Nippon Aqua Co (FRA:N3A) Change In Receivables: €0.0 Mil (TTM As of Jun. 2026)

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FRA:N3A Nippon Aqua Co Ltd FRA:N3A
79 GF Score
Price €4.40
GF Value €5.19
! 1 Warning Sign
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What is Nippon Aqua Co Change In Receivables?

Nippon Aqua Co FRA:N3A +1.38% 79 Change In Receivables is €0.0 Mil as of Jun. 2026. GuruFocus rates FRA:N3A with a GF Score™ of 79/100 and a GF Value™ of €5.19. The stock has 1 warning sign investors should review.

Nippon Aqua Co's change in receivables for the quarter that ended in Jun. 2026 was €0.0 Mil. It means Nippon Aqua Co's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Nippon Aqua Co's change in receivables for the fiscal year that ended in Dec. 2025 was €-2.3 Mil. It means Nippon Aqua Co's Accounts Receivable increased by €2.3 Mil from Dec. 2024 to Dec. 2025 .

Nippon Aqua Co's Accounts Receivable for the quarter that ended in Jun. 2026 was €48.9 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. Nippon Aqua Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 89.19.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Nippon Aqua Co's liquidation value for the three months ended in Jun. 2026 was €-18.2 Mil.

Nippon Aqua Co  (FRA:N3A) 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.

Nippon Aqua 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
=48.864592120223/49.990464715365*91
=89.19

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

Nippon Aqua Co's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=14.846715748593-76.842864522131+0.75 * 48.864592120223+0.5 * 14.292691085358
=-18.2

* 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.

Nippon Aqua Co Change In Receivables Related Terms

Nippon Aqua Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Nippon Aqua 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.

Nippon Aqua Co Change In Receivables Chart

Nippon Aqua Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -16.19 -3.83 0.00 -18.76 -2.32

Nippon Aqua Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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:N3A
79GF Score
Nippon Aqua Co Ltd FRA:N3A
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Aqua 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 €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?
Nippon Aqua Co (FRA:N3A) has a Change In Receivables of €0.0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Nippon Aqua Co and its competitors.
Is Nippon Aqua Co's Change In Receivables too high?
Nippon Aqua Co's current Change In Receivables is €0.0 Mil. Overall, Nippon Aqua Co has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Aqua Co's Change In Receivables compare to PWR and FIX?
Nippon Aqua Co's Change In Receivables of €0.0 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Nippon Aqua Co and its competitors. Nippon Aqua Co'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 Nippon Aqua Co stock overvalued right now?
Nippon Aqua Co (FRA:N3A) has a current Change In Receivables of €0.0 Mil. The stock's GF Value™ is €5.19, compared to a current price of €4.40 — trading 15.2% below its estimated fair value. The current Change In Receivables is €0.0 Mil. Nippon Aqua Co's overall GF Score™ is 79/100 with 1 warning sign 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 Nippon Aqua Co (FRA:N3A), the current Change In Receivables is €0.0 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 Nippon Aqua Co (FRA:N3A) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Aqua Co stock appears to be undervalued. The current stock price of €4.40 is trading 15.2% below its estimated GF Value™ of €5.19.

Key valuation signals for FRA:N3A:

  • Change In Receivables: €0.0 Mil
  • GF Value™: €5.19 vs. price of €4.40 (15.2% below fair value)
  • GF Score™: 79/100 with 1 warning sign

No single metric tells the full story. See the FRA:N3A stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Nippon Aqua Co Business Description

Other Exchanges 1429:Japan
Address 2-16-2 Konan, Minato-ku, Tokyo, JPN, 222-0033
Nippon Aqua Co Ltd is engaged in the development, sales, and installation of rigid polyurethane foam (Note) and waterproofing materials (polyurea). The company also provides a comprehensive service from the procurement, manufacturing, and sales of raw materials according to its specifications, to insulation design, sales of related materials such as heat-shielding materials, and on-site installation. Its business consists of a single business: thermal insulation construction and related services.
79GF Score

Get the complete analysis for FRA:N3A

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

€4.40
Price
€5.19
GF Value