Artner Co (TSE:2163) Change In Receivables: 円-214 Mil (TTM As of Jan. 2026)

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TSE:2163 Artner Co Ltd TSE:2163
86 GF Score
Price 円959.00
GF Value 円1,140.44
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Artner Co Change In Receivables?

Artner Co TSE:2163 86 Change In Receivables is 円-214 Mil as of Jan. 2026. GuruFocus rates TSE:2163 with a GF Score™ of 86/100 and a GF Value™ of 円1,140.44 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Artner Co's change in receivables for the quarter that ended in Jan. 2026 was 円0 Mil. It means Artner Co's Accounts Receivable stayed the same from Oct. 2025 to Jan. 2026 .

Artner Co's change in receivables for the fiscal year that ended in Jan. 2026 was 円-122 Mil. It means Artner Co's Accounts Receivable increased by 円122 Mil from Jan. 2025 to Jan. 2026 .

Artner Co's Accounts Receivable for the quarter that ended in Jan. 2026 was 円1,790 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. Artner Co's Days Sales Outstanding for the three months ended in Jan. 2026 was 51.91.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Artner Co's liquidation value for the three months ended in Jan. 2026 was 円2,243 Mil.

Artner Co  (TSE:2163) 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.

Artner Co's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1789.787/3146.116*91
=51.91

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

Artner Co's liquidation value for the quarter that ended in Jan. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=4728.888-3835.032+0.75 * 1789.787+0.5 * 13.88
=2,243

* 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.

Artner Co Change In Receivables Related Terms

Artner Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Artner 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.

Artner Co Change In Receivables Chart

Artner Co Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -115.30 -117.40 -111.20 -217.35 -121.51

Artner Co Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 -29.54 -184.07 0.00 0.00 0.00
TSE:2163
86GF Score
Artner Co Ltd TSE:2163
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Artner 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 Jan. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円-214 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-214 Mil mean?
Artner Co (TSE:2163) has a Change In Receivables of 円-214 Mil as of Jan. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Artner Co and its competitors.
Is Artner Co's Change In Receivables too high?
Artner Co's current Change In Receivables is 円-214 Mil. Overall, Artner Co has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Artner Co's Change In Receivables compare to RHI and KFY?
Artner Co's Change In Receivables of 円-214 Mil can be compared against companies in the Business 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 Business Services company?
A good Change In Receivables depends on the Business 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 Artner Co and its competitors. Artner Co's current Change In Receivables is 円-214 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artner Co stock overvalued right now?
Based on GuruFocus' analysis, Artner Co (TSE:2163) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,140.44, compared to a current price of 円959.00 — trading 15.9% below its estimated fair value. The current Change In Receivables is 円-214 Mil. Artner Co's overall GF Score™ is 86/100 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 Artner Co (TSE:2163), the current Change In Receivables is 円-214 Mil as of Jan. 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 Artner Co (TSE:2163) Overvalued in 2026?

Based on GuruFocus' analysis, Artner Co stock appears to be undervalued. The current stock price of 円959.00 is trading 15.9% below its estimated GF Value™ of 円1,140.44. GuruFocus considers Artner Co to be Modestly Undervalued.

Key valuation signals for TSE:2163:

  • Change In Receivables: 円-214 Mil
  • GF Value™: 円1,140.44 vs. price of 円959.00 (15.9% below fair value)
  • GF Score™: 86/100 with 2 warning signs

No single metric tells the full story. See the TSE:2163 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Artner Co Business Description

Address 2-18 Nakanoshima 3-chome, Sumitomo Nakanoshima Building, 2nd Floor, Kita-ku, Tokyo, JPN, 530-0005
Artner Co Ltd provides technical outsourcing services. It is engaged in the engineer dispatch business, which involves providing specialized skills through design engineers in areas such as software (development of software to be incorporated into IoT devices and application software for network systems), electricity and electronics (design of circuit boards, which are the heart of devices and equipment, and reliability assessment), and machinery (design of mechanisms that make machines work using 2D CAD and 3D CAD), thereby supporting the design and development departments of client companies. Additionally, the company also takes part in contract and outsourcing business, accepting design and development work from client companies.
86GF Score

Get the complete analysis for TSE:2163

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

円959.00
Price
円1,140.44
GF Value