NGSCF (Nagase) Change In Receivables: $137 Mil (TTM As of Mar. 2026)

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NGSCF Nagase & Co Ltd NGSCF
71 GF Score
Price $7.36
GF Value $2.46
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Nagase Change In Receivables?

Nagase NGSCF -1.02% 71 Change In Receivables is $137 Mil as of Mar. 2026. GuruFocus rates NGSCF with a GF Score™ of 71/100 and a GF Value™ of $2.46 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Nagase's change in receivables for the quarter that ended in Mar. 2026 was $0 Mil. It means Nagase's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

Nagase's change in receivables for the fiscal year that ended in Mar. 2026 was $25 Mil. It means Nagase's Accounts Receivable declined by $25 Mil from Mar. 2025 to Mar. 2026 .

Nagase's Accounts Receivable for the quarter that ended in Mar. 2026 was $2,026 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. Nagase's Days Sales Outstanding for the three months ended in Mar. 2026 was 117.93.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Nagase's liquidation value for the three months ended in Mar. 2026 was $-391 Mil.

Nagase  (OTCPK:NGSCF) 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.

Nagase's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2025.646/1567.367*91
=117.93

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

Nagase's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=287.36-2757.093+0.75 * 2025.646+0.5 * 1118.956
=-391

* 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.

Nagase Change In Receivables Related Terms

Nagase Change In Receivables Historical Data

* Premium members only.

The historical data trend for Nagase'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.

Nagase Change In Receivables Chart

Nagase Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -288.71 -38.69 -49.21 77.17 24.50

Nagase 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 145.66 -4.85 -4.31 0.00 0.00
NGSCF
71GF Score
Nagase & Co Ltd NGSCF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Nagase 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $137 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 $137 Mil mean?
Nagase (NGSCF) has a Change In Receivables of $137 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Nagase and its competitors.
Is Nagase's Change In Receivables too high?
Nagase's current Change In Receivables is $137 Mil. Overall, Nagase has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nagase's Change In Receivables compare to LIN and SHW?
Nagase's Change In Receivables of $137 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Nagase and its competitors. Nagase's current Change In Receivables is $137 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nagase stock overvalued right now?
Based on GuruFocus' analysis, Nagase (NGSCF) is currently considered Significantly Overvalued. The stock's GF Value™ is $2.46, compared to a current price of $7.36 — trading 199.3% above its estimated fair value. The current Change In Receivables is $137 Mil. Nagase's overall GF Score™ is 71/100 with 2 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 Nagase (NGSCF), the current Change In Receivables is $137 Mil as of Mar. 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 Nagase (NGSCF) Overvalued in 2026?

Based on GuruFocus' analysis, Nagase stock appears to be overvalued. The current stock price of $7.36 is trading 199.3% above its estimated GF Value™ of $2.46. GuruFocus considers Nagase to be Significantly Overvalued.

Key valuation signals for NGSCF:

  • Change In Receivables: $137 Mil
  • GF Value™: $2.46 vs. price of $7.36 (199.3% above fair value)
  • GF Score™: 71/100 with 2 warning signs

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

Nagase Business Description

Other Exchanges 8012:JapanP22:Germany
Address 1-1-17 Shinmachi, Nishi-ku, Osaka, JPN, 550-8668
Nagase & Co Ltd is a Japan-based trading company focused on chemicals and related products. The company operates through five segments. The Electronics and Energy segment covers semiconductors, components, AR/VR, renewable energy, and displays. The Functional Material segment handles paints, inks, resins, chemicals, films, and sanitary materials. The Life Related segment offers pharmaceuticals, agrochemicals, food ingredients, cosmetics, reagents, and medical devices. The Mobility segment provides materials and products for batteries, electrification, in-vehicle electronics, and autonomous driving. The Processing Material segment deals with plastics, resins, molding machines, and molds, while Others includes information processing and functional services.
71GF Score

Get the complete analysis for NGSCF

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

$7.36
Price
$2.46
GF Value