Rokko Butter Co (TSE:2266) Receivables Turnover: 0.73 (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.

TSE:2266 Rokko Butter Co Ltd TSE:2266
57 GF Score
Price 円1,056.00
GF Value 円1,369.63
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Rokko Butter Co Receivables Turnover?

Rokko Butter Co TSE:2266 -0.19% 57 Receivables Turnover is 0.73 as of Dec. 2025. GuruFocus rates TSE:2266 with a GF Score™ of 57/100 and a GF Value™ of 円1,369.63 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,941 Consumer Packaged Goods companies, Rokko Butter Co ranks worse than 94.08% 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. Rokko Butter Co's Revenue for the three months ended in Dec. 2025 was 円12,293 Mil. Rokko Butter Co's average Accounts Receivable for the three months ended in Dec. 2025 was 円16,904 Mil. Hence, Rokko Butter Co's Receivables Turnover for the three months ended in Dec. 2025 was 0.73.


Rokko Butter Co  (TSE:2266) 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.


Rokko Butter Co Receivables Turnover Related Terms


Rokko Butter Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Rokko Butter 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.

Rokko Butter Co Receivables Turnover Chart

Rokko Butter Co 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 4.34 3.23 3.39 3.29 2.70

Rokko Butter Co 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 0.76 0.78 0.69 0.73 0.80

TSE:2266 vs KHC, GIS: Receivables Turnover Comparison

For the Packaged Foods subindustry, Rokko Butter 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.


Rokko Butter Co Receivables Turnover vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Rokko Butter Co's Receivables Turnover distribution charts can be found below:

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


TSE:2266
57GF Score
Rokko Butter Co Ltd TSE:2266
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Rokko Butter Co Receivables Turnover Calculation

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

Rokko Butter Co'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 )
=43293.346 / ((13103.479 + 19023.856) / 2 )
=43293.346 / 16063.6675
=2.70

Rokko Butter Co'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 )
=12292.704 / ((14783.631 + 19023.856) / 2 )
=12292.704 / 16903.7435
=0.73

* 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 0.73 mean?
Rokko Butter Co (TSE:2266) has a Receivables Turnover of 0.73 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 Rokko Butter Co and its competitors. According to the industry distribution chart, Rokko Butter Co ranks #1826 out of 1941 companies in the Consumer Packaged Goods industry, placing it in the top 94.1%.
Is Rokko Butter Co's Receivables Turnover too high?
Rokko Butter Co's current Receivables Turnover is 0.73. The Consumer Packaged Goods industry median Receivables Turnover is 9.38. Rokko Butter Co's value of 0.73 is 92.2% below this industry median. Based on the distribution chart, Rokko Butter Co ranks #1826 out of 1941 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Rokko Butter Co has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Rokko Butter Co's Receivables Turnover compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Rokko Butter Co ranks #1826 out of 1941 companies for Receivables Turnover. This places Rokko Butter Co in the lower half of its industry. The industry median Receivables Turnover is 9.38. Rokko Butter Co's value of 0.73 is 92.2% 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 9.38, based on 1,941 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. Rokko Butter Co's current Receivables Turnover of 0.73 is 92.2% 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 Rokko Butter Co and its competitors. For the Consumer Packaged Goods industry, the median Receivables Turnover is 9.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Rokko Butter Co's current Receivables Turnover is 0.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rokko Butter Co stock overvalued right now?
Based on GuruFocus' analysis, Rokko Butter Co (TSE:2266) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,369.63, compared to a current price of 円1,056.00 — trading 22.9% below its estimated fair value. The current Receivables Turnover is 0.73 and 92.2% below the Consumer Packaged Goods industry median of 9.38. Rokko Butter Co's overall GF Score™ is 57/100 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 Rokko Butter Co (TSE:2266), the current Receivables Turnover is 0.73 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 Rokko Butter Co (TSE:2266) Overvalued in 2026?

Based on GuruFocus' analysis, Rokko Butter Co stock appears to be undervalued. The current stock price of 円1,056.00 is trading 22.9% below its estimated GF Value™ of 円1,369.63. GuruFocus considers Rokko Butter Co to be Modestly Undervalued.

Key valuation signals for TSE:2266:

  • Receivables Turnover: 0.73
  • GF Value™: 円1,369.63 vs. price of 円1,056.00 (22.9% below fair value)
  • GF Score™: 57/100 with 3 warning signs
  • Industry Position: 92.2% below the Consumer Packaged Goods median (#1826 of 1941)

No single metric tells the full story. See the TSE:2266 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Rokko Butter Co Business Description

Address 1-3-13 Sakaguchi-dori, Chuo-ku Kobe, Hyogo, JPN, 651-0062
Rokko Butter Co Ltd is a Japanese company that is engaged in the manufacture and sale of cheese and other dairy products. Its products include nuts, vegetable chips, black pepper taste mix, cheese dessert bee, cheese dessert berry, chocolates, and others. The company is also engaged in the import and sale of chocolates.
57GF Score

Get the complete analysis for TSE:2266

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

円1,056.00
Price
円1,369.63
GF Value