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.
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.
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. Nakamuraya Co's Revenue for the
three
months ended in Jun. 2026 was 円5,489 Mil. Nakamuraya Co's average Accounts Receivable for the
three
months ended in Jun. 2026 was 円3,260 Mil.
Hence, Nakamuraya Co's Receivables Turnover for the
three
months ended in Jun. 2026 was 1.68.
Nakamuraya Co (TSE:2204) 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.
Nakamuraya Co Receivables Turnover Related Terms
Nakamuraya Co Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Nakamuraya 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:2204 vs KHC, GIS: Receivables Turnover Comparison
For the Packaged Foods subindustry, Nakamuraya 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.
Nakamuraya Co Receivables Turnover vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Nakamuraya Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Nakamuraya 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.
Nakamuraya Co (TSE:2204) has a Receivables Turnover of 1.68 as of Jun. 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 Nakamuraya Co and its competitors. According to the industry distribution chart, Nakamuraya Co ranks #1005 out of 1955 companies in the Consumer Packaged Goods industry, placing it in the top 51.4%.
Is Nakamuraya Co's Receivables Turnover too high?
Nakamuraya Co's current Receivables Turnover is 1.68. The Consumer Packaged Goods industry median Receivables Turnover is 9.45. Nakamuraya Co's value of 1.68 is 82.2% below this industry median. Based on the distribution chart, Nakamuraya Co ranks #1005 out of 1955 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Nakamuraya Co has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nakamuraya Co's Receivables Turnover compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Nakamuraya Co ranks #1005 out of 1955 companies for Receivables Turnover. This places Nakamuraya Co in the lower half of its industry. The industry median Receivables Turnover is 9.45. Nakamuraya Co's value of 1.68 is 82.2% 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 Consumer Packaged Goods company?
The median Receivables Turnover among Consumer Packaged Goods companies is 9.45, based on 1,955 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. Nakamuraya Co's current Receivables Turnover of 1.68 is 82.2% 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 Nakamuraya Co and its competitors. For the Consumer Packaged Goods industry, the median Receivables Turnover is 9.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nakamuraya Co's current Receivables Turnover is 1.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nakamuraya Co stock overvalued right now?
Based on GuruFocus' analysis, Nakamuraya Co (TSE:2204) is currently considered Fairly Valued. The stock's GF Value™ is 円3,246.62, compared to a current price of 円3,200.00 — trading 1.4% below its estimated fair value. The current Receivables Turnover is 1.68 and 82.2% below the Consumer Packaged Goods industry median of 9.45. Nakamuraya Co's overall GF Score™ is 67/100 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 Nakamuraya Co (TSE:2204), the current Receivables Turnover is 1.68 as of Jun. 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 Nakamuraya Co (TSE:2204) Overvalued in 2026?
Based on GuruFocus' analysis, Nakamuraya Co stock appears to be undervalued.
The current stock price of 円3,200.00 is trading 1.4% below its estimated GF Value™ of 円3,246.62.
GuruFocus considers Nakamuraya Co to be Fairly Valued.
Key valuation signals for TSE:2204:
Receivables Turnover: 1.68
GF Value™: 円3,246.62 vs. price of 円3,200.00 (1.4% below fair value)
Industry Position: 82.2% below the Consumer Packaged Goods median (#1005 of 1955)
No single metric tells the full story. See the TSE:2204 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nakamuraya Co Ltd is engaged in the manufacturing and sale of confectionaries. Some of the products manufactured are - moon cake, cream bread, water cane, and karinto.
67GF Score
Get the complete analysis for TSE:2204
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:2204 has been successfully added to your 
