Nachi-Fujikoshi (FRA:8UM) Change In Receivables: €0 Mil (TTM As of May. 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.

FRA:8UM Nachi-Fujikoshi Corp FRA:8UM
71 GF Score
Price €29.00
GF Value €20.15
! 3 Warning Signs
View Full Analysis

What is Nachi-Fujikoshi Change In Receivables?

Nachi-Fujikoshi FRA:8UM +0.69% 71 Change In Receivables is €0 Mil as of May. 2026. GuruFocus rates FRA:8UM with a GF Score™ of 71/100 and a GF Value™ of €20.15. The stock has 3 warning signs investors should review.

Nachi-Fujikoshi's change in receivables for the quarter that ended in May. 2026 was €0 Mil. It means Nachi-Fujikoshi's Accounts Receivable stayed the same from Feb. 2026 to May. 2026 .

Nachi-Fujikoshi's change in receivables for the fiscal year that ended in Nov. 2025 was €18 Mil. It means Nachi-Fujikoshi's Accounts Receivable declined by €18 Mil from Nov. 2024 to Nov. 2025 .

Nachi-Fujikoshi's Accounts Receivable for the quarter that ended in May. 2026 was €315 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. Nachi-Fujikoshi's Days Sales Outstanding for the three months ended in May. 2026 was 82.05.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Nachi-Fujikoshi's liquidation value for the three months ended in May. 2026 was €-265 Mil.


Nachi-Fujikoshi  (FRA:8UM) 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.

Nachi-Fujikoshi's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=314.525/349.782*91
=82.05

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

Nachi-Fujikoshi's liquidation value for the quarter that ended in May. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=180.955-871.003+0.75 * 314.525+0.5 * 378.403
=-265

* 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.


Nachi-Fujikoshi Change In Receivables Related Terms


Nachi-Fujikoshi Change In Receivables Historical Data

* Premium members only.

The historical data trend for Nachi-Fujikoshi'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.

Nachi-Fujikoshi Change In Receivables Chart

Nachi-Fujikoshi Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -47.93 -55.42 3.90 28.85 17.74

Nachi-Fujikoshi Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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
FRA:8UM
71GF Score
Nachi-Fujikoshi Corp FRA:8UM
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nachi-Fujikoshi 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 May. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €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 Mil mean?
Nachi-Fujikoshi (FRA:8UM) has a Change In Receivables of €0 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Nachi-Fujikoshi and its competitors.
Is Nachi-Fujikoshi's Change In Receivables too high?
Nachi-Fujikoshi's current Change In Receivables is €0 Mil. Overall, Nachi-Fujikoshi has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Nachi-Fujikoshi's Change In Receivables compare to SNA and RBC?
Nachi-Fujikoshi's Change In Receivables of €0 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Change In Receivables depends on the Industrial Products 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 Nachi-Fujikoshi and its competitors. Nachi-Fujikoshi's current Change In Receivables is €0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nachi-Fujikoshi stock overvalued right now?
Nachi-Fujikoshi (FRA:8UM) has a current Change In Receivables of €0 Mil. The stock's GF Value™ is €20.15, compared to a current price of €29.00 — trading 43.9% above its estimated fair value. The current Change In Receivables is €0 Mil. Nachi-Fujikoshi's overall GF Score™ is 71/100 with 3 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 Nachi-Fujikoshi (FRA:8UM), the current Change In Receivables is €0 Mil as of May. 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 Nachi-Fujikoshi (FRA:8UM) Overvalued in 2026?

Based on GuruFocus' analysis, Nachi-Fujikoshi stock appears to be overvalued. The current stock price of €29.00 is trading 43.9% above its estimated GF Value™ of €20.15.

Key valuation signals for FRA:8UM:

  • Change In Receivables: €0 Mil
  • GF Value™: €20.15 vs. price of €29.00 (43.9% above fair value)
  • GF Score™: 71/100 with 3 warning signs

No single metric tells the full story. See the FRA:8UM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nachi-Fujikoshi Business Description

Other Exchanges 6474:Japan
Address Shiodome Sumitomo Building 17th Floor, 1-9-2 Higashi-Shinbasi, Minato-ku, Tokyo, JPN, 105-0021
Nachi-Fujikoshi Corp is a Japanese manufacturer of machining tools. The company operates six business segments: bearings, hydraulic equipment, cutting tools, machine tools, robots, and special steels and industrial furnaces. The largest segment by revenue, bearings, offers various forms of ball and roller bearings. The other segments offer drills and mills, broaching machines and power finishers, welding and handling robots, hydraulic valves and pumps, alloys and special steels, coating equipment and services, and thermo-furnace systems.
71GF Score

Get the complete analysis for FRA:8UM

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

€29.00
Price
€20.15
GF Value