Tay Two Co (TSE:7610) Change In Receivables: 円0 Mil (TTM As of Feb. 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:7610 Tay Two Co Ltd TSE:7610
69 GF Score
Price 円135.00
GF Value 円172.36
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Tay Two Co Change In Receivables?

Tay Two Co TSE:7610 -1.46% 69 Change In Receivables is 円0 Mil as of Feb. 2026. GuruFocus rates TSE:7610 with a GF Score™ of 69/100 and a GF Value™ of 円172.36 (Modestly Undervalued). The stock has 2 warning signs investors should review.

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

Tay Two Co's change in receivables for the fiscal year that ended in Feb. 2026 was 円-80 Mil. It means Tay Two Co's Accounts Receivable increased by 円80 Mil from Feb. 2025 to Feb. 2026 .

Tay Two Co's Accounts Receivable for the quarter that ended in Feb. 2026 was 円998 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. Tay Two Co's Days Sales Outstanding for the three months ended in Feb. 2026 was 7.45.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Tay Two Co's liquidation value for the three months ended in Feb. 2026 was 円-1,033 Mil.


Tay Two Co  (TSE:7610) 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.

Tay Two Co's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=998.086/12224.708*91
=7.45

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

Tay Two Co'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)
=3089.247-7330.707+0.75 * 998.086+0.5 * 4920.392
=-1,033

* 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.


Tay Two Co Change In Receivables Related Terms


Tay Two Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Tay Two 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.

Tay Two Co Change In Receivables Chart

Tay Two Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -184.94 -142.24 -127.80 -66.98 -79.82

Tay Two Co 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:7610
69GF Score
Tay Two Co Ltd TSE:7610
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tay Two 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 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?
Tay Two Co (TSE:7610) 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 Tay Two Co and its competitors.
Is Tay Two Co's Change In Receivables too high?
Tay Two Co's current Change In Receivables is 円0 Mil. Overall, Tay Two Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tay Two Co's Change In Receivables compare to CASY and WSM?
Tay Two Co's Change In Receivables of 円0 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 Tay Two Co and its competitors. Tay Two 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 Tay Two Co stock overvalued right now?
Based on GuruFocus' analysis, Tay Two Co (TSE:7610) is currently considered Modestly Undervalued. The stock's GF Value™ is 円172.36, compared to a current price of 円135.00 — trading 21.7% below its estimated fair value. The current Change In Receivables is 円0 Mil. Tay Two Co's overall GF Score™ is 69/100 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 Tay Two Co (TSE:7610), 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 Tay Two Co (TSE:7610) Overvalued in 2026?

Based on GuruFocus' analysis, Tay Two Co stock appears to be undervalued. The current stock price of 円135.00 is trading 21.7% below its estimated GF Value™ of 円172.36. GuruFocus considers Tay Two Co to be Modestly Undervalued.

Key valuation signals for TSE:7610:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円172.36 vs. price of 円135.00 (21.7% below fair value)
  • GF Score™: 69/100 with 2 warning signs

No single metric tells the full story. See the TSE:7610 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tay Two Co Business Description

Address 650-111 Imamura, Kita-ku, Okayama, JPN, 700-0974
Tay Two Co Ltd is engaged in the sale and purchase of shops that provide inexpensive entertainment, household game software, trading cards, CDs and DVD, and their rental work.
69GF Score

Get the complete analysis for TSE:7610

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

円135.00
Price
円172.36
GF Value