Japan Eyewear Holdings Co (TSE:5889) Change In Receivables: 円253 Mil (TTM As of Apr. 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:5889 Japan Eyewear Holdings Co Ltd TSE:5889
30 GF Score
Price 円2,650.00
GF Value 円1,600.67
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Japan Eyewear Holdings Co Change In Receivables?

Japan Eyewear Holdings Co TSE:5889 +3.03% 30 Change In Receivables is 円253 Mil as of Apr. 2026. GuruFocus rates TSE:5889 with a GF Score™ of 30/100 and a GF Value™ of 円1,600.67 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Japan Eyewear Holdings Co's change in receivables for the quarter that ended in Apr. 2026 was 円489 Mil. It means Japan Eyewear Holdings Co's Accounts Receivable declined by 円489 Mil from Jan. 2026 to Apr. 2026 .

Japan Eyewear Holdings Co's change in receivables for the fiscal year that ended in Jan. 2026 was 円-150 Mil. It means Japan Eyewear Holdings Co's Accounts Receivable increased by 円150 Mil from Jan. 2025 to Jan. 2026 .

Japan Eyewear Holdings Co's Accounts Receivable for the quarter that ended in Apr. 2026 was 円1,221 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. Japan Eyewear Holdings Co's Days Sales Outstanding for the three months ended in Apr. 2026 was 22.95.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Japan Eyewear Holdings Co's liquidation value for the three months ended in Apr. 2026 was 円-16,842 Mil.


Japan Eyewear Holdings Co  (TSE:5889) 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.

Japan Eyewear Holdings Co's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1221/4854*91
=22.95

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

Japan Eyewear Holdings Co's liquidation value for the quarter that ended in Apr. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=2331-21390+0.75 * 1221+0.5 * 2602
=-16,842

* 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.


Japan Eyewear Holdings Co Change In Receivables Related Terms


Japan Eyewear Holdings Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Japan Eyewear Holdings 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.

Japan Eyewear Holdings Co Change In Receivables Chart

Japan Eyewear Holdings Co Annual Data
Trend Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Change In Receivables
Get a 7-Day Free Trial -119.00 -246.00 -235.00 -179.00 -150.00

Japan Eyewear Holdings Co Quarterly Data
Jan21 Jan22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 320.00 -236.00 0.00 0.00 489.00
TSE:5889
30GF Score
Japan Eyewear Holdings Co Ltd TSE:5889
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Japan Eyewear Holdings 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 Apr. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円253 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253 Mil mean?
Japan Eyewear Holdings Co (TSE:5889) has a Change In Receivables of 円253 Mil as of Apr. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Japan Eyewear Holdings Co and its competitors.
Is Japan Eyewear Holdings Co's Change In Receivables too high?
Japan Eyewear Holdings Co's current Change In Receivables is 円253 Mil. Overall, Japan Eyewear Holdings Co has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Japan Eyewear Holdings Co's Change In Receivables compare to ISRG and BDX?
Japan Eyewear Holdings Co's Change In Receivables of 円253 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Change In Receivables depends on the Medical Devices & Instruments 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 Japan Eyewear Holdings Co and its competitors. Japan Eyewear Holdings Co's current Change In Receivables is 円253 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Eyewear Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Japan Eyewear Holdings Co (TSE:5889) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,600.67, compared to a current price of 円2,650.00 — trading 65.6% above its estimated fair value. The current Change In Receivables is 円253 Mil. Japan Eyewear Holdings Co's overall GF Score™ is 30/100 with 8 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 Japan Eyewear Holdings Co (TSE:5889), the current Change In Receivables is 円253 Mil as of Apr. 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 Japan Eyewear Holdings Co (TSE:5889) Overvalued in 2026?

Based on GuruFocus' analysis, Japan Eyewear Holdings Co stock appears to be overvalued. The current stock price of 円2,650.00 is trading 65.6% above its estimated GF Value™ of 円1,600.67. GuruFocus considers Japan Eyewear Holdings Co to be Significantly Overvalued.

Key valuation signals for TSE:5889:

  • Change In Receivables: 円253 Mil
  • GF Value™: 円1,600.67 vs. price of 円2,650.00 (65.6% above fair value)
  • GF Score™: 30/100 with 8 warning signs

No single metric tells the full story. See the TSE:5889 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Japan Eyewear Holdings Co Business Description

Address 712-2 Yoshiecho, Fukui Prefecture, Sabae, JPN, 916-0001
Japan Eyewear Holdings Co Ltd is engaged in the planning, design, manufacturing, retail and wholesale of Eyewear.
30GF Score

Get the complete analysis for TSE:5889

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

円2,650.00
Price
円1,600.67
GF Value