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.
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.
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.
Create Restaurants Holdings's Days Sales Outstanding for the
three
months ended in May. 2026 was 18.78.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Create Restaurants Holdings's liquidation value for the
three
months ended in May. 2026 was 円-68,599 Mil.
Create Restaurants Holdings (TSE:3387) 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.
Create Restaurants Holdings's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Create Restaurants Holdings's accounts receivable are only considered to be worth 75% of book value:
Create Restaurants Holdings's liquidation value for the quarter that ended in May. 2026 is calculated as:
* 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.
Create Restaurants Holdings Change In Receivables Related Terms
Create Restaurants Holdings Change In Receivables Historical Data
* 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.
Create Restaurants Holdings Change In Receivables Chart
Create Restaurants Holdings 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-884 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.
What does a Change In Receivables of 円-884 Mil mean?
Create Restaurants Holdings (TSE:3387) has a Change In Receivables of 円-884 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Create Restaurants Holdings and its competitors.
Is Create Restaurants Holdings' Change In Receivables too high?
Create Restaurants Holdings' current Change In Receivables is 円-884 Mil. Overall, Create Restaurants Holdings has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Create Restaurants Holdings' Change In Receivables compare to MCD and SBUX?
Create Restaurants Holdings' Change In Receivables of 円-884 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 Create Restaurants Holdings and its competitors. Create Restaurants Holdings's current Change In Receivables is 円-884 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Create Restaurants Holdings stock overvalued right now?
Based on GuruFocus' analysis, Create Restaurants Holdings (TSE:3387) is currently considered Fairly Valued. The stock's GF Value™ is 円732.30, compared to a current price of 円753.00 — trading 2.8% above its estimated fair value. The current Change In Receivables is 円-884 Mil. Create Restaurants Holdings' overall GF Score™ is 85/100 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 Create Restaurants Holdings (TSE:3387), the current Change In Receivables is 円-884 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 Create Restaurants Holdings (TSE:3387) Overvalued in 2026?
Based on GuruFocus' analysis, Create Restaurants Holdings stock appears to be overvalued.
The current stock price of 円753.00 is trading 2.8% above its estimated GF Value™ of 円732.30.
GuruFocus considers Create Restaurants Holdings to be Fairly Valued.
Key valuation signals for TSE:3387:
Change In Receivables: 円-884 Mil
GF Value™: 円732.30 vs. price of 円753.00 (2.8% above fair value)
No single metric tells the full story. See the TSE:3387 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Create Restaurants Holdings Inc develops, manages, and franchises a variety of food-service brands and formats that fall into categories ranging from casual food courts and ramen to Japanese-style bars and dinnertime restaurants. The company has many restaurants operating under nearly 200 different brands that typically offer Japanese, Western, or Chinese cuisines. The vast majority of the company's revenue is generated in Japan. Some of the company's notable brands are Isomaru-Suisan, Kissho, Tanto Tanto, Tsukemen Tetsu, and Hina Sushi.
85GF Score
Get the complete analysis for TSE:3387
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3387 has been successfully added to your 
