Satudora Holdings Co (TSE:3544) Change In Receivables: 円-189 Mil (TTM As of May. 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:3544 Satudora Holdings Co Ltd TSE:3544
54 GF Score
Price 円1,249.00
GF Value 円875.50
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Satudora Holdings Co Change In Receivables?

Satudora Holdings Co TSE:3544 54 Change In Receivables is 円-189 Mil as of May. 2026. GuruFocus rates TSE:3544 with a GF Score™ of 54/100 and a GF Value™ of 円875.50 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Satudora Holdings Co's change in receivables for the quarter that ended in May. 2026 was 円885 Mil. It means Satudora Holdings Co's Accounts Receivable declined by 円885 Mil from Nov. 2025 to May. 2026 .

Satudora Holdings Co's change in receivables for the fiscal year that ended in May. 2026 was 円-189 Mil. It means Satudora Holdings Co's Accounts Receivable increased by 円189 Mil from May. 2025 to May. 2026 .

Satudora Holdings Co's Accounts Receivable for the quarter that ended in May. 2026 was 円3,526 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. Satudora Holdings Co's Days Sales Outstanding for the six months ended in May. 2026 was 12.80.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Satudora Holdings Co's liquidation value for the six months ended in May. 2026 was 円-25,460 Mil.

Satudora Holdings Co  (TSE:3544) 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.

Satudora Holdings Co's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3526/50256*91
=12.80

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

Satudora Holdings Co's liquidation value for the quarter that ended in May. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1483-34937+0.75 * 3526+0.5 * 10700
=-25,460

* 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.

Satudora Holdings Co Change In Receivables Related Terms

Satudora Holdings Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Satudora Holdings 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.

Satudora Holdings Co Change In Receivables Chart

Satudora Holdings Co Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -317.00 453.00 -177.00 -537.00 -189.00

Satudora Holdings Co Semi-Annual Data
Aug16 May17 Nov17 May18 Nov18 May19 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 May25 Nov25 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 14.00 -102.00 -435.00 -1,074.00 885.00
TSE:3544
54GF Score
Satudora Holdings Co Ltd TSE:3544
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Satudora Holdings 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 May. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円-189 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-189 Mil mean?
Satudora Holdings Co (TSE:3544) has a Change In Receivables of 円-189 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Satudora Holdings Co and its competitors.
Is Satudora Holdings Co's Change In Receivables too high?
Satudora Holdings Co's current Change In Receivables is 円-189 Mil. Overall, Satudora Holdings Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Satudora Holdings Co's Change In Receivables compare to competitors?
Satudora Holdings Co's Change In Receivables of 円-189 Mil can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Change In Receivables depends on the Healthcare Providers & Services 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 Satudora Holdings Co and its competitors. Satudora Holdings Co's current Change In Receivables is 円-189 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Satudora Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Satudora Holdings Co (TSE:3544) is currently considered Significantly Overvalued. The stock's GF Value™ is 円875.50, compared to a current price of 円1,249.00 — trading 42.7% above its estimated fair value. The current Change In Receivables is 円-189 Mil. Satudora Holdings Co's overall GF Score™ is 54/100 with 7 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 Satudora Holdings Co (TSE:3544), the current Change In Receivables is 円-189 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 Satudora Holdings Co (TSE:3544) Overvalued in 2026?

Based on GuruFocus' analysis, Satudora Holdings Co stock appears to be overvalued. The current stock price of 円1,249.00 is trading 42.7% above its estimated GF Value™ of 円875.50. GuruFocus considers Satudora Holdings Co to be Significantly Overvalued.

Key valuation signals for TSE:3544:

  • Change In Receivables: 円-189 Mil
  • GF Value™: 円875.50 vs. price of 円1,249.00 (42.7% above fair value)
  • GF Score™: 54/100 with 7 warning signs

No single metric tells the full story. See the TSE:3544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Satudora Holdings Co Business Description

Address Kita 8-jo Higashi 4-chome 1-20, Higashi-ku, Sapporo, JPN, 060-0908
Satudora Holdings Co Ltd operates as a pharmaceutical retailer. The business of the company includes operating drug stores, pharmacies, wholesale and product development, energy business, and other services.
54GF Score

Get the complete analysis for TSE:3544

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

円1,249.00
Price
円875.50
GF Value