Daiichinkyo Co (FRA:D4S) Receivables Turnover: 0.82 (As of Mar. 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:D4S Daiichi Sankyo Co Ltd FRA:D4S
80 GF Score
Price €14.78
GF Value €32.25
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Daiichinkyo Co Receivables Turnover?

Daiichinkyo Co FRA:D4S -1.52% 80 Receivables Turnover is 0.82 as of Mar. 2026. GuruFocus rates FRA:D4S with a GF Score™ of 80/100 and a GF Value™ of €32.25 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 950 Drug Manufacturers companies, Daiichinkyo Co ranks worse than 79.47% 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. Daiichinkyo Co's Revenue for the three months ended in Mar. 2026 was €3,214 Mil. Daiichinkyo Co's average Accounts Receivable for the three months ended in Mar. 2026 was €3,926 Mil. Hence, Daiichinkyo Co's Receivables Turnover for the three months ended in Mar. 2026 was 0.82.


Daiichinkyo Co  (FRA:D4S) 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.


Daiichinkyo Co Receivables Turnover Related Terms


Daiichinkyo Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Daiichinkyo 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.

Daiichinkyo Co Receivables Turnover Chart

Daiichinkyo Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.17 3.99 3.76 3.53 2.94

Daiichinkyo Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.83 0.76 0.80 0.83 0.82

FRA:D4S vs LLY, JNJ, ABBV: Receivables Turnover Comparison

For the Drug Manufacturers - General subindustry, Daiichinkyo 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.


Daiichinkyo Co Receivables Turnover vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Daiichinkyo Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Daiichinkyo Co's Receivables Turnover falls into.


FRA:D4S
80GF Score
Daiichi Sankyo Co Ltd FRA:D4S
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Daiichinkyo Co Receivables Turnover Calculation

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

Daiichinkyo Co's Receivables Turnover for the fiscal year that ended in Mar. 2026 is calculated as

Receivables Turnover (A: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (A: Mar. 2026 ) / ((Accounts Receivable (A: Mar. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count )
=11572.994 / ((3841.927 + 4040.078) / 2 )
=11572.994 / 3941.0025
=2.94

Daiichinkyo Co's Receivables Turnover for the quarter that ended in Mar. 2026 is calculated as

Receivables Turnover (Q: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Mar. 2026 ) / ((Accounts Receivable (Q: Dec. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=3213.91 / ((3811.963 + 4040.078) / 2 )
=3213.91 / 3926.0205
=0.82

* 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 0.82 mean?
Daiichinkyo Co (FRA:D4S) has a Receivables Turnover of 0.82 as of Mar. 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 Daiichinkyo Co and its competitors. According to the industry distribution chart, Daiichinkyo Co ranks #755 out of 950 companies in the Drug Manufacturers industry, placing it in the top 79.5%.
Is Daiichinkyo Co's Receivables Turnover too high?
Daiichinkyo Co's current Receivables Turnover is 0.82. The Drug Manufacturers industry median Receivables Turnover is 5.07. Daiichinkyo Co's value of 0.82 is 83.8% below this industry median. Based on the distribution chart, Daiichinkyo Co ranks #755 out of 950 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Daiichinkyo Co has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Daiichinkyo Co's Receivables Turnover compare to LLY and JNJ?
According to the Drug Manufacturers industry distribution chart, Daiichinkyo Co ranks #755 out of 950 companies for Receivables Turnover. This places Daiichinkyo Co in the lower half of its industry. The industry median Receivables Turnover is 5.07. Daiichinkyo Co's value of 0.82 is 83.8% 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 Drug Manufacturers company?
The median Receivables Turnover among Drug Manufacturers companies is 5.07, based on 950 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. Daiichinkyo Co's current Receivables Turnover of 0.82 is 83.8% 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 Daiichinkyo Co and its competitors. For the Drug Manufacturers industry, the median Receivables Turnover is 5.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Daiichinkyo Co's current Receivables Turnover is 0.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daiichinkyo Co stock overvalued right now?
Based on GuruFocus' analysis, Daiichinkyo Co (FRA:D4S) is currently considered Significantly Undervalued. The stock's GF Value™ is €32.25, compared to a current price of €14.78 — trading 54.2% below its estimated fair value. The current Receivables Turnover is 0.82 and 83.8% below the Drug Manufacturers industry median of 5.07. Daiichinkyo Co's overall GF Score™ is 80/100 with 3 warning signs 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 Daiichinkyo Co (FRA:D4S), the current Receivables Turnover is 0.82 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 Daiichinkyo Co (FRA:D4S) Overvalued in 2026?

Based on GuruFocus' analysis, Daiichinkyo Co stock appears to be undervalued. The current stock price of €14.78 is trading 54.2% below its estimated GF Value™ of €32.25. GuruFocus considers Daiichinkyo Co to be Significantly Undervalued.

Key valuation signals for FRA:D4S:

  • Receivables Turnover: 0.82
  • GF Value™: €32.25 vs. price of €14.78 (54.2% below fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 83.8% below the Drug Manufacturers median (#755 of 950)

No single metric tells the full story. See the FRA:D4S stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Daiichinkyo Co Business Description

Address 3-5-1, Nihonbashi-Honcho, Chuo-ku, Tokyo, JPN, 103-8426
Daiichi Sankyo was established by the merger of Daiichi Pharmaceuticals and Sankyo in 2005. As of 2024, approximately one quarter of revenue comes from its Japan businesses, which will shrink in the future as the company expands its global footprint. Its primary growth driver is its leading platform of antibody drug conjugates, or ADCs. Its lead ADCs are Enhertu (HER2), Datroway (TROP2), I-DXd (B7-H3), HER3-DXd (HER3), and R-DXd (CDH6). Enhertu was first approved in the US in December 2019, and Datroway was first approved in January 2025.
80GF Score

Get the complete analysis for FRA:D4S

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

€14.78
Price
€32.25
GF Value