Akatsuki Eazima Co (TSE:1997) Change In Receivables: 円-362 Mil (TTM As of May. 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.

TSE:1997 Akatsuki Eazima Co Ltd TSE:1997
65 GF Score
Price 円3,925.00
GF Value 円2,299.61
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Akatsuki Eazima Co Change In Receivables?

Akatsuki Eazima Co TSE:1997 -0.88% 65 Change In Receivables is 円-362 Mil as of May. 2026. GuruFocus rates TSE:1997 with a GF Score™ of 65/100 and a GF Value™ of 円2,299.61 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Akatsuki Eazima Co's change in receivables for the quarter that ended in May. 2026 was 円404 Mil. It means Akatsuki Eazima Co's Accounts Receivable declined by 円404 Mil from Feb. 2026 to May. 2026 .

Akatsuki Eazima Co's change in receivables for the fiscal year that ended in Aug. 2025 was 円239 Mil. It means Akatsuki Eazima Co's Accounts Receivable declined by 円239 Mil from Aug. 2024 to Aug. 2025 .

Akatsuki Eazima Co's Accounts Receivable for the quarter that ended in May. 2026 was 円1,223 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. Akatsuki Eazima Co's Days Sales Outstanding for the three months ended in May. 2026 was 47.33.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Akatsuki Eazima Co's liquidation value for the three months ended in May. 2026 was 円3,593 Mil.


Akatsuki Eazima Co  (TSE:1997) 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.

Akatsuki Eazima 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
=1223.456/2358.716*91
=47.33

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

Akatsuki Eazima 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)
=5547.533-2983.245+0.75 * 1223.456+0.5 * 223.009
=3,593

* 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.


Akatsuki Eazima Co Change In Receivables Related Terms


Akatsuki Eazima Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Akatsuki Eazima 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.

Akatsuki Eazima Co Change In Receivables Chart

Akatsuki Eazima Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.51 -663.34 -119.15 370.20 238.69

Akatsuki Eazima Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 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 1,545.51 -385.80 3.26 -384.03 404.32
TSE:1997
65GF Score
Akatsuki Eazima Co Ltd TSE:1997
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Akatsuki Eazima 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 円-362 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-362 Mil mean?
Akatsuki Eazima Co (TSE:1997) has a Change In Receivables of 円-362 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Akatsuki Eazima Co and its competitors.
Is Akatsuki Eazima Co's Change In Receivables too high?
Akatsuki Eazima Co's current Change In Receivables is 円-362 Mil. Overall, Akatsuki Eazima Co has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Akatsuki Eazima Co's Change In Receivables compare to PWR and FIX?
Akatsuki Eazima Co's Change In Receivables of 円-362 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 Akatsuki Eazima Co and its competitors. Akatsuki Eazima Co's current Change In Receivables is 円-362 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Akatsuki Eazima Co stock overvalued right now?
Based on GuruFocus' analysis, Akatsuki Eazima Co (TSE:1997) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,299.61, compared to a current price of 円3,925.00 — trading 70.7% above its estimated fair value. The current Change In Receivables is 円-362 Mil. Akatsuki Eazima Co's overall GF Score™ is 65/100 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 Akatsuki Eazima Co (TSE:1997), the current Change In Receivables is 円-362 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 Akatsuki Eazima Co (TSE:1997) Overvalued in 2026?

Based on GuruFocus' analysis, Akatsuki Eazima Co stock appears to be overvalued. The current stock price of 円3,925.00 is trading 70.7% above its estimated GF Value™ of 円2,299.61. GuruFocus considers Akatsuki Eazima Co to be Significantly Overvalued.

Key valuation signals for TSE:1997:

  • Change In Receivables: 円-362 Mil
  • GF Value™: 円2,299.61 vs. price of 円3,925.00 (70.7% above fair value)
  • GF Score™: 65/100 with 2 warning signs

No single metric tells the full story. See the TSE:1997 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Akatsuki Eazima Co Business Description

Address Chiba-cho, Ibaraki Prefecture, Mito, JPN, 5770-2770
Akatsuki Eazima Co Ltd operates in the construction industry. It provides various building services, including the construction of cleaning equipment, plumbing equipment, constant temperature and humidity equipment, among others.
65GF Score

Get the complete analysis for TSE:1997

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

円3,925.00
Price
円2,299.61
GF Value