Fuji Japan (SSE:1449) Receivables Turnover: 2.34 (As of Dec. 2025)

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.

SSE:1449 Fuji Japan Corp SSE:1449
55 GF Score
Price 円330.00
GF Value 円205.37
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Fuji Japan Receivables Turnover?

Fuji Japan SSE:1449 +0.30% 55 Receivables Turnover is 2.34 as of Dec. 2025. GuruFocus rates SSE:1449 with a GF Score™ of 55/100 and a GF Value™ of 円205.37 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,768 Construction companies, Fuji Japan ranks better than 81.39% 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. Fuji Japan's Revenue for the three months ended in Dec. 2025 was 円203.5 Mil. Fuji Japan's average Accounts Receivable for the three months ended in Dec. 2025 was 円86.8 Mil. Hence, Fuji Japan's Receivables Turnover for the three months ended in Dec. 2025 was 2.34.


Fuji Japan  (SSE:1449) 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.


Fuji Japan Receivables Turnover Related Terms


Fuji Japan Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Fuji Japan'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.

Fuji Japan Receivables Turnover Chart

Fuji Japan Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.47 11.06 16.81 15.04 13.32

Fuji Japan Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 2.55 2.35 1.58 2.34 2.64

SSE:1449 vs TT, JCI, CARR: Receivables Turnover Comparison

For the Building Products & Equipment subindustry, Fuji Japan'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.


Fuji Japan Receivables Turnover vs Construction Industry

For the Construction industry and Industrials sector, Fuji Japan's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Fuji Japan's Receivables Turnover falls into.


SSE:1449
55GF Score
Fuji Japan Corp SSE:1449
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fuji Japan Receivables Turnover Calculation

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

Fuji Japan's Receivables Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=989.139 / ((80.081 + 68.492) / 2 )
=989.139 / 74.2865
=13.32

Fuji Japan's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Sep. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=203.541 / ((105.138 + 68.492) / 2 )
=203.541 / 86.815
=2.34

* 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 2.34 mean?
Fuji Japan (SSE:1449) has a Receivables Turnover of 2.34 as of Dec. 2025. 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 Fuji Japan and its competitors. According to the industry distribution chart, Fuji Japan ranks #329 out of 1768 companies in the Construction industry, placing it in the top 18.6%.
Is Fuji Japan's Receivables Turnover too high?
Fuji Japan's current Receivables Turnover is 2.34. The Construction industry median Receivables Turnover is 4.80. Fuji Japan's value of 2.34 is 51.3% below this industry median. Based on the distribution chart, Fuji Japan ranks #329 out of 1768 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Fuji Japan has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Fuji Japan's Receivables Turnover compare to TT and JCI?
According to the Construction industry distribution chart, Fuji Japan ranks #329 out of 1768 companies for Receivables Turnover. This places Fuji Japan in the top 19% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 4.80. Fuji Japan's value of 2.34 is 51.3% 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 Construction company?
The median Receivables Turnover among Construction companies is 4.80, based on 1,768 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. Fuji Japan's current Receivables Turnover of 2.34 is 51.3% 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 Fuji Japan and its competitors. For the Construction industry, the median Receivables Turnover is 4.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fuji Japan's current Receivables Turnover is 2.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fuji Japan stock overvalued right now?
Based on GuruFocus' analysis, Fuji Japan (SSE:1449) is currently considered Significantly Overvalued. The stock's GF Value™ is 円205.37, compared to a current price of 円330.00 — trading 60.7% above its estimated fair value. The current Receivables Turnover is 2.34 and 51.3% below the Construction industry median of 4.80. Fuji Japan's overall GF Score™ is 55/100 with 6 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 Fuji Japan (SSE:1449), the current Receivables Turnover is 2.34 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 Fuji Japan (SSE:1449) Overvalued in 2026?

Based on GuruFocus' analysis, Fuji Japan stock appears to be overvalued. The current stock price of 円330.00 is trading 60.7% above its estimated GF Value™ of 円205.37. GuruFocus considers Fuji Japan to be Significantly Overvalued.

Key valuation signals for SSE:1449:

  • Receivables Turnover: 2.34
  • GF Value™: 円205.37 vs. price of 円330.00 (60.7% above fair value)
  • GF Score™: 55/100 with 6 warning signs
  • Industry Position: 51.3% below the Construction median (#329 of 1768)

No single metric tells the full story. See the SSE:1449 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Fuji Japan Business Description

Address Odori Higashi 4-4-18, Chuo Ward, Sapporo, JPN
Fuji Japan Corp offers a series of outer wall material, coated wall material and interior material. The company has three segments: Exterior Wall Renovation Business, Other Renovation Business, and Material Sales Business.
55GF Score

Get the complete analysis for SSE:1449

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

円330.00
Price
円205.37
GF Value