Shirohato Co (TSE:3192) Change In Receivables: 円0 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:3192 Shirohato Co Ltd TSE:3192
57 GF Score
Price 円293.00
GF Value 円267.16
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Shirohato Co Change In Receivables?

Shirohato Co TSE:3192 -0.68% 57 Change In Receivables is 円0 Mil as of May. 2026. GuruFocus rates TSE:3192 with a GF Score™ of 57/100 and a GF Value™ of 円267.16 (Fairly Valued). The stock has 3 warning signs investors should review.

Shirohato Co's change in receivables for the quarter that ended in May. 2026 was 円0 Mil. It means Shirohato Co's Accounts Receivable stayed the same from Feb. 2026 to May. 2026 .

Shirohato Co's change in receivables for the fiscal year that ended in Feb. 2025 was 円-19 Mil. It means Shirohato Co's Accounts Receivable increased by 円19 Mil from Feb. 2024 to Feb. 2025 .

Shirohato Co's Accounts Receivable for the quarter that ended in May. 2026 was 円367 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. Shirohato Co's Days Sales Outstanding for the three months ended in May. 2026 was 30.98.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Shirohato Co's liquidation value for the three months ended in May. 2026 was 円-1,391 Mil.

Shirohato Co  (TSE:3192) 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.

Shirohato 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
=367.172/1081.435*91
=30.98

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

Shirohato 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)
=381.42-2671.673+0.75 * 367.172+0.5 * 1248.506
=-1,391

* 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.

Shirohato Co Change In Receivables Related Terms

Shirohato Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Shirohato 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.

Shirohato Co Change In Receivables Chart

Shirohato Co Annual Data
Trend Aug16 Aug17 Aug18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 18.02 -45.18 50.12 -40.97 -18.66

Shirohato 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 0.00 0.00 0.00 0.00 0.00
TSE:3192
57GF Score
Shirohato Co Ltd TSE:3192
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shirohato 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?
Shirohato Co (TSE:3192) has a Change In Receivables of 円0 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Shirohato Co and its competitors.
Is Shirohato Co's Change In Receivables too high?
Shirohato Co's current Change In Receivables is 円0 Mil. Overall, Shirohato Co has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Shirohato Co's Change In Receivables compare to AMZN and BABA?
Shirohato 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 Shirohato Co and its competitors. Shirohato 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 Shirohato Co stock overvalued right now?
Based on GuruFocus' analysis, Shirohato Co (TSE:3192) is currently considered Fairly Valued. The stock's GF Value™ is 円267.16, compared to a current price of 円293.00 — trading 9.7% above its estimated fair value. The current Change In Receivables is 円0 Mil. Shirohato Co's overall GF Score™ is 57/100 with 3 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 Shirohato Co (TSE:3192), the current Change In Receivables is 円0 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 Shirohato Co (TSE:3192) Overvalued in 2026?

Based on GuruFocus' analysis, Shirohato Co stock appears to be overvalued. The current stock price of 円293.00 is trading 9.7% above its estimated GF Value™ of 円267.16. GuruFocus considers Shirohato Co to be Fairly Valued.

Key valuation signals for TSE:3192:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円267.16 vs. price of 円293.00 (9.7% above fair value)
  • GF Score™: 57/100 with 3 warning signs

No single metric tells the full story. See the TSE:3192 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Shirohato Co Business Description

Address 505 Takeda Mukaishiro-cho, Fushimi-ku, Kyoto, JPN, 612-8418
Shirohato Co Ltd operates as an online shopping website company. It offers innerwear for men and women. The business activity of the group includes the purchase of innerwear from inner manufacturers and selling to individual customers through various channels on the Internet.
57GF Score

Get the complete analysis for TSE:3192

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

円293.00
Price
円267.16
GF Value