TSMRF (Tsumura) Change In Receivables: $38 Mil (TTM As of Mar. 2026)

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TSMRF Tsumura & Co TSMRF
79 GF Score
Price $23.20
GF Value $25.74
! 4 Warning Signs
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What is Tsumura Change In Receivables?

Tsumura TSMRF 79 Change In Receivables is $38 Mil as of Mar. 2026. GuruFocus rates TSMRF with a GF Score™ of 79/100 and a GF Value™ of $25.74. The stock has 4 warning signs investors should review.

Tsumura's change in receivables for the quarter that ended in Mar. 2026 was $96 Mil. It means Tsumura's Accounts Receivable declined by $96 Mil from Dec. 2025 to Mar. 2026 .

Tsumura's change in receivables for the fiscal year that ended in Mar. 2026 was $38 Mil. It means Tsumura's Accounts Receivable declined by $38 Mil from Mar. 2025 to Mar. 2026 .

Tsumura's Accounts Receivable for the quarter that ended in Mar. 2026 was $455 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. Tsumura's Days Sales Outstanding for the three months ended in Mar. 2026 was 138.97.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Tsumura's liquidation value for the three months ended in Mar. 2026 was $-6 Mil.

Tsumura  (OTCPK:TSMRF) 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.

Tsumura's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=455.311/298.955*91
=138.97

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

Tsumura's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=529.856-1393.744+0.75 * 455.311+0.5 * 1033.547
=-6

* 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.

Tsumura Change In Receivables Related Terms

Tsumura Change In Receivables Historical Data

* Premium members only.

The historical data trend for Tsumura'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.

Tsumura Change In Receivables Chart

Tsumura Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -46.51 -21.99 -56.15 2.91 38.47

Tsumura Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 33.10 28.86 -26.00 -60.32 95.69
TSMRF
79GF Score
Tsumura & Co TSMRF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Tsumura 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $38 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 $38 Mil mean?
Tsumura (TSMRF) has a Change In Receivables of $38 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Tsumura and its competitors.
Is Tsumura's Change In Receivables too high?
Tsumura's current Change In Receivables is $38 Mil. Overall, Tsumura has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Tsumura's Change In Receivables compare to ZTS?
Tsumura's Change In Receivables of $38 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Change In Receivables depends on the Drug Manufacturers 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 Tsumura and its competitors. Tsumura's current Change In Receivables is $38 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsumura stock overvalued right now?
Tsumura (TSMRF) has a current Change In Receivables of $38 Mil. The stock's GF Value™ is $25.74, compared to a current price of $23.20 — trading 9.9% below its estimated fair value. The current Change In Receivables is $38 Mil. Tsumura's overall GF Score™ is 79/100 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 Tsumura (TSMRF), the current Change In Receivables is $38 Mil as of Mar. 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 Tsumura (TSMRF) Overvalued in 2026?

Based on GuruFocus' analysis, Tsumura stock appears to be undervalued. The current stock price of $23.20 is trading 9.9% below its estimated GF Value™ of $25.74.

Key valuation signals for TSMRF:

  • Change In Receivables: $38 Mil
  • GF Value™: $25.74 vs. price of $23.20 (9.9% below fair value)
  • GF Score™: 79/100 with 4 warning signs

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

Tsumura Business Description

Other Exchanges 4540:JapanTSUA:Germany
Address 2-17-11 Akasaka, Minato-ku, Tokyo, JPN, 107-8521
Tsumura & Co is a specialty and generic drug manufacturing company. The company generates the majority of its revenue through prescription Kampo products, followed by over-the-counter medicines. It promotes its products through educational support at medical schools and by hosting seminars for physicians and consumers. The company specializes in developing, producing, and marketing Kampo formulations that integrate traditional herbal knowledge with modern pharmaceutical science to address various health conditions.
79GF Score

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

$23.20
Price
$25.74
GF Value