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. Eternal Hospitality Group Co's Revenue for the
three
months ended in Jan. 2026 was $81.9 Mil. Eternal Hospitality Group Co's average Accounts Receivable for the
three
months ended in Jan. 2026 was $9.1 Mil.
Hence, Eternal Hospitality Group Co's Receivables Turnover for the
three
months ended in Jan. 2026 was 8.97.
Eternal Hospitality Group Co (OTCPK:TORIF) 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.
Eternal Hospitality Group Co Receivables Turnover Related Terms
Eternal Hospitality Group Co Receivables Turnover Historical Data
* 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.
Eternal Hospitality Group Co Receivables Turnover Chart
TORIF vs MCD, SBUX, YUM: Receivables Turnover Comparison
For the Restaurants subindustry, Eternal Hospitality Group 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.
Eternal Hospitality Group Co Receivables Turnover vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Eternal Hospitality Group Co's Receivables Turnover falls into.
* 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.
Eternal Hospitality Group Co (TORIF) has a Receivables Turnover of 8.97 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 Eternal Hospitality Group Co and its competitors. According to the industry distribution chart, Eternal Hospitality Group Co ranks #141 out of 353 companies in the Restaurants industry, placing it in the top 39.9%.
Is Eternal Hospitality Group Co's Receivables Turnover too high?
Eternal Hospitality Group Co's current Receivables Turnover is 8.97. The Restaurants industry median Receivables Turnover is 29.33. Eternal Hospitality Group Co's value of 8.97 is 69.4% below this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #141 out of 353 companies in the Restaurants industry, which is above the industry midpoint. Overall, Eternal Hospitality Group Co has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Receivables Turnover compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #141 out of 353 companies for Receivables Turnover. This puts Eternal Hospitality Group Co in the upper half of its industry. The industry median Receivables Turnover is 29.33. Eternal Hospitality Group Co's value of 8.97 is 69.4% 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 Restaurants company?
The median Receivables Turnover among Restaurants companies is 29.33, based on 353 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. Eternal Hospitality Group Co's current Receivables Turnover of 8.97 is 69.4% 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 Eternal Hospitality Group Co and its competitors. For the Restaurants industry, the median Receivables Turnover is 29.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Hospitality Group Co's current Receivables Turnover is 8.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Receivables Turnover of 8.97. The stock's GF Value™ is $26.99, compared to a current price of $17.85 — trading 33.9% below its estimated fair value. The current Receivables Turnover is 8.97 and 69.4% below the Restaurants industry median of 29.33. Eternal Hospitality Group Co's overall GF Score™ is 74/100. 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 Eternal Hospitality Group Co (TORIF), the current Receivables Turnover is 8.97 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued.
The current stock price of $17.85 is trading 33.9% below its estimated GF Value™ of $26.99.
Key valuation signals for TORIF:
Receivables Turnover: 8.97
GF Value™: $26.99 vs. price of $17.85 (33.9% below fair value)
Industry Position: 69.4% below the Restaurants median (#141 of 353)
No single metric tells the full story. See the TORIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
74GF Score
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Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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