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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. Artner Co's Revenue for the
three
months ended in Jan. 2026 was 円3,146 Mil. Artner Co's average Accounts Receivable for the
three
months ended in Jan. 2026 was 円1,783 Mil.
Hence, Artner Co's Receivables Turnover for the
three
months ended in Jan. 2026 was 1.76.
Artner Co (TSE:2163) 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.
Artner Co Receivables Turnover Related Terms
Artner Co Receivables Turnover Historical Data
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The historical data trend for Artner 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.
TSE:2163 vs KFY, RHI, TNET: Receivables Turnover Comparison
For the Staffing & Employment Services subindustry, Artner 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.
Artner Co Receivables Turnover vs Business Services Industry
For the Business Services industry and Industrials sector, Artner Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Artner 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.
Artner Co (TSE:2163) has a Receivables Turnover of 1.76 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 Artner Co and its competitors. According to the industry distribution chart, Artner Co ranks #394 out of 1062 companies in the Business Services industry, placing it in the top 37.1%.
Is Artner Co's Receivables Turnover too high?
Artner Co's current Receivables Turnover is 1.76. The Business Services industry median Receivables Turnover is 6.26. Artner Co's value of 1.76 is 71.9% below this industry median. Based on the distribution chart, Artner Co ranks #394 out of 1062 companies in the Business Services industry, which is above the industry midpoint. Overall, Artner Co has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Artner Co's Receivables Turnover compare to KFY and RHI?
According to the Business Services industry distribution chart, Artner Co ranks #394 out of 1062 companies for Receivables Turnover. This puts Artner Co in the upper half of its industry. The industry median Receivables Turnover is 6.26. Artner Co's value of 1.76 is 71.9% 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 Business Services company?
The median Receivables Turnover among Business Services companies is 6.26, based on 1,062 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. Artner Co's current Receivables Turnover of 1.76 is 71.9% 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 Artner Co and its competitors. For the Business Services industry, the median Receivables Turnover is 6.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Artner Co's current Receivables Turnover is 1.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artner Co stock overvalued right now?
Based on GuruFocus' analysis, Artner Co (TSE:2163) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,130.64, compared to a current price of 円945.00 — trading 16.4% below its estimated fair value. The current Receivables Turnover is 1.76 and 71.9% below the Business Services industry median of 6.26. Artner Co's overall GF Score™ is 90/100 with 2 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 Artner Co (TSE:2163), the current Receivables Turnover is 1.76 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 Artner Co (TSE:2163) Overvalued in 2026?
Based on GuruFocus' analysis, Artner Co stock appears to be undervalued.
The current stock price of 円945.00 is trading 16.4% below its estimated GF Value™ of 円1,130.64.
GuruFocus considers Artner Co to be Modestly Undervalued.
Key valuation signals for TSE:2163:
Receivables Turnover: 1.76
GF Value™: 円1,130.64 vs. price of 円945.00 (16.4% below fair value)
Industry Position: 71.9% below the Business Services median (#394 of 1062)
No single metric tells the full story. See the TSE:2163 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Artner Co Ltd provides technical outsourcing services. It is engaged in the engineer dispatch business, which involves providing specialized skills through design engineers in areas such as software (development of software to be incorporated into IoT devices and application software for network systems), electricity and electronics (design of circuit boards, which are the heart of devices and equipment, and reliability assessment), and machinery (design of mechanisms that make machines work using 2D CAD and 3D CAD), thereby supporting the design and development departments of client companies. Additionally, the company also takes part in contract and outsourcing business, accepting design and development work from client companies.
90GF Score
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