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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.
Japan Airlines Co's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 43.91.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Japan Airlines Co's liquidation value for the
three
months ended in Jun. 2026 was €-2,619 Mil.
Japan Airlines Co (FRA:JAL) 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.
Japan Airlines Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Japan Airlines Co Change In Receivables Related Terms
Japan Airlines Co Change In Receivables Historical Data
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The historical data trend for Japan Airlines Co'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.
Japan Airlines Co 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €-188 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.
What does a Change In Receivables of €-188 Mil mean?
Japan Airlines Co (FRA:JAL) has a Change In Receivables of €-188 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Japan Airlines Co and its competitors.
Is Japan Airlines Co's Change In Receivables too high?
Japan Airlines Co's current Change In Receivables is €-188 Mil. Overall, Japan Airlines Co has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Japan Airlines Co's Change In Receivables compare to DAL and UAL?
Japan Airlines Co's Change In Receivables of €-188 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Change In Receivables depends on the Transportation 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 Japan Airlines Co and its competitors. Japan Airlines Co's current Change In Receivables is €-188 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Airlines Co stock overvalued right now?
Based on GuruFocus' analysis, Japan Airlines Co (FRA:JAL) is currently considered Fairly Valued. The stock's GF Value™ is €17.28, compared to a current price of €16.22 — trading 6.1% below its estimated fair value. The current Change In Receivables is €-188 Mil. Japan Airlines Co's overall GF Score™ is 80/100 with 5 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 Japan Airlines Co (FRA:JAL), the current Change In Receivables is €-188 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 Japan Airlines Co (FRA:JAL) Overvalued in 2026?
Based on GuruFocus' analysis, Japan Airlines Co stock appears to be undervalued.
The current stock price of €16.22 is trading 6.1% below its estimated GF Value™ of €17.28.
GuruFocus considers Japan Airlines Co to be Fairly Valued.
Key valuation signals for FRA:JAL:
Change In Receivables: €-188 Mil
GF Value™: €17.28 vs. price of €16.22 (6.1% below fair value)
No single metric tells the full story. See the FRA:JAL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Japan Airlines Co Ltd is an international air transport services company. It offers scheduled and non-scheduled air transport services and aerial work services. The company operates large aircraft, medium-sized aircraft, small aircraft, and regional jets. The company is also engaged in the travel planning and sales business, which covers travel planning and sales, baggage delivery, system development and operation, ticketing systems for the travel industry, and credit card services related to air travel.
80GF Score
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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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