MSBPF (Mitsubishi Pencil Co) Change In Receivables: $0.0 Mil (TTM As of Dec. 2025)

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MSBPF Mitsubishi Pencil Co Ltd MSBPF
67 GF Score
Price $14.66
GF Value $13.92
Valuation Fairly Valued
! 6 Warning Signs
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What is Mitsubishi Pencil Co Change In Receivables?

Mitsubishi Pencil Co MSBPF 67 Change In Receivables is $0.0 Mil as of Dec. 2025. GuruFocus rates MSBPF with a GF Score™ of 67/100 and a GF Value™ of $13.92 (Fairly Valued). The stock has 6 warning signs investors should review.

Mitsubishi Pencil Co's change in receivables for the quarter that ended in Dec. 2025 was $0.0 Mil. It means Mitsubishi Pencil Co's Accounts Receivable stayed the same from Sep. 2025 to Dec. 2025 .

Mitsubishi Pencil Co's change in receivables for the fiscal year that ended in Dec. 2025 was $-3.2 Mil. It means Mitsubishi Pencil Co's Accounts Receivable increased by $3.2 Mil from Dec. 2024 to Dec. 2025 .

Mitsubishi Pencil Co's Accounts Receivable for the quarter that ended in Dec. 2025 was $130.4 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. Mitsubishi Pencil Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 72.08.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Mitsubishi Pencil Co's liquidation value for the three months ended in Dec. 2025 was $161.1 Mil.


Mitsubishi Pencil Co  (OTCPK:MSBPF) 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.

Mitsubishi Pencil Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=130.372/165.045*91
=72.08

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

Mitsubishi Pencil Co'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)
=237.739-273.053+0.75 * 130.372+0.5 * 197.242
=161.1

* 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.


Mitsubishi Pencil Co Change In Receivables Related Terms


Mitsubishi Pencil Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Mitsubishi Pencil 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.

Mitsubishi Pencil Co Change In Receivables Chart

Mitsubishi Pencil 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 -7.78 -2.28 -3.73 -0.66 -3.17

Mitsubishi Pencil Co 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
MSBPF
67GF Score
Mitsubishi Pencil Co Ltd MSBPF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Mitsubishi Pencil 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 Dec. 2025 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?
Mitsubishi Pencil Co (MSBPF) has a Change In Receivables of $0.0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Mitsubishi Pencil Co and its competitors.
Is Mitsubishi Pencil Co's Change In Receivables too high?
Mitsubishi Pencil Co's current Change In Receivables is $0.0 Mil. Overall, Mitsubishi Pencil Co has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mitsubishi Pencil Co's Change In Receivables compare to competitors?
Mitsubishi Pencil Co's Change In Receivables of $0.0 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 Mitsubishi Pencil Co and its competitors. Mitsubishi Pencil 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 Mitsubishi Pencil Co stock overvalued right now?
Based on GuruFocus' analysis, Mitsubishi Pencil Co (MSBPF) is currently considered Fairly Valued. The stock's GF Value™ is $13.92, compared to a current price of $14.66 — trading 5.3% above its estimated fair value. The current Change In Receivables is $0.0 Mil. Mitsubishi Pencil Co's overall GF Score™ is 67/100 with 6 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 Mitsubishi Pencil Co (MSBPF), the current Change In Receivables is $0.0 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 Mitsubishi Pencil Co (MSBPF) Overvalued in 2026?

Based on GuruFocus' analysis, Mitsubishi Pencil Co stock appears to be overvalued. The current stock price of $14.66 is trading 5.3% above its estimated GF Value™ of $13.92. GuruFocus considers Mitsubishi Pencil Co to be Fairly Valued.

Key valuation signals for MSBPF:

  • Change In Receivables: $0.0 Mil
  • GF Value™: $13.92 vs. price of $14.66 (5.3% above fair value)
  • GF Score™: 67/100 with 6 warning signs

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


Mitsubishi Pencil Co Business Description

Other Exchanges 7976:Japan
Address 5-23-37, Higashi-ohi, Shinagawa-ku, Tokyo, JPN, 140-8537
Mitsubishi Pencil Co Ltd manufactures and distributes writing instruments, office supplies, and other products. The company operates in two business segments. The writing material and writing-material-related product segment is engaged in the manufacture and sale of pencils, ballpoint pens, rubbers, office automation equipment, correction tapes, sharpeners, cosmetics, and other products. The other segment provides adhesive tapes and handicraft products. The Japan-based company has operations across Europe, Asia, Oceania, and the Americas.
67GF Score

Get the complete analysis for MSBPF

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

$14.66
Price
$13.92
GF Value