Sun (TSE:4053) Change In Receivables: 円0 Mil (TTM As of Dec. 2025)

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TSE:4053 Sun Inc TSE:4053
80 GF Score
Price 円454.00
GF Value 円952.12
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Sun Change In Receivables?

Sun TSE:4053 +0.89% 80 Change In Receivables is 円0 Mil as of Dec. 2025. GuruFocus rates TSE:4053 with a GF Score™ of 80/100 and a GF Value™ of 円952.12 (Significantly Undervalued). The stock has 3 warning signs investors should review.

Sun's change in receivables for the quarter that ended in Dec. 2025 was 円0 Mil. It means Sun's Accounts Receivable stayed the same from Sep. 2025 to Dec. 2025 .

Sun's change in receivables for the fiscal year that ended in Dec. 2025 was 円-164 Mil. It means Sun's Accounts Receivable increased by 円164 Mil from Dec. 2024 to Dec. 2025 .

Sun's Accounts Receivable for the quarter that ended in Dec. 2025 was 円1,787 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. Sun's Days Sales Outstanding for the three months ended in Dec. 2025 was 42.01.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Sun's liquidation value for the three months ended in Dec. 2025 was 円6,503 Mil.


Sun  (TSE:4053) 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.

Sun's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1787/3882*91
=42.01

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

Sun's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=10560-5449+0.75 * 1787+0.5 * 103
=6,503

* 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.


Sun Change In Receivables Related Terms


Sun Change In Receivables Historical Data

* Premium members only.

The historical data trend for Sun'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.

Sun Change In Receivables Chart

Sun Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -262.62 -175.00 -478.00 -176.00 -164.00

Sun Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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:4053
80GF Score
Sun Inc TSE:4053
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Sun 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 Dec. 2025 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?
Sun (TSE:4053) has a Change In Receivables of 円0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Sun and its competitors.
Is Sun's Change In Receivables too high?
Sun's current Change In Receivables is 円0 Mil. Overall, Sun has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sun's Change In Receivables compare to IBM and ACN?
Sun's Change In Receivables of 円0 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 Sun and its competitors. Sun'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 Sun stock overvalued right now?
Based on GuruFocus' analysis, Sun (TSE:4053) is currently considered Significantly Undervalued. The stock's GF Value™ is 円952.12, compared to a current price of 円454.00 — trading 52.3% below its estimated fair value. The current Change In Receivables is 円0 Mil. Sun's overall GF Score™ is 80/100 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 Sun (TSE:4053), the current Change In Receivables is 円0 Mil as of Dec. 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 Sun (TSE:4053) Overvalued in 2026?

Based on GuruFocus' analysis, Sun stock appears to be undervalued. The current stock price of 円454.00 is trading 52.3% below its estimated GF Value™ of 円952.12. GuruFocus considers Sun to be Significantly Undervalued.

Key valuation signals for TSE:4053:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円952.12 vs. price of 円454.00 (52.3% below fair value)
  • GF Score™: 80/100 with 3 warning signs

No single metric tells the full story. See the TSE:4053 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sun Business Description

Address 15 Kanda Konyacho, Chiyoda-ku, Tokyo, JPN, 101-0035
Sun Inc provides digital creative studio business promoting industrial digitalization. The company supports startups in design thinking, lean startup, agile development, original DevOps tools.
80GF Score

Get the complete analysis for TSE:4053

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

円454.00
Price
円952.12
GF Value