Achilles (TSE:5142) Change In Receivables: 円0 Mil (TTM As of Mar. 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:5142 Achilles Corp TSE:5142
59 GF Score
Price 円1,930.00
GF Value 円1,630.40
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is Achilles Change In Receivables?

Achilles TSE:5142 -1.73% 59 Change In Receivables is 円0 Mil as of Mar. 2026. GuruFocus rates TSE:5142 with a GF Score™ of 59/100 and a GF Value™ of 円1,630.40 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Achilles's change in receivables for the quarter that ended in Mar. 2026 was 円0 Mil. It means Achilles's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

Achilles's change in receivables for the fiscal year that ended in Mar. 2026 was 円-13 Mil. It means Achilles's Accounts Receivable increased by 円13 Mil from Mar. 2025 to Mar. 2026 .

Achilles's Accounts Receivable for the quarter that ended in Mar. 2026 was 円14,033 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. Achilles's Days Sales Outstanding for the three months ended in Mar. 2026 was 59.98.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Achilles's liquidation value for the three months ended in Mar. 2026 was 円-13,214 Mil.


Achilles  (TSE:5142) 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.

Achilles's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=14033/21348*91
=59.98

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

Achilles's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=9748-40346+0.75 * 14033+0.5 * 13719
=-13,214

* 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.


Achilles Change In Receivables Related Terms


Achilles Change In Receivables Historical Data

* Premium members only.

The historical data trend for Achilles'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.

Achilles Change In Receivables Chart

Achilles Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 207.00 -1,546.00 1,513.00 915.00 -13.00

Achilles Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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:5142
59GF Score
Achilles Corp TSE:5142
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Achilles 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 Mar. 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?
Achilles (TSE:5142) has a Change In Receivables of 円0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Achilles and its competitors.
Is Achilles' Change In Receivables too high?
Achilles' current Change In Receivables is 円0 Mil. Overall, Achilles has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Achilles' Change In Receivables compare to DOW?
Achilles' Change In Receivables of 円0 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Achilles and its competitors. Achilles'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 Achilles stock overvalued right now?
Based on GuruFocus' analysis, Achilles (TSE:5142) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,630.40, compared to a current price of 円1,930.00 — trading 18.4% above its estimated fair value. The current Change In Receivables is 円0 Mil. Achilles' overall GF Score™ is 59/100 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 Achilles (TSE:5142), the current Change In Receivables is 円0 Mil as of Mar. 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 Achilles (TSE:5142) Overvalued in 2026?

Based on GuruFocus' analysis, Achilles stock appears to be overvalued. The current stock price of 円1,930.00 is trading 18.4% above its estimated GF Value™ of 円1,630.40. GuruFocus considers Achilles to be Modestly Overvalued.

Key valuation signals for TSE:5142:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円1,630.40 vs. price of 円1,930.00 (18.4% above fair value)
  • GF Score™: 59/100 with 5 warning signs

No single metric tells the full story. See the TSE:5142 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Achilles Business Description

Address 22-5,Daikyo-Cho, Shinjuku-Ku, Tokyo, JPN, 160-8885
Achilles Corp engages in the manufacture and sale of shoes, plastic products, and industrial materials. It operates through the following segments: Shoes, Plastic, and Industrial Materials. The Shoe segment is involved in the production and sale of shoes. The Plastic segment includes automotive interior materials, floor and wall coverings, films, inflatable boards, and rubberized fabric. The Industrial Materials segment provides urethane, heat insulation products, industrial materials, and shock absorbers.
59GF Score

Get the complete analysis for TSE:5142

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

円1,930.00
Price
円1,630.40
GF Value