Happiness and D Co (TSE:3174) Change In Receivables: 円0 Mil (TTM As of Feb. 2026)

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TSE:3174 Happiness and D Co Ltd TSE:3174
42 GF Score
Price 円399.00
GF Value 円540.60
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Happiness and D Co Change In Receivables?

Happiness and D Co TSE:3174 -0.25% 42 Change In Receivables is 円0 Mil as of Feb. 2026. GuruFocus rates TSE:3174 with a GF Score™ of 42/100 and a GF Value™ of 円540.60 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Happiness and D Co's change in receivables for the quarter that ended in Feb. 2026 was 円0 Mil. It means Happiness and D Co's Accounts Receivable stayed the same from Aug. 2025 to Feb. 2026 .

Happiness and D Co's change in receivables for the fiscal year that ended in Aug. 2025 was 円53 Mil. It means Happiness and D Co's Accounts Receivable declined by 円53 Mil from Aug. 2024 to Aug. 2025 .

Happiness and D Co's Accounts Receivable for the quarter that ended in Feb. 2026 was 円535 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.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Happiness and D Co's liquidation value for the three months ended in Feb. 2026 was 円-2,389 Mil.

Happiness and D Co  (TSE:3174) 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.

Happiness and D Co's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=534.656/0*91
=

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

Happiness and D Co's liquidation value for the quarter that ended in Feb. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=847.754-5362.927+0.75 * 534.656+0.5 * 3450.181
=-2,389

* 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.

Happiness and D Co Change In Receivables Related Terms

Happiness and D Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Happiness and D 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.

Happiness and D Co Change In Receivables Chart

Happiness and D 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 59.73 89.22 46.67 -22.90 52.87

Happiness and D Co Quarterly Data
Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 Aug25 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 0.00 0.00 0.00 0.00 0.00
TSE:3174
42GF Score
Happiness and D Co Ltd TSE:3174
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Happiness and D 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 Feb. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円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 円0 Mil mean?
Happiness and D Co (TSE:3174) has a Change In Receivables of 円0 Mil as of Feb. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Happiness and D Co and its competitors.
Is Happiness and D Co's Change In Receivables too high?
Happiness and D Co's current Change In Receivables is 円0 Mil. Overall, Happiness and D Co has a GF Score™ of 42/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Happiness and D Co's Change In Receivables compare to CASY and WSM?
Happiness and D Co's Change In Receivables of 円0 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 Happiness and D Co and its competitors. Happiness and D Co's current Change In Receivables is 円0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Happiness and D Co stock overvalued right now?
Based on GuruFocus' analysis, Happiness and D Co (TSE:3174) is currently considered Modestly Undervalued. The stock's GF Value™ is 円540.60, compared to a current price of 円399.00 — trading 26.2% below its estimated fair value. The current Change In Receivables is 円0 Mil. Happiness and D Co's overall GF Score™ is 42/100 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 Happiness and D Co (TSE:3174), the current Change In Receivables is 円0 Mil as of Feb. 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 Happiness and D Co (TSE:3174) Overvalued in 2026?

Based on GuruFocus' analysis, Happiness and D Co stock appears to be undervalued. The current stock price of 円399.00 is trading 26.2% below its estimated GF Value™ of 円540.60. GuruFocus considers Happiness and D Co to be Modestly Undervalued.

Key valuation signals for TSE:3174:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円540.60 vs. price of 円399.00 (26.2% below fair value)
  • GF Score™: 42/100 with 4 warning signs

No single metric tells the full story. See the TSE:3174 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Happiness and D Co Business Description

Address Toka Building. 4th Floor, 1-16-1 Ginza, Chuo-ku, Tokyo, JPN, 104-0061
Happiness and D Co Ltd manages branded gift stores in Japan. It is engaged in sales of imported brand products, including jewelry, such as imported brand jewelry and diamond jewelry consisting of rings, necklaces, earrings, and bracelets; as well as watches, handbags, and accessories. The company has stores located in Hokkaido, Tohoku, Kanto, Chubu and Chugoku among other locations.
42GF Score

Get the complete analysis for TSE:3174

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

円399.00
Price
円540.60
GF Value