Gakujo Co (TSE:2301) Receivables Turnover: 2.26 (As of Apr. 2026)

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TSE:2301 Gakujo Co Ltd TSE:2301
79 GF Score
Price 円1,605.00
GF Value 円2,355.13
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Gakujo Co Receivables Turnover?

Gakujo Co TSE:2301 +0.19% 79 Receivables Turnover is 2.26 as of Apr. 2026. GuruFocus rates TSE:2301 with a GF Score™ of 79/100 and a GF Value™ of 円2,355.13 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,062 Business Services companies, Gakujo Co ranks worse than 57.72% 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. Gakujo Co's Revenue for the six months ended in Apr. 2026 was 円4,618 Mil. Gakujo Co's average Accounts Receivable for the six months ended in Apr. 2026 was 円2,043 Mil. Hence, Gakujo Co's Receivables Turnover for the six months ended in Apr. 2026 was 2.26.


Gakujo Co  (TSE:2301) 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.


Gakujo Co Receivables Turnover Related Terms


Gakujo Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Gakujo 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.

Gakujo Co Receivables Turnover Chart

Gakujo Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.03 4.13 5.29 5.35 4.92

Gakujo Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 2.75 3.90 2.09 3.23 2.26

TSE:2301 vs KFY, RHI, TNET: Receivables Turnover Comparison

For the Staffing & Employment Services subindustry, Gakujo 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.


Gakujo Co Receivables Turnover vs Business Services Industry

For the Business Services industry and Industrials sector, Gakujo Co's Receivables Turnover distribution charts can be found below:

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


TSE:2301
79GF Score
Gakujo Co Ltd TSE:2301
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Gakujo Co Receivables Turnover Calculation

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

Gakujo Co's Receivables Turnover for the fiscal year that ended in Oct. 2025 is calculated as

Receivables Turnover (A: Oct. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Oct. 2025 ) / ((Accounts Receivable (A: Oct. 2024 ) + Accounts Receivable (A: Oct. 2025 )) / count )
=11019.177 / ((2264.462 + 2213.068) / 2 )
=11019.177 / 2238.765
=4.92

Gakujo Co's Receivables Turnover for the quarter that ended in Apr. 2026 is calculated as

Receivables Turnover (Q: Apr. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Apr. 2026 ) / ((Accounts Receivable (Q: Oct. 2025 ) + Accounts Receivable (Q: Apr. 2026 )) / count )
=4618.163 / ((2213.068 + 1872.541) / 2 )
=4618.163 / 2042.8045
=2.26

* 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 2.26 mean?
Gakujo Co (TSE:2301) has a Receivables Turnover of 2.26 as of Apr. 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 Gakujo Co and its competitors. According to the industry distribution chart, Gakujo Co ranks #613 out of 1062 companies in the Business Services industry, placing it in the top 57.7%.
Is Gakujo Co's Receivables Turnover too high?
Gakujo Co's current Receivables Turnover is 2.26. The Business Services industry median Receivables Turnover is 6.26. Gakujo Co's value of 2.26 is 63.9% below this industry median. Based on the distribution chart, Gakujo Co ranks #613 out of 1062 companies in the Business Services industry, which is below the industry midpoint. Overall, Gakujo Co has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gakujo Co's Receivables Turnover compare to KFY and RHI?
According to the Business Services industry distribution chart, Gakujo Co ranks #613 out of 1062 companies for Receivables Turnover. This places Gakujo Co in the lower half of its industry. The industry median Receivables Turnover is 6.26. Gakujo Co's value of 2.26 is 63.9% 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. Gakujo Co's current Receivables Turnover of 2.26 is 63.9% 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 Gakujo 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. Gakujo Co's current Receivables Turnover is 2.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gakujo Co stock overvalued right now?
Based on GuruFocus' analysis, Gakujo Co (TSE:2301) is currently considered Significantly Undervalued. The stock's GF Value™ is 円2,355.13, compared to a current price of 円1,605.00 — trading 31.9% below its estimated fair value. The current Receivables Turnover is 2.26 and 63.9% below the Business Services industry median of 6.26. Gakujo Co's overall GF Score™ is 79/100 with 1 warning sign 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 Gakujo Co (TSE:2301), the current Receivables Turnover is 2.26 as of Apr. 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 Gakujo Co (TSE:2301) Overvalued in 2026?

Based on GuruFocus' analysis, Gakujo Co stock appears to be undervalued. The current stock price of 円1,605.00 is trading 31.9% below its estimated GF Value™ of 円2,355.13. GuruFocus considers Gakujo Co to be Significantly Undervalued.

Key valuation signals for TSE:2301:

  • Receivables Turnover: 2.26
  • GF Value™: 円2,355.13 vs. price of 円1,605.00 (31.9% below fair value)
  • GF Score™: 79/100 with 1 warning sign
  • Industry Position: 63.9% below the Business Services median (#613 of 1062)

No single metric tells the full story. See the TSE:2301 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gakujo Co Business Description

Address 2-5-10 Umeda, Kita-ku, Osaka, JPN, 530-0001
Gakujo Co Ltd provides employment information, various recruitment consulting services, and manpower dispatch and job placement services.
79GF Score

Get the complete analysis for TSE:2301

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

円1,605.00
Price
円2,355.13
GF Value