JPRRF (Japan Prime Realty Investment) Change In Receivables: $-1.0 Mil (TTM As of Dec. 2025)

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.

JPRRF Japan Prime Realty Investment Corp JPRRF
65 GF Score
Price $614.57
GF Value $600.58
! 4 Warning Signs
View Full Analysis

What is Japan Prime Realty Investment Change In Receivables?

Japan Prime Realty Investment JPRRF -9.09% 65 Change In Receivables is $-1.0 Mil as of Dec. 2025. GuruFocus rates JPRRF with a GF Score™ of 65/100 and a GF Value™ of $600.58. The stock has 4 warning signs investors should review.

Japan Prime Realty Investment's change in receivables for the quarter that ended in Dec. 2025 was $-1.9 Mil. It means Japan Prime Realty Investment's Accounts Receivable increased by $1.9 Mil from Jun. 2025 to Dec. 2025 .

Japan Prime Realty Investment's change in receivables for the fiscal year that ended in Dec. 2025 was $-1.1 Mil. It means Japan Prime Realty Investment's Accounts Receivable increased by $1.1 Mil from Dec. 2024 to Dec. 2025 .

Japan Prime Realty Investment's Accounts Receivable for the quarter that ended in Dec. 2025 was $5.2 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. Japan Prime Realty Investment's Days Sales Outstanding for the six months ended in Dec. 2025 was 7.33.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Japan Prime Realty Investment's liquidation value for the six months ended in Dec. 2025 was $-1,582.6 Mil.


Japan Prime Realty Investment  (OTCPK:JPRRF) 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 Prime Realty Investment's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5.242/130.496*91
=7.33

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

Japan Prime Realty Investment's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=149.588-1736.145+0.75 * 5.242+0.5 * 0
=-1,582.6

* 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 Prime Realty Investment Change In Receivables Related Terms


Japan Prime Realty Investment Change In Receivables Historical Data

* Premium members only.

The historical data trend for Japan Prime Realty Investment'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 Prime Realty Investment Change In Receivables Chart

Japan Prime Realty Investment 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 -3.42 0.58 -0.94 -0.19 -1.08

Japan Prime Realty Investment Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -0.83 -1.39 1.24 0.84 -1.86
JPRRF
65GF Score
Japan Prime Realty Investment Corp JPRRF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Japan Prime Realty Investment 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-1.0 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 $-1.0 Mil mean?
Japan Prime Realty Investment (JPRRF) has a Change In Receivables of $-1.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Japan Prime Realty Investment and its competitors.
Is Japan Prime Realty Investment's Change In Receivables too high?
Japan Prime Realty Investment's current Change In Receivables is $-1.0 Mil. Overall, Japan Prime Realty Investment has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Japan Prime Realty Investment's Change In Receivables compare to VICI and WPC?
Japan Prime Realty Investment's Change In Receivables of $-1.0 Mil can be compared against companies in the REITs 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 REITs company?
A good Change In Receivables depends on the REITs 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 Prime Realty Investment and its competitors. Japan Prime Realty Investment's current Change In Receivables is $-1.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Prime Realty Investment stock overvalued right now?
Japan Prime Realty Investment (JPRRF) has a current Change In Receivables of $-1.0 Mil. The stock's GF Value™ is $600.58, compared to a current price of $614.57 — trading 2.3% above its estimated fair value. The current Change In Receivables is $-1.0 Mil. Japan Prime Realty Investment's overall GF Score™ is 65/100 with 4 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 Prime Realty Investment (JPRRF), the current Change In Receivables is $-1.0 Mil as of Dec. 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 Japan Prime Realty Investment (JPRRF) Overvalued in 2026?

Based on GuruFocus' analysis, Japan Prime Realty Investment stock appears to be overvalued. The current stock price of $614.57 is trading 2.3% above its estimated GF Value™ of $600.58.

Key valuation signals for JPRRF:

  • Change In Receivables: $-1.0 Mil
  • GF Value™: $600.58 vs. price of $614.57 (2.3% above fair value)
  • GF Score™: 65/100 with 4 warning signs

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


Japan Prime Realty Investment Business Description

Industry Real EstateREITs
Other Exchanges 8955:Japan58JA:Germany
Address 4-16 Yaesu 1-chome, Chuo-ku, Tokyo, JPN, 103-0028
Japan Prime Realty Investment Corporation, or JPR, is a Japanese real estate investment trust involved in the ownership of properties in the Greater Tokyo region. The majority of JPR's real estate portfolio is comprised of office buildings, with retail properties making up the rest of the company's holdings. The vast majority of JPR's assets are in the Tokyo metropolitan area, which are mostly concentrated in Central Tokyo. The company generates nearly all of its revenue through collecting funds from investors, investing that money into real estate properties, and then collecting rental income from those properties. Its collection of tenants is fairly evenly distributed among service, information and communication, manufacturing, finance, retail, and real estate companies.
65GF Score

Get the complete analysis for JPRRF

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

$614.57
Price
$600.58
GF Value