AOZOF (Aozora Bank) Change In Receivables: $0.0 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

AOZOF Aozora Bank Ltd AOZOF
57 GF Score
Price $14.02
GF Value $10.75
! 8 Warning Signs
View Full Analysis

What is Aozora Bank Change In Receivables?

Aozora Bank AOZOF 57 Change In Receivables is $0.0 Mil as of Mar. 2026. GuruFocus rates AOZOF with a GF Score™ of 57/100 and a GF Value™ of $10.75. The stock has 8 warning signs investors should review.

Aozora Bank's change in receivables for the quarter that ended in Mar. 2026 was $0.0 Mil. It means Aozora Bank's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

Aozora Bank's change in receivables for the fiscal year that ended in Mar. 2026 was $0.0 Mil. It means Aozora Bank's Accounts Receivable stayed the same from Mar. 2025 to Mar. 2026 .

Aozora Bank's Accounts Receivable for the quarter that ended in Mar. 2026 was $0.0 Mil.

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 Receivable are being managed. Aozora Bank's Days Sales Outstanding for the three months ended in Mar. 2026 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Aozora Bank's liquidation value for the three months ended in Mar. 2026 was $-41,602.3 Mil.


Aozora Bank  (OTCPK:AOZOF) Change In Receivables 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 Receivable are being managed.

Aozora Bank's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/201.641*91
=0.00

2. In Ben Graham's calculation of liquidation value, Aozora Bank's accounts receivable are only considered to be worth 75% of book value:

Aozora Bank's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=9506.342-51108.678+0.75 * 0+0.5 * 0
=-41,602.3

* 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.


Aozora Bank Change In Receivables Related Terms


Aozora Bank Change In Receivables Historical Data

* Premium members only.

The historical data trend for Aozora Bank's Change In Receivables 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.

Aozora Bank Change In Receivables Chart

Aozora Bank Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Aozora Bank Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables 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
AOZOF
57GF Score
Aozora Bank Ltd AOZOF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Aozora Bank Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.0 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0.0 Mil mean?
Aozora Bank (AOZOF) has a Change In Receivables of $0.0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Aozora Bank and its competitors.
Is Aozora Bank's Change In Receivables too high?
Aozora Bank's current Change In Receivables is $0.0 Mil. Overall, Aozora Bank has a GF Score™ of 57/100, reflecting its overall financial health beyond just this single metric.
How does Aozora Bank's Change In Receivables compare to competitors?
Aozora Bank's Change In Receivables of $0.0 Mil can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Banks company?
A good Change In Receivables depends on the Banks industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Aozora Bank and its competitors. Aozora Bank's current Change In Receivables is $0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aozora Bank stock overvalued right now?
Aozora Bank (AOZOF) has a current Change In Receivables of $0.0 Mil. The stock's GF Value™ is $10.75, compared to a current price of $14.02 — trading 30.4% above its estimated fair value. The current Change In Receivables is $0.0 Mil. Aozora Bank's overall GF Score™ is 57/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Aozora Bank (AOZOF), the current Change In Receivables is $0.0 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.

Is Aozora Bank (AOZOF) Overvalued in 2026?

Based on GuruFocus' analysis, Aozora Bank stock appears to be overvalued. The current stock price of $14.02 is trading 30.4% above its estimated GF Value™ of $10.75.

Key valuation signals for AOZOF:

  • Change In Receivables: $0.0 Mil
  • GF Value™: $10.75 vs. price of $14.02 (30.4% above fair value)
  • GF Score™: 57/100 with 8 warning signs

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


Aozora Bank Business Description

Address 6-1-1 Kojimachi, Chiyoda-ku, Tokyo, JPN, 102-8660
Aozora Bank Ltd is a full-service commercial bank with operations mainly in Japan. It is engaged in banking and financial services through various business segments. The Corporate Sales Group provides lending, deposits, financial products, private equity investment, and M&A-related services for corporate clients. The Structured Finance Group handles acquisition, environmental projects, revitalization, and real estate finance. The International Business Group manages overseas investment and financing operations. The Market Group deals with derivatives, foreign exchange trading, and ALM. The Customer Relations Group offers loans, deposits, and financial products to corporate and retail clients. It generates the majority of its revenue from the Structured Finance Group segment.
57GF Score

Get the complete analysis for AOZOF

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

$14.02
Price
$10.75
GF Value