Nippon Parking Development Co (FRA:3SY) Receivables Turnover: 4.79 (As of Jan. 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.

FRA:3SY Nippon Parking Development Co Ltd FRA:3SY
93 GF Score
Price €1.37
GF Value €1.45
! 1 Warning Sign
View Full Analysis

What is Nippon Parking Development Co Receivables Turnover?

Nippon Parking Development Co FRA:3SY 93 Receivables Turnover is 4.79 as of Jan. 2026. GuruFocus rates FRA:3SY with a GF Score™ of 93/100 and a GF Value™ of €1.45. The stock has 1 warning sign investors should review. Among 542 Conglomerates companies, Nippon Parking Development Co ranks better than 92.8% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Nippon Parking Development Co's Revenue for the three months ended in Jan. 2026 was €58.1 Mil. Nippon Parking Development Co's average Accounts Receivable for the three months ended in Jan. 2026 was €12.1 Mil. Hence, Nippon Parking Development Co's Receivables Turnover for the three months ended in Jan. 2026 was 4.79.


Nippon Parking Development Co  (FRA:3SY) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


Nippon Parking Development Co Receivables Turnover Related Terms


Nippon Parking Development Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Nippon Parking Development Co's Receivables Turnover 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.

Nippon Parking Development Co Receivables Turnover Chart

Nippon Parking Development Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 31.50 27.03 28.21 22.94 21.84

Nippon Parking Development Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Receivables Turnover 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 5.14 4.92 5.59 4.79 4.69

FRA:3SY vs HON, MMM: Receivables Turnover Comparison

For the Conglomerates subindustry, Nippon Parking Development Co's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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.


Nippon Parking Development Co Receivables Turnover vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Nippon Parking Development Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Nippon Parking Development Co's Receivables Turnover falls into.


FRA:3SY
93GF Score
Nippon Parking Development Co Ltd FRA:3SY
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nippon Parking Development Co Receivables Turnover Calculation

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

Nippon Parking Development Co's Receivables Turnover for the fiscal year that ended in Jul. 2025 is calculated as

Receivables Turnover (A: Jul. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Jul. 2025 ) / ((Accounts Receivable (A: Jul. 2024 ) + Accounts Receivable (A: Jul. 2025 )) / count )
=214.436 / ((9.297 + 10.342) / 2 )
=214.436 / 9.8195
=21.84

Nippon Parking Development Co's Receivables Turnover for the quarter that ended in Jan. 2026 is calculated as

Receivables Turnover (Q: Jan. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Jan. 2026 ) / ((Accounts Receivable (Q: Oct. 2025 ) + Accounts Receivable (Q: Jan. 2026 )) / count )
=58.144 / ((8.368 + 15.885) / 2 )
=58.144 / 12.1265
=4.79

* 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 Receivables Turnover →
What does a Receivables Turnover of 4.79 mean?
Nippon Parking Development Co (FRA:3SY) has a Receivables Turnover of 4.79 as of Jan. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Nippon Parking Development Co and its competitors. According to the industry distribution chart, Nippon Parking Development Co ranks #39 out of 542 companies in the Conglomerates industry, placing it in the top 7.2%.
Is Nippon Parking Development Co's Receivables Turnover too high?
Nippon Parking Development Co's current Receivables Turnover is 4.79. The Conglomerates industry median Receivables Turnover is 6.31. Nippon Parking Development Co's value of 4.79 is 24.1% below this industry median. Based on the distribution chart, Nippon Parking Development Co ranks #39 out of 542 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, Nippon Parking Development Co has a GF Score™ of 93/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Parking Development Co's Receivables Turnover compare to HON and MMM?
According to the Conglomerates industry distribution chart, Nippon Parking Development Co ranks #39 out of 542 companies for Receivables Turnover. This places Nippon Parking Development Co in the top 7% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 6.31. Nippon Parking Development Co's value of 4.79 is 24.1% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Conglomerates company?
The median Receivables Turnover among Conglomerates companies is 6.31, based on 542 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Nippon Parking Development Co's current Receivables Turnover of 4.79 is 24.1% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Nippon Parking Development Co and its competitors. For the Conglomerates industry, the median Receivables Turnover is 6.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Parking Development Co's current Receivables Turnover is 4.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Parking Development Co stock overvalued right now?
Nippon Parking Development Co (FRA:3SY) has a current Receivables Turnover of 4.79. The stock's GF Value™ is €1.45, compared to a current price of €1.37 — trading 5.5% below its estimated fair value. The current Receivables Turnover is 4.79 and 24.1% below the Conglomerates industry median of 6.31. Nippon Parking Development Co's overall GF Score™ is 93/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Nippon Parking Development Co (FRA:3SY), the current Receivables Turnover is 4.79 as of Jan. 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 Nippon Parking Development Co (FRA:3SY) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Parking Development Co stock appears to be undervalued. The current stock price of €1.37 is trading 5.5% below its estimated GF Value™ of €1.45.

Key valuation signals for FRA:3SY:

  • Receivables Turnover: 4.79
  • GF Value™: €1.45 vs. price of €1.37 (5.5% below fair value)
  • GF Score™: 93/100 with 1 warning sign
  • Industry Position: 24.1% below the Conglomerates median (#39 of 542)

No single metric tells the full story. See the FRA:3SY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Parking Development Co Business Description

Other Exchanges 2353:Japan
Address 2-4 Komatsubara-cho, Osaka Fukoku Life Insurance Building, Kita-ku, Osaka, JPN, 530-0018
Nippon Parking Development Co Ltd provides car parking solutions and services. The company's reporting segments consist of: i) Parking Business: operating and managing parking lots, ii) Ski Resort Business: operates and acquires ski resorts, and iii) Theme Park Business: involves the operation and acquisition of theme parks. The majority of revenue is derived from the Parking business segment.
93GF Score

Get the complete analysis for FRA:3SY

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

€1.37
Price
€1.45
GF Value