Elements (TSE:5246) Change In Receivables: 円0 Mil (TTM As of May. 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:5246 Elements Inc TSE:5246
64 GF Score
Price 円833.00
GF Value 円1,332.16
Valuation Possible Value Trap
! 2 Warning Signs
View Full Analysis

What is Elements Change In Receivables?

Elements TSE:5246 +1.46% 64 Change In Receivables is 円0 Mil as of May. 2026. GuruFocus rates TSE:5246 with a GF Score™ of 64/100 and a GF Value™ of 円1,332.16 (Possible Value Trap). The stock has 2 warning signs investors should review.

Elements's change in receivables for the quarter that ended in May. 2026 was 円0 Mil. It means Elements's Accounts Receivable stayed the same from Feb. 2026 to May. 2026 .

Elements's change in receivables for the fiscal year that ended in Nov. 2025 was 円120 Mil. It means Elements's Accounts Receivable declined by 円120 Mil from Nov. 2024 to Nov. 2025 .

Elements's Accounts Receivable for the quarter that ended in May. 2026 was 円884 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. Elements's Days Sales Outstanding for the three months ended in May. 2026 was 53.52.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Elements's liquidation value for the three months ended in May. 2026 was 円101 Mil.


Elements  (TSE:5246) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=883.876/1507.116*91
=53.52

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

Elements'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)
=2332.381-2894.433+0.75 * 883.876+0.5 * 0.075
=101

* 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.


Elements Change In Receivables Related Terms


Elements Change In Receivables Historical Data

* Premium members only.

The historical data trend for Elements'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.

Elements Change In Receivables Chart

Elements Annual Data
Trend Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Change In Receivables
Get a 7-Day Free Trial -68.71 29.51 -204.55 46.08 120.15

Elements Quarterly Data
Nov20 Nov21 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Aug25 Nov25 Feb26 May26
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 0.00 0.00 0.00 0.00 0.00
TSE:5246
64GF Score
Elements Inc TSE:5246
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elements 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?
Elements (TSE:5246) has a Change In Receivables of 円0 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Elements and its competitors.
Is Elements' Change In Receivables too high?
Elements' current Change In Receivables is 円0 Mil. Overall, Elements has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Elements' Change In Receivables compare to CRM and SHOP?
Elements' 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 Elements and its competitors. Elements'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 Elements stock overvalued right now?
Based on GuruFocus' analysis, Elements (TSE:5246) is currently considered Possible Value Trap. The stock's GF Value™ is 円1,332.16, compared to a current price of 円833.00 — trading 37.5% below its estimated fair value. The current Change In Receivables is 円0 Mil. Elements' overall GF Score™ is 64/100 with 2 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 Elements (TSE:5246), the current Change In Receivables is 円0 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 Elements (TSE:5246) Overvalued in 2026?

Based on GuruFocus' analysis, Elements stock appears to be undervalued. The current stock price of 円833.00 is trading 37.5% below its estimated GF Value™ of 円1,332.16. GuruFocus considers Elements to be Possible Value Trap.

Key valuation signals for TSE:5246:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円1,332.16 vs. price of 円833.00 (37.5% below fair value)
  • GF Score™: 64/100 with 2 warning signs

No single metric tells the full story. See the TSE:5246 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elements Business Description

Address 1-6-1 Otemachi, 2th Floor, Otemachi Building, Chiyoda-ku, Tokyo, JPN, 100-0004
Elements Inc is engaged in the development and provision of personal authentication solutions such as LIQUID eKYC, an online identity verification service, that utilizes biometrics, image analysis and machine learning technologies, as well as personal optimization solutions for clothing, food and shelter.
64GF Score

Get the complete analysis for TSE:5246

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

円833.00
Price
円1,332.16
GF Value