CI Medical Co (TSE:3540) Change In Receivables: 円-249 Mil (TTM As of Jun. 2025)

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:3540 CI Medical Co Ltd TSE:3540
70 GF Score
Price 円1,492.00
GF Value 円2,121.23
! 5 Warning Signs
View Full Analysis

What is CI Medical Co Change In Receivables?

CI Medical Co TSE:3540 70 Change In Receivables is 円-249 Mil as of Jun. 2025. GuruFocus rates TSE:3540 with a GF Score™ of 70/100 and a GF Value™ of 円2,121.23. The stock has 5 warning signs investors should review.

CI Medical Co's change in receivables for the quarter that ended in Jun. 2025 was 円217 Mil. It means CI Medical Co's Accounts Receivable declined by 円217 Mil from Dec. 2024 to Jun. 2025 .

CI Medical Co's change in receivables for the fiscal year that ended in Dec. 2024 was 円-745 Mil. It means CI Medical Co's Accounts Receivable increased by 円745 Mil from Dec. 2023 to Dec. 2024 .

CI Medical Co's Accounts Receivable for the quarter that ended in Jun. 2025 was 円5,163 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. CI Medical Co's Days Sales Outstanding for the six months ended in Jun. 2025 was 20.42.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. CI Medical Co's liquidation value for the six months ended in Jun. 2025 was 円-4,736 Mil.

CI Medical Co  (TSE:3540) 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.

CI Medical Co's Days Sales Outstanding for the quarter that ended in Jun. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5163/46133*91
=20.42

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

CI Medical Co's liquidation value for the quarter that ended in Jun. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=5306-21569+0.75 * 5163+0.5 * 15309
=-4,736

* 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.

CI Medical Co Change In Receivables Related Terms

CI Medical Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for CI Medical 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.

CI Medical Co Change In Receivables Chart

CI Medical Co Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -814.00 53.00 -378.00 -224.00 -745.00

CI Medical Co Semi-Annual Data
Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25
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 -25.00 -199.00 -279.00 -466.00 217.00
TSE:3540
70GF Score
CI Medical Co Ltd TSE:3540
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CI Medical 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. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円-249 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-249 Mil mean?
CI Medical Co (TSE:3540) has a Change In Receivables of 円-249 Mil as of Jun. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for CI Medical Co and its competitors.
Is CI Medical Co's Change In Receivables too high?
CI Medical Co's current Change In Receivables is 円-249 Mil. Overall, CI Medical Co has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does CI Medical Co's Change In Receivables compare to PG and CL?
CI Medical Co's Change In Receivables of 円-249 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods 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 CI Medical Co and its competitors. CI Medical Co's current Change In Receivables is 円-249 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CI Medical Co stock overvalued right now?
CI Medical Co (TSE:3540) has a current Change In Receivables of 円-249 Mil. The stock's GF Value™ is 円2,121.23, compared to a current price of 円1,492.00 — trading 29.7% below its estimated fair value. The current Change In Receivables is 円-249 Mil. CI Medical Co's overall GF Score™ is 70/100 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 CI Medical Co (TSE:3540), the current Change In Receivables is 円-249 Mil as of Jun. 2025. 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 CI Medical Co (TSE:3540) Overvalued in 2026?

Based on GuruFocus' analysis, CI Medical Co stock appears to be undervalued. The current stock price of 円1,492.00 is trading 29.7% below its estimated GF Value™ of 円2,121.23.

Key valuation signals for TSE:3540:

  • Change In Receivables: 円-249 Mil
  • GF Value™: 円2,121.23 vs. price of 円1,492.00 (29.7% below fair value)
  • GF Score™: 70/100 with 5 warning signs

No single metric tells the full story. See the TSE:3540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

CI Medical Co Business Description

Address 2-6 Asahigaoka, Hakusan, Ishikawa, JPN, 924-0004
CI Medical Co Ltd engages in the development, manufacturing, and sales of dental care products. It operates 3D design labs; it offers advertising and marketing services through its website "Dental Mall" and also manages oral health care website "Ci Mall" and "Dental Fit" through which it sells oral health products and dentures. It serves medical cooperatives, dental clinics, dental associations, health centers, dental colleges, veterinary clinics, nursing home care facilities, and dental dealers.
70GF Score

Get the complete analysis for TSE:3540

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

円1,492.00
Price
円2,121.23
GF Value