Izutsuya Co (TSE:8260) 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:8260 Izutsuya Co Ltd TSE:8260
55 GF Score
Price 円394.00
GF Value 円402.19
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Izutsuya Co Change In Receivables?

Izutsuya Co TSE:8260 -0.51% 55 Change In Receivables is 円0 Mil as of Feb. 2026. GuruFocus rates TSE:8260 with a GF Score™ of 55/100 and a GF Value™ of 円402.19 (Fairly Valued). The stock has 5 warning signs investors should review.

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

Izutsuya Co's change in receivables for the fiscal year that ended in Feb. 2026 was 円-42 Mil. It means Izutsuya Co's Accounts Receivable increased by 円42 Mil from Feb. 2025 to Feb. 2026 .

Izutsuya Co's Accounts Receivable for the quarter that ended in Feb. 2026 was 円1,899 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. Izutsuya Co's Days Sales Outstanding for the three months ended in Feb. 2026 was 28.96.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Izutsuya Co's liquidation value for the three months ended in Feb. 2026 was 円-26,027 Mil.


Izutsuya Co  (TSE:8260) 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.

Izutsuya 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
=1899/5984*91
=28.96

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

Izutsuya 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)
=2646-31124+0.75 * 1899+0.5 * 2053
=-26,027

* 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.


Izutsuya Co Change In Receivables Related Terms


Izutsuya Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Izutsuya 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.

Izutsuya Co Change In Receivables Chart

Izutsuya 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 -32.00 -250.00 30.00 -89.00 -42.00

Izutsuya 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:8260
55GF Score
Izutsuya Co Ltd TSE:8260
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Izutsuya 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?
Izutsuya Co (TSE:8260) 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 Izutsuya Co and its competitors.
Is Izutsuya Co's Change In Receivables too high?
Izutsuya Co's current Change In Receivables is 円0 Mil. Overall, Izutsuya Co has a GF Score™ of 55/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Izutsuya Co's Change In Receivables compare to DDS?
Izutsuya 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 Izutsuya Co and its competitors. Izutsuya 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 Izutsuya Co stock overvalued right now?
Based on GuruFocus' analysis, Izutsuya Co (TSE:8260) is currently considered Fairly Valued. The stock's GF Value™ is 円402.19, compared to a current price of 円394.00 — trading 2% below its estimated fair value. The current Change In Receivables is 円0 Mil. Izutsuya Co's overall GF Score™ is 55/100 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 Izutsuya Co (TSE:8260), 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 Izutsuya Co (TSE:8260) Overvalued in 2026?

Based on GuruFocus' analysis, Izutsuya Co stock appears to be undervalued. The current stock price of 円394.00 is trading 2% below its estimated GF Value™ of 円402.19. GuruFocus considers Izutsuya Co to be Fairly Valued.

Key valuation signals for TSE:8260:

  • Change In Receivables: 円0 Mil
  • GF Value™: 円402.19 vs. price of 円394.00 (2% below fair value)
  • GF Score™: 55/100 with 5 warning signs

No single metric tells the full story. See the TSE:8260 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Izutsuya Co Business Description

Address No. 1 Kokurakita-ku, Kitakyushu, JPN
Izutsuya Co Ltd is a Japan-based company mainly engaged in the operation of department stores.
55GF Score

Get the complete analysis for TSE:8260

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

円394.00
Price
円402.19
GF Value