Cosmo Bio Co (TSE:3386) Change In Receivables: 円42 Mil (TTM As of Jun. 2026)

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TSE:3386 Cosmo Bio Co Ltd TSE:3386
73 GF Score
Price 円1,255.00
GF Value 円1,311.67
Valuation Fairly Valued
! 4 Warning Signs
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What is Cosmo Bio Co Change In Receivables?

Cosmo Bio Co TSE:3386 -0.71% 73 Change In Receivables is 円42 Mil as of Jun. 2026. GuruFocus rates TSE:3386 with a GF Score™ of 73/100 and a GF Value™ of 円1,311.67 (Fairly Valued). The stock has 4 warning signs investors should review.

Cosmo Bio Co's change in receivables for the quarter that ended in Jun. 2026 was 円488 Mil. It means Cosmo Bio Co's Accounts Receivable declined by 円488 Mil from Dec. 2025 to Jun. 2026 .

Cosmo Bio Co's change in receivables for the fiscal year that ended in Dec. 2025 was 円-83 Mil. It means Cosmo Bio Co's Accounts Receivable increased by 円83 Mil from Dec. 2024 to Dec. 2025 .

Cosmo Bio Co's Accounts Receivable for the quarter that ended in Jun. 2026 was 円2,601 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. Cosmo Bio Co's Days Sales Outstanding for the six months ended in Jun. 2026 was 80.26.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Cosmo Bio Co's liquidation value for the six months ended in Jun. 2026 was 円4,026 Mil.

Cosmo Bio Co  (TSE:3386) 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.

Cosmo Bio Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2601/5914*91
=80.26

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

Cosmo Bio Co's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=4068-2496+0.75 * 2601+0.5 * 1006
=4,026

* 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.

Cosmo Bio Co Change In Receivables Related Terms

Cosmo Bio Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Cosmo Bio 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.

Cosmo Bio Co Change In Receivables Chart

Cosmo Bio Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 75.00 -73.00 -40.00 -140.00 -83.00

Cosmo Bio Co Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 173.00 -313.00 363.00 -446.00 488.00
TSE:3386
73GF Score
Cosmo Bio Co Ltd TSE:3386
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Cosmo Bio 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円42 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42 Mil mean?
Cosmo Bio Co (TSE:3386) has a Change In Receivables of 円42 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Cosmo Bio Co and its competitors.
Is Cosmo Bio Co's Change In Receivables too high?
Cosmo Bio Co's current Change In Receivables is 円42 Mil. Overall, Cosmo Bio Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Bio Co's Change In Receivables compare to TMO and DHR?
Cosmo Bio Co's Change In Receivables of 円42 Mil can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Change In Receivables depends on the Medical Diagnostics & Research 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 Cosmo Bio Co and its competitors. Cosmo Bio Co's current Change In Receivables is 円42 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Bio Co stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Bio Co (TSE:3386) is currently considered Fairly Valued. The stock's GF Value™ is 円1,311.67, compared to a current price of 円1,255.00 — trading 4.3% below its estimated fair value. The current Change In Receivables is 円42 Mil. Cosmo Bio Co's overall GF Score™ is 73/100 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 Cosmo Bio Co (TSE:3386), the current Change In Receivables is 円42 Mil as of Jun. 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 Cosmo Bio Co (TSE:3386) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Bio Co stock appears to be undervalued. The current stock price of 円1,255.00 is trading 4.3% below its estimated GF Value™ of 円1,311.67. GuruFocus considers Cosmo Bio Co to be Fairly Valued.

Key valuation signals for TSE:3386:

  • Change In Receivables: 円42 Mil
  • GF Value™: 円1,311.67 vs. price of 円1,255.00 (4.3% below fair value)
  • GF Score™: 73/100 with 4 warning signs

No single metric tells the full story. See the TSE:3386 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Cosmo Bio Co Business Description

Address 2-20, Toyo-Ekimae Building, Toyo 2-Chome, Koto-ku, Tokyo, JPN, 135-0016
Cosmo Bio Co Ltd is a diagnostic and research company based in Japan. The business of the company includes the purchase of reagents, instruments, and clinical test drugs for research in life science and domestic sales.
73GF Score

Get the complete analysis for TSE:3386

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

円1,255.00
Price
円1,311.67
GF Value