Otsuka Holdings Co (STU:OS1) Change In Receivables: €-261 Mil (TTM As of Jun. 2026)

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STU:OS1 Otsuka Holdings Co Ltd STU:OS1
88 GF Score
Price €59.50
GF Value €48.68
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Otsuka Holdings Co Change In Receivables?

Otsuka Holdings Co STU:OS1 -4.80% 88 Change In Receivables is €-261 Mil as of Jun. 2026. GuruFocus rates STU:OS1 with a GF Score™ of 88/100 and a GF Value™ of €48.68 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Otsuka Holdings Co's change in receivables for the quarter that ended in Jun. 2026 was €-271 Mil. It means Otsuka Holdings Co's Accounts Receivable increased by €271 Mil from Mar. 2026 to Jun. 2026 .

Otsuka Holdings Co's change in receivables for the fiscal year that ended in Dec. 2025 was €-233 Mil. It means Otsuka Holdings Co's Accounts Receivable increased by €233 Mil from Dec. 2024 to Dec. 2025 .

Otsuka Holdings Co's Accounts Receivable for the quarter that ended in Jun. 2026 was €3,187 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. Otsuka Holdings Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 76.71.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Otsuka Holdings Co's liquidation value for the three months ended in Jun. 2026 was €359 Mil.


Otsuka Holdings Co  (STU:OS1) 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.

Otsuka Holdings Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3186.592/3790.369*91
=76.71

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

Otsuka Holdings Co's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=2731.584-5880.259+0.75 * 3186.592+0.5 * 2234.707
=359

* 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.


Otsuka Holdings Co Change In Receivables Related Terms


Otsuka Holdings Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Otsuka Holdings 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.

Otsuka Holdings Co Change In Receivables Chart

Otsuka Holdings Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 103.57 -157.30 -202.54 -59.05 -232.62

Otsuka Holdings Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -130.53 -103.87 -96.35 210.78 -271.47
STU:OS1
88GF Score
Otsuka Holdings Co Ltd STU:OS1
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Otsuka Holdings 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €-261 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 €-261 Mil mean?
Otsuka Holdings Co (STU:OS1) has a Change In Receivables of €-261 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Otsuka Holdings Co and its competitors.
Is Otsuka Holdings Co's Change In Receivables too high?
Otsuka Holdings Co's current Change In Receivables is €-261 Mil. Overall, Otsuka Holdings Co has a GF Score™ of 88/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Otsuka Holdings Co's Change In Receivables compare to LLY and JNJ?
Otsuka Holdings Co's Change In Receivables of €-261 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Change In Receivables depends on the Drug Manufacturers 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 Otsuka Holdings Co and its competitors. Otsuka Holdings Co's current Change In Receivables is €-261 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Otsuka Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Otsuka Holdings Co (STU:OS1) is currently considered Modestly Overvalued. The stock's GF Value™ is €48.68, compared to a current price of €59.50 — trading 22.2% above its estimated fair value. The current Change In Receivables is €-261 Mil. Otsuka Holdings Co's overall GF Score™ is 88/100 with 4 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 Otsuka Holdings Co (STU:OS1), the current Change In Receivables is €-261 Mil as of Jun. 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 Otsuka Holdings Co (STU:OS1) Overvalued in 2026?

Based on GuruFocus' analysis, Otsuka Holdings Co stock appears to be overvalued. The current stock price of €59.50 is trading 22.2% above its estimated GF Value™ of €48.68. GuruFocus considers Otsuka Holdings Co to be Modestly Overvalued.

Key valuation signals for STU:OS1:

  • Change In Receivables: €-261 Mil
  • GF Value™: €48.68 vs. price of €59.50 (22.2% above fair value)
  • GF Score™: 88/100 with 4 warning signs

No single metric tells the full story. See the STU:OS1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Otsuka Holdings Co Business Description

Address 2-16-4 Konan, Shinagawa Grand Central Tower, Minato-ku, Tokyo, JPN, 108-8241
Otsuka Holdings Co Ltd is a Japan-based company that operates in pharmaceuticals, nutraceuticals, and consumer products. It operates through four reportable segments: Medical-related Business, Nutraceutical-related Business, Consumer-related Business, and Other Business. The Medical Business manufactures and sells therapeutic drugs and infusions, the Nutraceutical Business produces functional foods, beverages, and nutritional supplements, the Consumer Business offers mineral water, beverages, and foods, while the Other Business provides storage services and manufactures chemicals and analytical equipment. It generates the majority of its revenue from the medical-related business segment.
88GF Score

Get the complete analysis for STU:OS1

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

€59.50
Price
€48.68
GF Value