Toyobo Co (FRA:TO7) Days Sales Outstanding: 78.32 (As of Mar. 2026) — 10% 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.

FRA:TO7 Toyobo Co Ltd FRA:TO7
61 GF Score
Price €9.05
! 6 Warning Signs
View Full Analysis

What is Toyobo Co Days Sales Outstanding?

Toyobo Co FRA:TO7 +2.84% 61 Days Sales Outstanding is 78.32 as of Mar. 2026, which is 10% below its 10-year median of 86.86. GuruFocus rates FRA:TO7 with a GF Score™ of 61/100. The stock has 6 warning signs investors should review. Among 1,589 Chemicals companies, Toyobo Co ranks worse than 62.68% on this metric.

Toyobo Co's average Accounts Receivable for the three months ended in Mar. 2026 was €533 Mil. Toyobo Co's Revenue for the three months ended in Mar. 2026 was €621 Mil. Hence, Toyobo Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 78.32.

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

FRA:TO7' s Days Sales Outstanding Range Over the Past 10 Years
Min: 73.54   Med: 86.86   Max: 92.24
Current: 73.54

During the past 13 years, Toyobo Co's highest Days Sales Outstanding was 92.24. The lowest was 73.54. And the median was 86.86.

FRA:TO7's Days Sales Outstanding is ranked worse than
62.68% of 1589 companies
in the Chemicals industry
Industry Median: 63.17 vs FRA:TO7: 73.54

Toyobo Co's Days Sales Outstanding declined from Mar. 2025 (84.82) to Mar. 2026 (78.32).


Toyobo Co  (FRA:TO7) Days Sales Outstanding Explanation

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


Toyobo Co Days Sales Outstanding Related Terms


Toyobo Co Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Toyobo Co'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.

Toyobo Co Days Sales Outstanding Chart

Toyobo Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 93.61 93.39 91.36 90.73 91.24

Toyobo Co 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 84.82 89.74 86.55 82.81 78.32

FRA:TO7 vs LIN, SHW, ECL: Days Sales Outstanding Comparison

For the Specialty Chemicals subindustry, Toyobo Co'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.


Toyobo Co Days Sales Outstanding vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Toyobo Co's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Toyobo Co's Days Sales Outstanding falls into.


FRA:TO7
61GF Score
Toyobo Co Ltd FRA:TO7
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Toyobo Co 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.

Toyobo Co's Days Sales Outstanding for the fiscal year that ended in Mar. 2026 is calculated as

Days Sales Outstanding (A: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (655.11028240724 + 551.94800483295) / 2 ) / 2414.3067512831*365
=603.5291436201 / 2414.3067512831*365
=91.24

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

Days Sales Outstanding (Q: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (514.55499769018 + 551.94800483295) / 2 ) / 621.31578772382*365 / 4
=533.25150126156 / 621.31578772382*365 / 4
=78.32

* 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 78.32 mean?
Toyobo Co (FRA:TO7) has a Days Sales Outstanding of 78.32 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Toyobo Co and its competitors. This is 10% below median its historical median of 86.86. Over the past decade, Toyobo Co's Days Sales Outstanding has ranged from 73.54 to 92.24. According to the industry distribution chart, Toyobo Co ranks #996 out of 1589 companies in the Chemicals industry, placing it in the top 62.7%.
Is Toyobo Co's Days Sales Outstanding too high?
Toyobo Co's current Days Sales Outstanding of 78.32 is 10% below median its 10-year median of 86.86. Over the past 10 years, this metric has ranged from a low of 73.54 to a high of 92.24. The Chemicals industry median Days Sales Outstanding is 63.17. Toyobo Co's value of 78.32 is 24% above this industry median. Based on the distribution chart, Toyobo Co ranks #996 out of 1589 companies in the Chemicals industry, which is below the industry midpoint. Overall, Toyobo Co has a GF Score™ of 61/100, reflecting its overall financial health beyond just this single metric.
How does Toyobo Co's Days Sales Outstanding compare to LIN and SHW?
According to the Chemicals industry distribution chart, Toyobo Co ranks #996 out of 1589 companies for Days Sales Outstanding. This places Toyobo Co in the lower half of its industry. The industry median Days Sales Outstanding is 63.17. Toyobo Co's value of 78.32 is 24% above this benchmark. Historically, Toyobo Co's own Days Sales Outstanding has ranged from 73.54 to 92.24 over the past decade. While the company's 10-year median is 86.86 vs. the industry median of 63.17, Toyobo Co has consistently been above 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 Chemicals company?
The median Days Sales Outstanding among Chemicals companies is 63.17, based on 1,589 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. Toyobo Co's current Days Sales Outstanding of 78.32 is 24% above 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 Toyobo Co and its competitors. For the Chemicals industry, the median Days Sales Outstanding is 63.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Toyobo Co's current Days Sales Outstanding is 78.32, which is 10% below median its own 10-year median of 86.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toyobo Co stock overvalued right now?
Toyobo Co (FRA:TO7) has a current Days Sales Outstanding of 78.32. The current Days Sales Outstanding is 78.32, which is 10% below median its 10-year median of 86.86 and 24% above the Chemicals industry median of 63.17. Toyobo Co's overall GF Score™ is 61/100 with 6 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 Toyobo Co (FRA:TO7), the current Days Sales Outstanding is 78.32 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.

Toyobo Co Business Description

Other Exchanges TYOBY:USA3101:Japan
Address 2-8, Dojima Hama 2-chome, Kita-ku, Osaka, JPN, 530-8230
Toyobo Co Ltd manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into four segments based on product type. The films and functional polymers segment, which generates more of Toyobo's revenue than any other segment, sells industrial films for liquid crystal displays, packaging films for food packaging, and engineered plastics and coatings for electronics. The industrial materials segment sells airbag fabrics and polyester for tires to the automotive industry. The healthcare segment sells enzymes for diagnostics, diagnostic systems, pharmaceuticals, and seawater desalination modules. The textiles segment sells synthetic and acrylic fibers used for apparel production. The majority of revenue comes from Japan.
61GF Score

Get the complete analysis for FRA:TO7

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

€9.05
Price