SHMUY (Shimizu) Change In Receivables: $0 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SHMUY Shimizu Corp SHMUY
81 GF Score
Price $62.05
GF Value $36.40
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Shimizu Change In Receivables?

Shimizu SHMUY 81 Change In Receivables is $0 Mil as of Mar. 2026. GuruFocus rates SHMUY with a GF Score™ of 81/100 and a GF Value™ of $36.40 (Significantly Overvalued). The stock has 2 warning signs investors should review.

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

Shimizu's change in receivables for the fiscal year that ended in Mar. 2026 was $-824 Mil. It means Shimizu's Accounts Receivable increased by $824 Mil from Mar. 2025 to Mar. 2026 .

Shimizu's Accounts Receivable for the quarter that ended in Mar. 2026 was $6,208 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. Shimizu's Days Sales Outstanding for the three months ended in Mar. 2026 was 143.02.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Shimizu's liquidation value for the three months ended in Mar. 2026 was $-3,201 Mil.


Shimizu  (OTCPK:SHMUY) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=6207.74/3960.684*91
=143.02

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

Shimizu'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)
=2243.42-10418.325+0.75 * 6207.74+0.5 * 636.484
=-3,201

* 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.


Shimizu Change In Receivables Related Terms


Shimizu Change In Receivables Historical Data

* Premium members only.

The historical data trend for Shimizu'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.

Shimizu Change In Receivables Chart

Shimizu 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 -331.13 -1,138.85 -380.35 530.20 -823.87

Shimizu 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
SHMUY
81GF Score
Shimizu Corp SHMUY
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shimizu 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 $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 Mil mean?
Shimizu (SHMUY) has a Change In Receivables of $0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Shimizu and its competitors.
Is Shimizu's Change In Receivables too high?
Shimizu's current Change In Receivables is $0 Mil. Overall, Shimizu has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shimizu's Change In Receivables compare to PWR and FIX?
Shimizu's Change In Receivables of $0 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Shimizu and its competitors. Shimizu's current Change In Receivables is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shimizu stock overvalued right now?
Based on GuruFocus' analysis, Shimizu (SHMUY) is currently considered Significantly Overvalued. The stock's GF Value™ is $36.40, compared to a current price of $62.05 — trading 70.5% above its estimated fair value. The current Change In Receivables is $0 Mil. Shimizu's overall GF Score™ is 81/100 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 Shimizu (SHMUY), the current Change In Receivables is $0 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 Shimizu (SHMUY) Overvalued in 2026?

Based on GuruFocus' analysis, Shimizu stock appears to be overvalued. The current stock price of $62.05 is trading 70.5% above its estimated GF Value™ of $36.40. GuruFocus considers Shimizu to be Significantly Overvalued.

Key valuation signals for SHMUY:

  • Change In Receivables: $0 Mil
  • GF Value™: $36.40 vs. price of $62.05 (70.5% above fair value)
  • GF Score™: 81/100 with 2 warning signs

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


Shimizu Business Description

Address 2-16-1 Kyobashi, Chuo-ku, Tokyo, JPN, 104-8370
Shimizu Corp is a Japan-based company mainly engaged in the construction business. The company operates through Construction, Investment and Development, Road Paving, and Others. It generates the majority of its revenue from the Construction segment. The Construction segment consolidates branches and headquarters engaged in construction activities.
81GF Score

Get the complete analysis for SHMUY

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

$62.05
Price
$36.40
GF Value