And Factory (TSE:7035) Change In Receivables: 円0 Mil (TTM As of Feb. 2026)

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TSE:7035 And Factory Inc TSE:7035
63 GF Score
Price 円233.00
GF Value 円197.09
Valuation Modestly Overvalued
! 4 Warning Signs
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What is And Factory Change In Receivables?

And Factory TSE:7035 +2.64% 63 Change In Receivables is 円0 Mil as of Feb. 2026. GuruFocus rates TSE:7035 with a GF Score™ of 63/100 and a GF Value™ of 円197.09 (Modestly Overvalued). The stock has 4 warning signs investors should review.

And Factory's change in receivables for the quarter that ended in Feb. 2026 was 円0 Mil. It means And Factory's Accounts Receivable stayed the same from Nov. 2025 to Feb. 2026 .

And Factory's change in receivables for the fiscal year that ended in Aug. 2025 was 円-44 Mil. It means And Factory's Accounts Receivable increased by 円44 Mil from Aug. 2024 to Aug. 2025 .

And Factory's Accounts Receivable for the quarter that ended in Feb. 2026 was 円450 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. And Factory's Days Sales Outstanding for the three months ended in Feb. 2026 was 56.64.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. And Factory's liquidation value for the three months ended in Feb. 2026 was 円252 Mil.

And Factory  (TSE:7035) 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.

And Factory's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=450/725*91
=56.64

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

And Factory's liquidation value for the quarter that ended in Feb. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=812-915+0.75 * 450+0.5 * 35
=252

* 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.

And Factory Change In Receivables Related Terms

And Factory Change In Receivables Historical Data

* Premium members only.

The historical data trend for And Factory'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.

And Factory Change In Receivables Chart

And Factory Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 293.80 30.66 -87.79 -64.73 -44.47

And Factory Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
TSE:7035
63GF Score
And Factory Inc TSE:7035
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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And Factory 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 Feb. 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?
And Factory (TSE:7035) has a Change In Receivables of 円0 Mil as of Feb. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for And Factory and its competitors.
Is And Factory's Change In Receivables too high?
And Factory's current Change In Receivables is 円0 Mil. Overall, And Factory has a GF Score™ of 63/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does And Factory's Change In Receivables compare to CRM and SHOP?
And Factory'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 And Factory and its competitors. And Factory'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 And Factory stock overvalued right now?
Based on GuruFocus' analysis, And Factory (TSE:7035) is currently considered Modestly Overvalued. The stock's GF Value™ is 円197.09, compared to a current price of 円233.00 — trading 18.2% above its estimated fair value. The current Change In Receivables is 円0 Mil. And Factory's overall GF Score™ is 63/100 with 4 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 And Factory (TSE:7035), the current Change In Receivables is 円0 Mil as of Feb. 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 And Factory (TSE:7035) Overvalued in 2026?

Based on GuruFocus' analysis, And Factory stock appears to be overvalued. The current stock price of 円233.00 is trading 18.2% above its estimated GF Value™ of 円197.09. GuruFocus considers And Factory to be Modestly Overvalued.

Key valuation signals for TSE:7035:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円197.09 vs. price of 円233.00 (18.2% above fair value)
  • GF Score™: 63/100 with 4 warning signs

No single metric tells the full story. See the TSE:7035 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

And Factory Business Description

Address 3-6-28 Aobadai, Meguro-ku, Sumitomo Realty Aobadai Tower 1st & 2nd Floor, Tokyo, JPN, 153-0042
And Factory Inc is a Japan-based software company. Its business activities are divided into two divisions including smartphone app and Internet of Things (IoT) business division. The company is engaged in developing various applications that connect users and services. It mainly develops tool-based applications, game strategy bulletin board applications, and manga applications.
63GF Score

Get the complete analysis for TSE:7035

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

円233.00
Price
円197.09
GF Value