Liberta Co (TSE:4935) Change In Receivables: 円0 Mil (TTM As of Jun. 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:4935 Liberta Co Ltd TSE:4935
70 GF Score
Price 円206.00
GF Value 円247.45
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Liberta Co Change In Receivables?

Liberta Co TSE:4935 +7.29% 70 Change In Receivables is 円0 Mil as of Jun. 2026. GuruFocus rates TSE:4935 with a GF Score™ of 70/100 and a GF Value™ of 円247.45 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Liberta Co's change in receivables for the quarter that ended in Jun. 2026 was 円0 Mil. It means Liberta Co's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Liberta Co's change in receivables for the fiscal year that ended in Dec. 2025 was 円-757 Mil. It means Liberta Co's Accounts Receivable increased by 円757 Mil from Dec. 2024 to Dec. 2025 .

Liberta Co's Accounts Receivable for the quarter that ended in Jun. 2026 was 円1,771 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.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Liberta Co's liquidation value for the three months ended in Jun. 2026 was 円-2,590 Mil.

Liberta Co  (TSE:4935) 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.

Liberta Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1770.62/0*91
=

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

Liberta Co's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1343.682-7046.914+0.75 * 1770.62+0.5 * 3569.813
=-2,590

* 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.

Liberta Co Change In Receivables Related Terms

Liberta Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Liberta 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.

Liberta Co Change In Receivables Chart

Liberta Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial 166.35 -325.02 -32.72 -530.03 -756.68

Liberta Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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:4935
70GF Score
Liberta Co Ltd TSE:4935
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Liberta 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. 2026 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?
Liberta Co (TSE:4935) has a Change In Receivables of 円0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Liberta Co and its competitors.
Is Liberta Co's Change In Receivables too high?
Liberta Co's current Change In Receivables is 円0 Mil. Overall, Liberta Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Liberta Co's Change In Receivables compare to PG and CL?
Liberta Co's Change In Receivables of 円0 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 Liberta Co and its competitors. Liberta Co'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 Liberta Co stock overvalued right now?
Based on GuruFocus' analysis, Liberta Co (TSE:4935) is currently considered Modestly Undervalued. The stock's GF Value™ is 円247.45, compared to a current price of 円206.00 — trading 16.8% below its estimated fair value. The current Change In Receivables is 円0 Mil. Liberta 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 Liberta Co (TSE:4935), the current Change In Receivables is 円0 Mil as of Jun. 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 Liberta Co (TSE:4935) Overvalued in 2026?

Based on GuruFocus' analysis, Liberta Co stock appears to be undervalued. The current stock price of 円206.00 is trading 16.8% below its estimated GF Value™ of 円247.45. GuruFocus considers Liberta Co to be Modestly Undervalued.

Key valuation signals for TSE:4935:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円247.45 vs. price of 円206.00 (16.8% below fair value)
  • GF Score™: 70/100 with 5 warning signs

No single metric tells the full story. See the TSE:4935 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Liberta Co Business Description

Address 26-1 Sakuragaoka-cho, Cerulean Tower 5th Floor, Shibuya-ku, Tokyo, JPN, 150-8512
Liberta Co Ltd is mainly engaged in the planning and sales of beauty products, toiletry products, functional clothing products, and others. Further, also involved in the imported watch-related business in Japan. The product categories are cosmetics (peeling foot care) and Cosmetics (other) listed in the previous consolidated fiscal year are included in Cosmetics, Spa & Beauty Appliances, and Other are included in "Household Goods, Home Appliances, etc. The Group operates in a single business segment that plans and sells various original products.
70GF Score

Get the complete analysis for TSE:4935

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

円206.00
Price
円247.45
GF Value