Asulina Co (TSE:3647) Change In Receivables: 円 Mil (TTM As of May. 2026)

Author:

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.

View Profile →

Reviewed by:

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.

View Profile →

Asulina Co Ltd TSE:3647

44 GF Score

Price 円117.00

GF Value 円162.53

Valuation Modestly Undervalued

3 Warning Signs

View Full Analysis

Start Your Free 7-Day GuruFocus Premium Trial

Unlock 30-Y financials, GF Score, and 150+ pro screeners →

What is Asulina Co Change In Receivables?

Asulina Co TSE:3647 -0.85% 44 Change In Receivables is 円 Mil as of May. 2026. GuruFocus rates TSE:3647 with a GF Score™ of 44/100 and a GF Value™ of 円162.53 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Asulina Co's change in receivables for the quarter that ended in May. 2026 was 円 Mil. It means Asulina Co's Accounts Receivable stayed the same from Feb. 2026 to May. 2026 .

Asulina Co's change in receivables for the fiscal year that ended in Aug. 2025 was 円12.4 Mil. It means Asulina Co's Accounts Receivable declined by 円12.4 Mil from Aug. 2024 to Aug. 2025 .

Asulina Co's Accounts Receivable for the quarter that ended in May. 2026 was 円16.5 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. Asulina Co's Days Sales Outstanding for the three months ended in May. 2026 was 3.11.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Asulina Co's liquidation value for the three months ended in May. 2026 was 円-160.4 Mil.

Try GuruFocus Premium free for 7 days

Unlock GF Score, GF Value, 30-Y financials, and pro screeners.

Get Started →

Asulina Co (TSE:3647) 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.

Asulina 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
=	16.524	/	484.855	*	91
=	3.11

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

Asulina 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)
=	161.633	-	848.09	+	0.75 * 16.524	+	0.5 * 1027.31
=	-160.4

* 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.

Asulina Co Change In Receivables Related Terms

Asulina Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Asulina Co's Change In Receivables can be seen below:

Asulina Co Change In Receivables Chart

Asulina Co Annual Data

Trend

Aug16

Aug17

Aug18

Aug19

Aug20

Aug21

Aug22

Aug23

Aug24

Aug25

Change In Receivables

Get a 7-Day Free Trial

1,949.84

-181.00

208.73

22.24

12.36

Asulina Co Quarterly Data
	Aug21	Nov21	Feb22	May22	Aug22	Nov22	Feb23	May23	Aug23	Nov23	Feb24	May24	Aug24	Nov24	Feb25	May25	Aug25	Nov25	Feb26	May26
Change In Receivables	Get a 7-Day Free Trial															-	-	-	-	-

44GF Score

Asulina Co Ltd TSE:3647

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

View Full Analysis

Start Your Free 7-Day GuruFocus Premium Trial

Unlock 30-Y financials, GF Score, and 150+ pro screeners →

Asulina 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 quarterly data reported by the company within the most recent 12 months, which was 円 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of 円 Mil mean?

Asulina Co (TSE:3647) has a Change In Receivables of 円 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Asulina Co and its competitors.

Is Asulina Co's Change In Receivables too high?

Asulina Co's current Change In Receivables is 円 Mil. Overall, Asulina Co has a GF Score™ of 44/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.

How does Asulina Co's Change In Receivables compare to competitors?

Asulina Co's Change In Receivables of 円 Mil can be compared against companies in the Utilities - Independent Power Producers 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 an Utilities - Independent Power Producers company?

A good Change In Receivables depends on the Utilities - Independent Power Producers 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 Asulina Co and its competitors. Asulina Co's current Change In Receivables is 円 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Asulina Co stock overvalued right now?

Based on GuruFocus' analysis, Asulina Co (TSE:3647) is currently considered Modestly Undervalued. The stock's GF Value™ is 円162.53, compared to a current price of 円117.00 — trading 28% below its estimated fair value. The current Change In Receivables is 円 Mil. Asulina Co's overall GF Score™ is 44/100 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 Asulina Co (TSE:3647), the current Change In Receivables is 円 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 Asulina Co (TSE:3647) Overvalued in 2026?

Based on GuruFocus' analysis, Asulina Co stock appears to be undervalued. The current stock price of 円117.00 is trading 28% below its estimated GF Value™ of 円162.53. GuruFocus considers Asulina Co to be Modestly Undervalued.

Key valuation signals for TSE:3647:

Change In Receivables: 円 Mil
GF Value™: 円162.53 vs. price of 円117.00 (28% below fair value)
GF Score™: 44/100 with 3 warning signs

No single metric tells the full story. See the TSE:3647 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Start Your Free 7-Day GuruFocus Premium Trial

Unlock 30-Y financials, GF Score, and 150+ pro screeners →