NIPOF (Japan Hotel REIT Investment) Change In Receivables: $-11.5 Mil (TTM As of Dec. 2025)

What is Japan Hotel REIT Investment Change In Receivables?

Japan Hotel REIT Investment NIPOF 73 Change In Receivables is $-11.5 Mil as of Dec. 2025. GuruFocus rates NIPOF with a GF Score™ of 73/100 and a GF Value™ of $708.08. The stock has 5 warning signs investors should review.

Japan Hotel REIT Investment's change in receivables for the quarter that ended in Dec. 2025 was $-22.8 Mil. It means Japan Hotel REIT Investment's Accounts Receivable increased by $22.8 Mil from Jun. 2025 to Dec. 2025 .

Japan Hotel REIT Investment's change in receivables for the fiscal year that ended in Dec. 2025 was $-12.3 Mil. It means Japan Hotel REIT Investment's Accounts Receivable increased by $12.3 Mil from Dec. 2024 to Dec. 2025 .

Japan Hotel REIT Investment's Accounts Receivable for the quarter that ended in Dec. 2025 was $51.1 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 Hotel REIT Investment's Days Sales Outstanding for the six months ended in Dec. 2025 was 60.40.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Japan Hotel REIT Investment's liquidation value for the six months ended in Dec. 2025 was $-1,611.2 Mil.

Japan Hotel REIT Investment (OTCPK:NIPOF) 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 Hotel REIT 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
=	51.119	/	154.464	*	91
=	60.40

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

Japan Hotel REIT 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)
=	169.25	-	1818.74	+	0.75 * 51.119	+	0.5 * 0
=	-1,611.2

* 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.

Japan Hotel REIT Investment Change In Receivables Related Terms

Japan Hotel REIT Investment Change In Receivables Historical Data

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The historical data trend for Japan Hotel REIT Investment's Change In Receivables can be seen below:

Japan Hotel REIT Investment Change In Receivables Chart

Japan Hotel REIT Investment Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Change In Receivables

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-9.47

-19.96

-2.83

-7.77

-12.35

Japan Hotel REIT 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															-16.34	10.11	-18.15	11.26	-22.78

73GF Score

Japan Hotel REIT Investment Corp NIPOF

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

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Japan Hotel REIT 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 $-11.5 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of $-11.5 Mil mean?

Japan Hotel REIT Investment (NIPOF) has a Change In Receivables of $-11.5 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Japan Hotel REIT Investment and its competitors.

Is Japan Hotel REIT Investment's Change In Receivables too high?

Japan Hotel REIT Investment's current Change In Receivables is $-11.5 Mil. Overall, Japan Hotel REIT Investment has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.

How does Japan Hotel REIT Investment's Change In Receivables compare to HST and RHP?

Japan Hotel REIT Investment's Change In Receivables of $-11.5 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 Hotel REIT Investment and its competitors. Japan Hotel REIT Investment's current Change In Receivables is $-11.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Japan Hotel REIT Investment stock overvalued right now?

Japan Hotel REIT Investment (NIPOF) has a current Change In Receivables of $-11.5 Mil. The stock's GF Value™ is $708.08, compared to a current price of $471.74 — trading 33.4% below its estimated fair value. The current Change In Receivables is $-11.5 Mil. Japan Hotel REIT Investment's overall GF Score™ is 73/100 with 5 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 Hotel REIT Investment (NIPOF), the current Change In Receivables is $-11.5 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 Hotel REIT Investment (NIPOF) Overvalued in 2026?

Based on GuruFocus' analysis, Japan Hotel REIT Investment stock appears to be undervalued. The current stock price of $471.74 is trading 33.4% below its estimated GF Value™ of $708.08.

Key valuation signals for NIPOF:

Change In Receivables: $-11.5 Mil
GF Value™: $708.08 vs. price of $471.74 (33.4% below fair value)
GF Score™: 73/100 with 5 warning signs

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

Japan Hotel REIT Investment Business Description

Industry Real Estate REITs

Comparable Companies TSE:8963 TSE:3287 TSE:3463 TSE:401A TSE:3472 HST RHP XPAR:COVH APLE PK DRH SHO PEB XHR RLJ SGX:8C8U SVC SGX:J85 INN XMAD:YATO

Other Exchanges 8985:Japan

Address 4-1-18, Ebisu, Shibuya-ku, Ebisu Neonato 4th Floor, Tokyo, JPN, 150-0013

Website https://www.jhrth.co.jp

Japan Hotel REIT Investment Corp is a real estate investment trust. It aims to achieve stable earnings and sustainable growth in the asset from mid- to long-term perspectives. The company invests in business hotels, resort hotels, and city hotels, mainly located in the metropolitan areas and other cities of Japan.

73GF Score

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

$471.74

Price

$708.08

GF Value

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