
$8.74
GF Value