TOKCF (Tokyo Ohka Kogyo Co) Change In Receivables: $0 Mil (TTM As of Dec. 2025)

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TOKCF Tokyo Ohka Kogyo Co Ltd TOKCF
79 GF Score
Price $71.73
GF Value $36.51
Valuation Significantly Overvalued
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What is Tokyo Ohka Kogyo Co Change In Receivables?

Tokyo Ohka Kogyo Co TOKCF 79 Change In Receivables is $0 Mil as of Dec. 2025. GuruFocus rates TOKCF with a GF Score™ of 79/100 and a GF Value™ of $36.51 (Significantly Overvalued).

Tokyo Ohka Kogyo Co's change in receivables for the quarter that ended in Dec. 2025 was $0 Mil. It means Tokyo Ohka Kogyo Co's Accounts Receivable stayed the same from Sep. 2025 to Dec. 2025 .

Tokyo Ohka Kogyo Co's change in receivables for the fiscal year that ended in Dec. 2025 was $-33 Mil. It means Tokyo Ohka Kogyo Co's Accounts Receivable increased by $33 Mil from Dec. 2024 to Dec. 2025 .

Tokyo Ohka Kogyo Co's Accounts Receivable for the quarter that ended in Dec. 2025 was $312 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. Tokyo Ohka Kogyo Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 69.09.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Tokyo Ohka Kogyo Co's liquidation value for the three months ended in Dec. 2025 was $234 Mil.

Tokyo Ohka Kogyo Co  (OTCPK:TOKCF) 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.

Tokyo Ohka Kogyo Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=311.997/412.084*91
=69.09

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

Tokyo Ohka Kogyo Co'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)
=455.133-596.44+0.75 * 311.997+0.5 * 282.237
=234

* 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.

Tokyo Ohka Kogyo Co Change In Receivables Related Terms

Tokyo Ohka Kogyo Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Tokyo Ohka Kogyo 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.

Tokyo Ohka Kogyo Co Change In Receivables Chart

Tokyo Ohka Kogyo Co Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -53.17 -6.36 -1.82 -50.98 -33.40

Tokyo Ohka Kogyo Co 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
TOKCF
79GF Score
Tokyo Ohka Kogyo Co Ltd TOKCF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Tokyo Ohka Kogyo 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 Dec. 2025 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?
Tokyo Ohka Kogyo Co (TOKCF) has a Change In Receivables of $0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Tokyo Ohka Kogyo Co and its competitors.
Is Tokyo Ohka Kogyo Co's Change In Receivables too high?
Tokyo Ohka Kogyo Co's current Change In Receivables is $0 Mil. Overall, Tokyo Ohka Kogyo Co has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tokyo Ohka Kogyo Co's Change In Receivables compare to APH and GLW?
Tokyo Ohka Kogyo Co's Change In Receivables of $0 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 Tokyo Ohka Kogyo Co and its competitors. Tokyo Ohka Kogyo Co'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 Tokyo Ohka Kogyo Co stock overvalued right now?
Based on GuruFocus' analysis, Tokyo Ohka Kogyo Co (TOKCF) is currently considered Significantly Overvalued. The stock's GF Value™ is $36.51, compared to a current price of $71.73 — trading 96.5% above its estimated fair value. The current Change In Receivables is $0 Mil. Tokyo Ohka Kogyo Co's overall GF Score™ is 79/100. 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 Tokyo Ohka Kogyo Co (TOKCF), the current Change In Receivables is $0 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 Tokyo Ohka Kogyo Co (TOKCF) Overvalued in 2026?

Based on GuruFocus' analysis, Tokyo Ohka Kogyo Co stock appears to be overvalued. The current stock price of $71.73 is trading 96.5% above its estimated GF Value™ of $36.51. GuruFocus considers Tokyo Ohka Kogyo Co to be Significantly Overvalued.

Key valuation signals for TOKCF:

  • Change In Receivables: $0 Mil
  • GF Value™: $36.51 vs. price of $71.73 (96.5% above fair value)
  • GF Score™: 79/100

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

Tokyo Ohka Kogyo Co Business Description

Other Exchanges 4186:Japan
Address 150 Nakamaruko, Nakahara-ku, Kawasaki, JPN, 211-0012
Tokyo Ohka Kogyo Co Ltd is a Japan-based company that manufactures functional materials and processing equipment. The processing equipment sold by the firm is mainly used in the manufacturing of semiconductors and liquid crystal display products. The materials used in the manufacturing of these products are also sold by the company, particularly for the photolithography process. The firm also sells inorganic and organic chemicals.
79GF Score

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

$71.73
Price
$36.51
GF Value