The Why How Do Co (TSE:3823) Change In Receivables: 円 Mil (TTM As of Jul. 2026)

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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:3823 The Why How Do Co Inc TSE:3823
44 GF Score
Price 円42.00
GF Value 円71.72
Valuation Possible Value Trap
! 5 Warning Signs
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What is The Why How Do Co Change In Receivables?

The Why How Do Co TSE:3823 -4.55% 44 Change In Receivables is 円 Mil as of Jul. 2026. GuruFocus rates TSE:3823 with a GF Score™ of 44/100 and a GF Value™ of 円71.72 (Possible Value Trap). The stock has 5 warning signs investors should review.

The Why How Do Co's change in receivables for the quarter that ended in Jul. 2026 was 円 Mil. It means The Why How Do Co's Accounts Receivable stayed the same from May. 2025 to Jul. 2026 .

The Why How Do Co's change in receivables for the fiscal year that ended in Apr. 2026 was 円-48 Mil. It means The Why How Do Co's Accounts Receivable increased by 円48 Mil from Aug. 2024 to Apr. 2026 .

The Why How Do Co's Accounts Receivable for the quarter that ended in Jul. 2026 was 円551 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. The Why How Do Co's Days Sales Outstanding for the three months ended in Jul. 2026 was 30.01.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. The Why How Do Co's liquidation value for the three months ended in Jul. 2026 was 円-1,349 Mil.

The Why How Do Co  (TSE:3823) 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.

The Why How Do Co's Days Sales Outstanding for the quarter that ended in Jul. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=550.831/1674.837*91
=30.01

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

The Why How Do Co's liquidation value for the quarter that ended in Jul. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1435.443-3473.544+0.75 * 550.831+0.5 * 552.145
=-1,349

* 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.

The Why How Do Co Change In Receivables Related Terms

The Why How Do Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for The Why How Do 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.

The Why How Do Co Change In Receivables Chart

The Why How Do Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Apr26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 27.16 -38.40 31.89 11.35 -48.15

The Why How Do Co Quarterly Data
Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Jul26
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 - - - - -
TSE:3823
44GF Score
The Why How Do Co Inc TSE:3823
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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The Why How Do 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 Jul. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円 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 Mil mean?
The Why How Do Co (TSE:3823) has a Change In Receivables of 円 Mil as of Jul. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for The Why How Do Co and its competitors.
Is The Why How Do Co's Change In Receivables too high?
The Why How Do Co's current Change In Receivables is 円 Mil. Overall, The Why How Do Co has a GF Score™ of 44/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does The Why How Do Co's Change In Receivables compare to CRM and SHOP?
The Why How Do Co's Change In Receivables of 円 Mil can be compared against companies in the Software 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 Software company?
A good Change In Receivables depends on the Software 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 The Why How Do Co and its competitors. The Why How Do 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 The Why How Do Co stock overvalued right now?
Based on GuruFocus' analysis, The Why How Do Co (TSE:3823) is currently considered Possible Value Trap. The stock's GF Value™ is 円71.72, compared to a current price of 円42.00 — trading 41.4% below its estimated fair value. The current Change In Receivables is 円 Mil. The Why How Do Co's overall GF Score™ is 44/100 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 The Why How Do Co (TSE:3823), the current Change In Receivables is 円 Mil as of Jul. 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 The Why How Do Co (TSE:3823) Overvalued in 2026?

Based on GuruFocus' analysis, The Why How Do Co stock appears to be undervalued. The current stock price of 円42.00 is trading 41.4% below its estimated GF Value™ of 円71.72. GuruFocus considers The Why How Do Co to be Possible Value Trap.

Key valuation signals for TSE:3823:

  • Change In Receivables: 円 Mil
  • GF Value™: 円71.72 vs. price of 円42.00 (41.4% below fair value)
  • GF Score™: 44/100 with 5 warning signs

No single metric tells the full story. See the TSE:3823 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

The Why How Do Co Business Description

Address 22 Aizumi-cho, Daisan Yamada Building, Shinjuku-ku, Tokyo, JPN, 160-0005
The Why How Do Co Inc formerly Acrodea Inc is a software company. It is mainly engaged in the development of platform services for smartphones and IoT related solutions. In addition, the company provides social game and application related development and services.
44GF Score

Get the complete analysis for TSE:3823

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

円42.00
Price
円71.72
GF Value