SHAOF (Shimamura Co) Change In Receivables: $-21 Mil (TTM As of May. 2026)

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SHAOF Shimamura Co Ltd SHAOF
65 GF Score
Price $21.49
GF Value $58.09
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What is Shimamura Co Change In Receivables?

Shimamura Co SHAOF -4.51% 65 Change In Receivables is $-21 Mil as of May. 2026. GuruFocus rates SHAOF with a GF Score™ of 65/100 and a GF Value™ of $58.09.

Shimamura Co's change in receivables for the quarter that ended in May. 2026 was $-70 Mil. It means Shimamura Co's Accounts Receivable increased by $70 Mil from Feb. 2026 to May. 2026 .

Shimamura Co's change in receivables for the fiscal year that ended in Feb. 2026 was $-8 Mil. It means Shimamura Co's Accounts Receivable increased by $8 Mil from Feb. 2025 to Feb. 2026 .

Shimamura Co's Accounts Receivable for the quarter that ended in May. 2026 was $165 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. Shimamura Co's Days Sales Outstanding for the three months ended in May. 2026 was 13.11.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Shimamura Co's liquidation value for the three months ended in May. 2026 was $1,237 Mil.

Shimamura Co  (OTCPK:SHAOF) 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.

Shimamura Co's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=165.308/1150.696*91
=13.11

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

Shimamura Co's liquidation value for the quarter that ended in May. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1398.57-532.516+0.75 * 165.308+0.5 * 493.686
=1,237

* 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.

Shimamura Co Change In Receivables Related Terms

Shimamura Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Shimamura 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.

Shimamura Co Change In Receivables Chart

Shimamura Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -16.36 -12.82 -14.25 -9.08 -8.21

Shimamura Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 -59.71 33.63 -73.80 89.41 -70.42
SHAOF
65GF Score
Shimamura Co Ltd SHAOF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Shimamura 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 $-21 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 $-21 Mil mean?
Shimamura Co (SHAOF) has a Change In Receivables of $-21 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Shimamura Co and its competitors.
Is Shimamura Co's Change In Receivables too high?
Shimamura Co's current Change In Receivables is $-21 Mil. Overall, Shimamura Co has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Shimamura Co's Change In Receivables compare to TJX and ROST?
Shimamura Co's Change In Receivables of $-21 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 Shimamura Co and its competitors. Shimamura Co's current Change In Receivables is $-21 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shimamura Co stock overvalued right now?
Shimamura Co (SHAOF) has a current Change In Receivables of $-21 Mil. The stock's GF Value™ is $58.09, compared to a current price of $21.49 — trading 63% below its estimated fair value. The current Change In Receivables is $-21 Mil. Shimamura Co's overall GF Score™ is 65/100. 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 Shimamura Co (SHAOF), the current Change In Receivables is $-21 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 Shimamura Co (SHAOF) Overvalued in 2026?

Based on GuruFocus' analysis, Shimamura Co stock appears to be undervalued. The current stock price of $21.49 is trading 63% below its estimated GF Value™ of $58.09.

Key valuation signals for SHAOF:

  • Change In Receivables: $-21 Mil
  • GF Value™: $58.09 vs. price of $21.49 (63% below fair value)
  • GF Score™: 65/100

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

Shimamura Co Business Description

Other Exchanges 8227:Japan
Address 1-602-1 Kitabukurocho, Omiya-ku, Saitama Prefecture, Saitama, JPN, 330-9520
Shimamura Co Ltd is a Japanese apparel retailer. It is engaged in the retail sale of apparel and daily goods. The company operates both domestically and internationally, offering clothing and related products through its network of stores. It conducts business under two reportable segments: Japan and Overseas, with each segment managing sales and operations in its respective regions.
65GF Score

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

$21.49
Price
$58.09
GF Value