Arcs Co (TSE:9948) Change In Receivables: 円-1,748 Mil (TTM As of May. 2026)

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TSE:9948 Arcs Co Ltd TSE:9948
79 GF Score
Price 円3,725.00
GF Value 円3,181.52
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Arcs Co Change In Receivables?

Arcs Co TSE:9948 +0.81% 79 Change In Receivables is 円-1,748 Mil as of May. 2026. GuruFocus rates TSE:9948 with a GF Score™ of 79/100 and a GF Value™ of 円3,181.52 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Arcs Co's change in receivables for the quarter that ended in May. 2026 was 円-2,769 Mil. It means Arcs Co's Accounts Receivable increased by 円2,769 Mil from Feb. 2026 to May. 2026 .

Arcs Co's change in receivables for the fiscal year that ended in Feb. 2026 was 円-613 Mil. It means Arcs Co's Accounts Receivable increased by 円613 Mil from Feb. 2025 to Feb. 2026 .

Arcs Co's Accounts Receivable for the quarter that ended in May. 2026 was 円10,362 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. Arcs Co's Days Sales Outstanding for the three months ended in May. 2026 was 5.97.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Arcs Co's liquidation value for the three months ended in May. 2026 was 円4,021 Mil.

Arcs Co  (TSE:9948) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10362/158479*91
=5.97

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

Arcs Co'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)
=92622-106959+0.75 * 10362+0.5 * 21173
=4,021

* 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.

Arcs Co Change In Receivables Related Terms

Arcs Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Arcs 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.

Arcs Co Change In Receivables Chart

Arcs 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 -552.00 -1,463.00 -463.00 -261.00 -613.00

Arcs Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 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 -1,634.00 -454.00 261.00 1,214.00 -2,769.00
TSE:9948
79GF Score
Arcs Co Ltd TSE:9948
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Arcs 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 May. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円-1,748 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-1,748 Mil mean?
Arcs Co (TSE:9948) has a Change In Receivables of 円-1,748 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Arcs Co and its competitors.
Is Arcs Co's Change In Receivables too high?
Arcs Co's current Change In Receivables is 円-1,748 Mil. Overall, Arcs Co has a GF Score™ of 79/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Arcs Co's Change In Receivables compare to DDS?
Arcs Co's Change In Receivables of 円-1,748 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 Arcs Co and its competitors. Arcs Co's current Change In Receivables is 円-1,748 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arcs Co stock overvalued right now?
Based on GuruFocus' analysis, Arcs Co (TSE:9948) is currently considered Modestly Overvalued. The stock's GF Value™ is 円3,181.52, compared to a current price of 円3,725.00 — trading 17.1% above its estimated fair value. The current Change In Receivables is 円-1,748 Mil. Arcs Co's overall GF Score™ is 79/100 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 Arcs Co (TSE:9948), the current Change In Receivables is 円-1,748 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 Arcs Co (TSE:9948) Overvalued in 2026?

Based on GuruFocus' analysis, Arcs Co stock appears to be overvalued. The current stock price of 円3,725.00 is trading 17.1% above its estimated GF Value™ of 円3,181.52. GuruFocus considers Arcs Co to be Modestly Overvalued.

Key valuation signals for TSE:9948:

  • Change In Receivables: 円-1,748 Mil
  • GF Value™: 円3,181.52 vs. price of 円3,725.00 (17.1% above fair value)
  • GF Score™: 79/100 with 5 warning signs

No single metric tells the full story. See the TSE:9948 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Arcs Co Business Description

Address 11-2-32, Minami 13-jo Nishi, Chuo-ku, Sapporo, JPN, 064-8610
Arcs Co Ltd is a Japan-based company principally engaged in the supermarket business. The company also operates other businesses through subsidiaries, including tourism, building maintenance, real estate leasing, property and casualty insurance, life insurance agency, wholesale, food manufacturing, industrial and general waste collection, and construction businesses. The group operates in a single segment related to retail.
79GF Score

Get the complete analysis for TSE:9948

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

円3,725.00
Price
円3,181.52
GF Value