Hikari Heights-Varus Co (SSE:2137) Change In Receivables: 円-11 Mil (TTM As of Mar. 2026)

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SSE:2137 Hikari Heights-Varus Co Ltd SSE:2137
50 GF Score
Price 円720.00
GF Value 円730.19
Valuation Fairly Valued
! 5 Warning Signs
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What is Hikari Heights-Varus Co Change In Receivables?

Hikari Heights-Varus Co SSE:2137 50 Change In Receivables is 円-11 Mil as of Mar. 2026. GuruFocus rates SSE:2137 with a GF Score™ of 50/100 and a GF Value™ of 円730.19 (Fairly Valued). The stock has 5 warning signs investors should review.

Hikari Heights-Varus Co's change in receivables for the quarter that ended in Mar. 2026 was 円9 Mil. It means Hikari Heights-Varus Co's Accounts Receivable declined by 円9 Mil from Sep. 2025 to Mar. 2026 .

Hikari Heights-Varus Co's change in receivables for the fiscal year that ended in Mar. 2026 was 円-11 Mil. It means Hikari Heights-Varus Co's Accounts Receivable increased by 円11 Mil from Mar. 2025 to Mar. 2026 .

Hikari Heights-Varus Co's Accounts Receivable for the quarter that ended in Mar. 2026 was 円411 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. Hikari Heights-Varus Co's Days Sales Outstanding for the six months ended in Mar. 2026 was 49.47.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Hikari Heights-Varus Co's liquidation value for the six months ended in Mar. 2026 was 円1,455 Mil.

Hikari Heights-Varus Co  (SSE:2137) 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.

Hikari Heights-Varus Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=410.713/1515.079*91
=49.47

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

Hikari Heights-Varus Co'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)
=5161.537-4019.374+0.75 * 410.713+0.5 * 10.063
=1,455

* 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.

Hikari Heights-Varus Co Change In Receivables Related Terms

Hikari Heights-Varus Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Hikari Heights-Varus 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.

Hikari Heights-Varus Co Change In Receivables Chart

Hikari Heights-Varus Co 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 -27.05 45.74 10.13 -20.14 -10.56

Hikari Heights-Varus Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 35.51 -15.04 -5.10 -19.57 9.01
SSE:2137
50GF Score
Hikari Heights-Varus Co Ltd SSE:2137
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Hikari Heights-Varus 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 Mar. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円-11 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 円-11 Mil mean?
Hikari Heights-Varus Co (SSE:2137) has a Change In Receivables of 円-11 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Hikari Heights-Varus Co and its competitors.
Is Hikari Heights-Varus Co's Change In Receivables too high?
Hikari Heights-Varus Co's current Change In Receivables is 円-11 Mil. Overall, Hikari Heights-Varus Co has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hikari Heights-Varus Co's Change In Receivables compare to HCA and THC?
Hikari Heights-Varus Co's Change In Receivables of 円-11 Mil can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Change In Receivables depends on the Healthcare Providers & Services 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 Hikari Heights-Varus Co and its competitors. Hikari Heights-Varus Co's current Change In Receivables is 円-11 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hikari Heights-Varus Co stock overvalued right now?
Based on GuruFocus' analysis, Hikari Heights-Varus Co (SSE:2137) is currently considered Fairly Valued. The stock's GF Value™ is 円730.19, compared to a current price of 円720.00 — trading 1.4% below its estimated fair value. The current Change In Receivables is 円-11 Mil. Hikari Heights-Varus Co's overall GF Score™ is 50/100 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 Hikari Heights-Varus Co (SSE:2137), the current Change In Receivables is 円-11 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 Hikari Heights-Varus Co (SSE:2137) Overvalued in 2026?

Based on GuruFocus' analysis, Hikari Heights-Varus Co stock appears to be undervalued. The current stock price of 円720.00 is trading 1.4% below its estimated GF Value™ of 円730.19. GuruFocus considers Hikari Heights-Varus Co to be Fairly Valued.

Key valuation signals for SSE:2137:

  • Change In Receivables: 円-11 Mil
  • GF Value™: 円730.19 vs. price of 円720.00 (1.4% below fair value)
  • GF Score™: 50/100 with 5 warning signs

No single metric tells the full story. See the SSE:2137 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Hikari Heights-Varus Co Business Description

Address 1-15, Minami-juku-jo Nishi-11-chome, Chuo-ku, Sapporo, JPN, 005-0013
Hikari Heights-Varus Co Ltd is a Japanese firm engaged in operating senior homes. It operates nursing homes for the elderly. The company provides rooms for healthy elderly as well as ones requiring assisted living.
50GF Score

Get the complete analysis for SSE:2137

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

円720.00
Price
円730.19
GF Value