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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.
J Front Retailing Co's Days Sales Outstanding for the
three
months ended in May. 2026 was 146.30.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. J Front Retailing Co's liquidation value for the
three
months ended in May. 2026 was 円-551,793 Mil.
J Front Retailing Co (NGO:3086) 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.
J Front Retailing Co's Days Sales Outstanding for the quarter that ended in May. 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.
J Front Retailing Co Change In Receivables Related Terms
J Front Retailing Co Change In Receivables Historical Data
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The historical data trend for J Front Retailing 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.
J Front Retailing 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 May. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円-3,003 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 円-3,003 Mil mean?
J Front Retailing Co (NGO:3086) has a Change In Receivables of 円-3,003 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for J Front Retailing Co and its competitors.
Is J Front Retailing Co's Change In Receivables too high?
J Front Retailing Co's current Change In Receivables is 円-3,003 Mil. Overall, J Front Retailing Co has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does J Front Retailing Co's Change In Receivables compare to DDS?
J Front Retailing Co's Change In Receivables of 円-3,003 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 J Front Retailing Co and its competitors. J Front Retailing Co's current Change In Receivables is 円-3,003 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J Front Retailing Co stock overvalued right now?
Based on GuruFocus' analysis, J Front Retailing Co (NGO:3086) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,028.62, compared to a current price of 円3,023.00 — trading 49% above its estimated fair value. The current Change In Receivables is 円-3,003 Mil. J Front Retailing Co's overall GF Score™ is 73/100 with 9 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 J Front Retailing Co (NGO:3086), the current Change In Receivables is 円-3,003 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 J Front Retailing Co (NGO:3086) Overvalued in 2026?
Based on GuruFocus' analysis, J Front Retailing Co stock appears to be overvalued.
The current stock price of 円3,023.00 is trading 49% above its estimated GF Value™ of 円2,028.62.
GuruFocus considers J Front Retailing Co to be Significantly Overvalued.
Key valuation signals for NGO:3086:
Change In Receivables: 円-3,003 Mil
GF Value™: 円2,028.62 vs. price of 円3,023.00 (49% above fair value)
No single metric tells the full story. See the NGO:3086 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
J Front Retailing Co Ltd is a Japanese retail group. The company operates through four segments. The Department Store business sells clothing, household goods, groceries, and miscellaneous items. The Developer segment handles real estate development, sales, management, operations, and interior construction. The Payment and Financial Services segment issues and operates credit cards. The Shopping Center segment develops and manages shopping centers. The Others segment includes wholesale, parking, and leasing businesses. It generates the majority of its revenue from the Department Store Business segment.
73GF Score
Get the complete analysis for NGO:3086
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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