Nisso Group Co (TSE:3440) Change In Receivables: 円0 Mil (TTM As of Feb. 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:3440 Nisso Group Co Ltd TSE:3440
64 GF Score
Price 円871.00
GF Value 円1,431.80
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Nisso Group Co Change In Receivables?

Nisso Group Co TSE:3440 +0.69% 64 Change In Receivables is 円0 Mil as of Feb. 2026. GuruFocus rates TSE:3440 with a GF Score™ of 64/100 and a GF Value™ of 円1,431.80 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Nisso Group Co's change in receivables for the quarter that ended in Feb. 2026 was 円0 Mil. It means Nisso Group Co's Accounts Receivable stayed the same from Nov. 2025 to Feb. 2026 .

Nisso Group Co's change in receivables for the fiscal year that ended in Aug. 2025 was 円644 Mil. It means Nisso Group Co's Accounts Receivable declined by 円644 Mil from Aug. 2024 to Aug. 2025 .

Nisso Group Co's Accounts Receivable for the quarter that ended in Feb. 2026 was 円3,334 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. Nisso Group Co's Days Sales Outstanding for the three months ended in Feb. 2026 was 59.93.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Nisso Group Co's liquidation value for the three months ended in Feb. 2026 was 円-2,781 Mil.


Nisso Group Co  (TSE:3440) 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.

Nisso Group 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
=3334/5076*91
=59.93

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

Nisso Group 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)
=9104-15662+0.75 * 3334+0.5 * 2554
=-2,781

* 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.


Nisso Group Co Change In Receivables Related Terms


Nisso Group Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Nisso Group 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.

Nisso Group Co Change In Receivables Chart

Nisso Group 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 424.14 -650.55 -35.76 -651.00 644.00

Nisso Group 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:3440
64GF Score
Nisso Group Co Ltd TSE:3440
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nisso Group 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?
Nisso Group Co (TSE:3440) 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 Nisso Group Co and its competitors.
Is Nisso Group Co's Change In Receivables too high?
Nisso Group Co's current Change In Receivables is 円0 Mil. Overall, Nisso Group Co has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nisso Group Co's Change In Receivables compare to MMM and HON?
Nisso Group Co's Change In Receivables of 円0 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Change In Receivables depends on the Conglomerates 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 Nisso Group Co and its competitors. Nisso Group 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 Nisso Group Co stock overvalued right now?
Based on GuruFocus' analysis, Nisso Group Co (TSE:3440) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,431.80, compared to a current price of 円871.00 — trading 39.2% below its estimated fair value. The current Change In Receivables is 円0 Mil. Nisso Group Co's overall GF Score™ is 64/100 with 5 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 Nisso Group Co (TSE:3440), 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 Nisso Group Co (TSE:3440) Overvalued in 2026?

Based on GuruFocus' analysis, Nisso Group Co stock appears to be undervalued. The current stock price of 円871.00 is trading 39.2% below its estimated GF Value™ of 円1,431.80. GuruFocus considers Nisso Group Co to be Significantly Undervalued.

Key valuation signals for TSE:3440:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円1,431.80 vs. price of 円871.00 (39.2% below fair value)
  • GF Score™: 64/100 with 5 warning signs

No single metric tells the full story. See the TSE:3440 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nisso Group Co Business Description

Address 2-10-25 Mukai, Minami-ku, Fukuoka Prefecture, Fukuoka City, JPN, 815-0035
Nisso Group Co Ltd is a holding company. Through its subsidiary, the group operates in metal processing, Chemical products, construction, Tile processing, wood processing, and EC site management and system development.
64GF Score

Get the complete analysis for TSE:3440

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

円871.00
Price
円1,431.80
GF Value