FREKF (Freee KK) Days Sales Outstanding: 32.11 (As of Dec. 2025) — 14% Below Median

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.

FREKF Freee KK FREKF
68 GF Score
Price $17.25
GF Value $31.23
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Freee KK Days Sales Outstanding?

Freee KK FREKF 68 Days Sales Outstanding is 32.11 as of Dec. 2025, which is 14% below its 10-year median of 37.14. GuruFocus rates FREKF with a GF Score™ of 68/100 and a GF Value™ of $31.23 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 2,771 Software companies, Freee KK ranks better than 84.16% on this metric.

Freee KK's average Accounts Receivable for the three months ended in Dec. 2025 was $23.0 Mil. Freee KK's Revenue for the three months ended in Dec. 2025 was $65.4 Mil. Hence, Freee KK's Days Sales Outstanding for the three months ended in Dec. 2025 was 32.11.

The historical rank and industry rank for Freee KK's Days Sales Outstanding or its related term are showing as below:

FREKF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 30.49   Med: 37.14   Max: 51.56
Current: 30.49

During the past 7 years, Freee KK's highest Days Sales Outstanding was 51.56. The lowest was 30.49. And the median was 37.14.

FREKF's Days Sales Outstanding is ranked better than
84.16% of 2771 companies
in the Software industry
Industry Median: 63.14 vs FREKF: 30.49

Freee KK's Days Sales Outstanding increased from Dec. 2024 (30.92) to Dec. 2025 (32.11).


Freee KK  (OTCPK:FREKF) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Freee KK Days Sales Outstanding Related Terms


Freee KK Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Freee KK's Days Sales Outstanding 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.

Freee KK Days Sales Outstanding Chart

Freee KK Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Sales Outstanding
Get a 7-Day Free Trial 37.32 41.75 38.32 37.27 33.31

Freee KK Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Sales Outstanding 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 89.11 21.66 32.98 32.11 36.22

FREKF vs QH, SHOP, UBER: Days Sales Outstanding Comparison

For the Software - Application subindustry, Freee KK's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Freee KK Days Sales Outstanding vs Software Industry

For the Software industry and Technology sector, Freee KK's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Freee KK's Days Sales Outstanding falls into.


FREKF
68GF Score
Freee KK FREKF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Freee KK Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

Freee KK's Days Sales Outstanding for the fiscal year that ended in Jun. 2025 is calculated as

Days Sales Outstanding (A: Jun. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jun. 2024 ) + Accounts Receivable (A: Jun. 2025 )) / count ) / Revenue (A: Jun. 2025 )*Days in Period
=( (16.971 + 25.054) / 2 ) / 230.273*365
=21.0125 / 230.273*365
=33.31

Freee KK's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding (Q: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Sep. 2025 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (22.576 + 23.451) / 2 ) / 65.405*365 / 4
=23.0135 / 65.405*365 / 4
=32.11

* 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 Days Sales Outstanding →
What does a Days Sales Outstanding of 32.11 mean?
Freee KK (FREKF) has a Days Sales Outstanding of 32.11 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Freee KK and its competitors. This is 14% below median its historical median of 37.14. Over the past decade, Freee KK's Days Sales Outstanding has ranged from 30.49 to 51.56. According to the industry distribution chart, Freee KK ranks #439 out of 2771 companies in the Software industry, placing it in the top 15.8%.
Is Freee KK's Days Sales Outstanding too high?
Freee KK's current Days Sales Outstanding of 32.11 is 14% below median its 10-year median of 37.14. Over the past 10 years, this metric has ranged from a low of 30.49 to a high of 51.56. The Software industry median Days Sales Outstanding is 63.14. Freee KK's value of 32.11 is 49.1% below this industry median. Based on the distribution chart, Freee KK ranks #439 out of 2771 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Freee KK has a GF Score™ of 68/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Freee KK's Days Sales Outstanding compare to QH and SHOP?
According to the Software industry distribution chart, Freee KK ranks #439 out of 2771 companies for Days Sales Outstanding. This places Freee KK in the top 16% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 63.14. Freee KK's value of 32.11 is 49.1% below this benchmark. Historically, Freee KK's own Days Sales Outstanding has ranged from 30.49 to 51.56 over the past decade. While the company's 10-year median is 37.14 vs. the industry median of 63.14, Freee KK has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Software company?
The median Days Sales Outstanding among Software companies is 63.14, based on 2,771 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Freee KK's current Days Sales Outstanding of 32.11 is 49.1% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Freee KK and its competitors. For the Software industry, the median Days Sales Outstanding is 63.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Freee KK's current Days Sales Outstanding is 32.11, which is 14% below median its own 10-year median of 37.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Freee KK stock overvalued right now?
Based on GuruFocus' analysis, Freee KK (FREKF) is currently considered Possible Value Trap. The stock's GF Value™ is $31.23, compared to a current price of $17.25 — trading 44.8% below its estimated fair value. The current Days Sales Outstanding is 32.11, which is 14% below median its 10-year median of 37.14 and 49.1% below the Software industry median of 63.14. Freee KK's overall GF Score™ is 68/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Freee KK (FREKF), the current Days Sales Outstanding is 32.11 as of Dec. 2025. 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 Freee KK (FREKF) Overvalued in 2026?

Based on GuruFocus' analysis, Freee KK stock appears to be undervalued. The current stock price of $17.25 is trading 44.8% below its estimated GF Value™ of $31.23. GuruFocus considers Freee KK to be Possible Value Trap.

Key valuation signals for FREKF:

  • Days Sales Outstanding: 32.11 (14% below median its 10-year median of 37.14)
  • GF Value™: $31.23 vs. price of $17.25 (44.8% below fair value)
  • GF Score™: 68/100 with 3 warning signs
  • Industry Position: 49.1% below the Software median (#439 of 2771)

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


Freee KK Business Description

Other Exchanges 4478:Japan
Address 2-8-1 Nishi-Gotanda, Shinagawa-ku, Gotanda First Building 9th Floor, Tokyo, JPN, 141-0031
Freee KK is a developer of cloud-based software. Its software products include Cloud Accounting software, Cloud HR Labor software, Cloud ERP for Midsize companies, among others.
68GF Score

Get the complete analysis for FREKF

Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$17.25
Price
$31.23
GF Value