Linical Co (TSE:2183) Change In Receivables: 円1,176 Mil (TTM As of Mar. 2026)

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TSE:2183 Linical Co Ltd TSE:2183
41 GF Score
Price 円207.00
GF Value 円331.75
Valuation Possible Value Trap
! 5 Warning Signs
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What is Linical Co Change In Receivables?

Linical Co TSE:2183 +0.98% 41 Change In Receivables is 円1,176 Mil as of Mar. 2026. GuruFocus rates TSE:2183 with a GF Score™ of 41/100 and a GF Value™ of 円331.75 (Possible Value Trap). The stock has 5 warning signs investors should review.

Linical Co's change in receivables for the quarter that ended in Mar. 2026 was 円861 Mil. It means Linical Co's Accounts Receivable declined by 円861 Mil from Sep. 2025 to Mar. 2026 .

Linical Co's change in receivables for the fiscal year that ended in Mar. 2026 was 円1,176 Mil. It means Linical Co's Accounts Receivable declined by 円1,176 Mil from Mar. 2025 to Mar. 2026 .

Linical Co's Accounts Receivable for the quarter that ended in Mar. 2026 was 円1,739 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. Linical Co's Days Sales Outstanding for the six months ended in Mar. 2026 was 83.38.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Linical Co's liquidation value for the six months ended in Mar. 2026 was 円-1,515 Mil.


Linical Co  (TSE:2183) 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.

Linical 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
=1738.933/3806.13*91
=83.38

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

Linical 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)
=5204.281-8023.441+0.75 * 1738.933+0.5 * 0
=-1,515

* 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.


Linical Co Change In Receivables Related Terms


Linical Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Linical 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.

Linical Co Change In Receivables Chart

Linical 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 126.09 -413.22 195.47 658.75 1,175.87

Linical 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 -24.35 494.86 163.89 315.16 860.71
TSE:2183
41GF Score
Linical Co Ltd TSE:2183
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Linical 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1,176 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1,176 Mil mean?
Linical Co (TSE:2183) has a Change In Receivables of 円1,176 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Linical Co and its competitors.
Is Linical Co's Change In Receivables too high?
Linical Co's current Change In Receivables is 円1,176 Mil. Overall, Linical Co has a GF Score™ of 41/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Linical Co's Change In Receivables compare to VRTX and REGN?
Linical Co's Change In Receivables of 円1,176 Mil can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Change In Receivables depends on the Biotechnology 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 Linical Co and its competitors. Linical Co's current Change In Receivables is 円1,176 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Linical Co stock overvalued right now?
Based on GuruFocus' analysis, Linical Co (TSE:2183) is currently considered Possible Value Trap. The stock's GF Value™ is 円331.75, compared to a current price of 円207.00 — trading 37.6% below its estimated fair value. The current Change In Receivables is 円1,176 Mil. Linical Co's overall GF Score™ is 41/100 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 Linical Co (TSE:2183), the current Change In Receivables is 円1,176 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 Linical Co (TSE:2183) Overvalued in 2026?

Based on GuruFocus' analysis, Linical Co stock appears to be undervalued. The current stock price of 円207.00 is trading 37.6% below its estimated GF Value™ of 円331.75. GuruFocus considers Linical Co to be Possible Value Trap.

Key valuation signals for TSE:2183:

  • Change In Receivables: 円1,176 Mil
  • GF Value™: 円331.75 vs. price of 円207.00 (37.6% below fair value)
  • GF Score™: 41/100 with 5 warning signs

No single metric tells the full story. See the TSE:2183 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Linical Co Business Description

Address 1-6-1 Miyahara, 10th floor, Shin-Osaka Brick Building, Yodogawa-ku, Osaka, JPN, 532-0003
Linical Co Ltd is a pharmaceutical company.
41GF Score

Get the complete analysis for TSE:2183

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

円207.00
Price
円331.75
GF Value