Towa Food Service Co (TSE:3329) Change In Receivables: 円-37 Mil (TTM As of Apr. 2026)

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TSE:3329 Towa Food Service Co Ltd TSE:3329
75 GF Score
Price 円2,142.00
GF Value 円2,249.30
Valuation Fairly Valued
! 2 Warning Signs
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What is Towa Food Service Co Change In Receivables?

Towa Food Service Co TSE:3329 +0.19% 75 Change In Receivables is 円-37 Mil as of Apr. 2026. GuruFocus rates TSE:3329 with a GF Score™ of 75/100 and a GF Value™ of 円2,249.30 (Fairly Valued). The stock has 2 warning signs investors should review.

Towa Food Service Co's change in receivables for the quarter that ended in Apr. 2026 was 円-37 Mil. It means Towa Food Service Co's Accounts Receivable increased by 円37 Mil from Oct. 2025 to Apr. 2026 .

Towa Food Service Co's change in receivables for the fiscal year that ended in Apr. 2026 was 円-37 Mil. It means Towa Food Service Co's Accounts Receivable increased by 円37 Mil from Apr. 2025 to Apr. 2026 .

Towa Food Service Co's Accounts Receivable for the quarter that ended in Apr. 2026 was 円252 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. Towa Food Service Co's Days Sales Outstanding for the six months ended in Apr. 2026 was 6.78.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Towa Food Service Co's liquidation value for the six months ended in Apr. 2026 was 円3,034 Mil.

Towa Food Service Co  (TSE:3329) 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.

Towa Food Service Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=252.301/6787.773*91
=6.78

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

Towa Food Service Co's liquidation value for the quarter that ended in Apr. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=4773.211-2045.311+0.75 * 252.301+0.5 * 234.149
=3,034

* 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.

Towa Food Service Co Change In Receivables Related Terms

Towa Food Service Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Towa Food Service 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.

Towa Food Service Co Change In Receivables Chart

Towa Food Service Co Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -178.52 -69.14 6.97 -34.88 -36.73

Towa Food Service Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 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 -18.83 -1.61 -33.27 0.48 -37.21
TSE:3329
75GF Score
Towa Food Service Co Ltd TSE:3329
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Towa Food Service 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 Apr. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円-37 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-37 Mil mean?
Towa Food Service Co (TSE:3329) has a Change In Receivables of 円-37 Mil as of Apr. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Towa Food Service Co and its competitors.
Is Towa Food Service Co's Change In Receivables too high?
Towa Food Service Co's current Change In Receivables is 円-37 Mil. Overall, Towa Food Service Co has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towa Food Service Co's Change In Receivables compare to MCD and SBUX?
Towa Food Service Co's Change In Receivables of 円-37 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Change In Receivables depends on the Restaurants 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 Towa Food Service Co and its competitors. Towa Food Service Co's current Change In Receivables is 円-37 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towa Food Service Co stock overvalued right now?
Based on GuruFocus' analysis, Towa Food Service Co (TSE:3329) is currently considered Fairly Valued. The stock's GF Value™ is 円2,249.30, compared to a current price of 円2,142.00 — trading 4.8% below its estimated fair value. The current Change In Receivables is 円-37 Mil. Towa Food Service Co's overall GF Score™ is 75/100 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 Towa Food Service Co (TSE:3329), the current Change In Receivables is 円-37 Mil as of Apr. 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 Towa Food Service Co (TSE:3329) Overvalued in 2026?

Based on GuruFocus' analysis, Towa Food Service Co stock appears to be undervalued. The current stock price of 円2,142.00 is trading 4.8% below its estimated GF Value™ of 円2,249.30. GuruFocus considers Towa Food Service Co to be Fairly Valued.

Key valuation signals for TSE:3329:

  • Change In Receivables: 円-37 Mil
  • GF Value™: 円2,249.30 vs. price of 円2,142.00 (4.8% below fair value)
  • GF Score™: 75/100 with 2 warning signs

No single metric tells the full story. See the TSE:3329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Towa Food Service Co Business Description

Address 3-20-1, Towa J\'S Building, 6th Floor, Shinbashi, Minato-ku, Tokyo, JPN, 105-0004
Towa Food Service Co Ltd operates of restaurants, cafes, and other specialty food stores. Its product line includes store chains known as Spaghetti-ya Dona, Ducky Duck and Pronto. The company offers coffee, tea, pasta and pizza, and other dining and cafe related products. It operates in a single segment which is food service business.
75GF Score

Get the complete analysis for TSE:3329

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

円2,142.00
Price
円2,249.30
GF Value