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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. Gakujo Co's Revenue for the
three
months ended in Jul. 2026 was 円3,063 Mil. Gakujo Co's average Accounts Receivable for the
three
months ended in Jul. 2026 was 円1,511 Mil.
Hence, Gakujo Co's Receivables Turnover for the
three
months ended in Jul. 2026 was 2.03.
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
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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.
TSE:2301 vs RHI, KFY, 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.
* 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 (TSE:2301) has a Receivables Turnover of 2.03 as of Jul. 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 #631 out of 1060 companies in the Business Services industry, placing it in the top 59.5%.
Is Gakujo Co's Receivables Turnover too high?
Gakujo Co's current Receivables Turnover is 2.03. The Business Services industry median Receivables Turnover is 6.45. Gakujo Co's value of 2.03 is 68.5% below this industry median. Based on the distribution chart, Gakujo Co ranks #631 out of 1060 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 Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gakujo Co's Receivables Turnover compare to RHI and KFY?
According to the Business Services industry distribution chart, Gakujo Co ranks #631 out of 1060 companies for Receivables Turnover. This places Gakujo Co in the lower half of its industry. The industry median Receivables Turnover is 6.45. Gakujo Co's value of 2.03 is 68.5% 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 6.45, based on 1,060 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 2.03 is 68.5% 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 6.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gakujo Co's current Receivables Turnover is 2.03. 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 Modestly Undervalued. The stock's GF Value™ is 円2,237.54, compared to a current price of 円1,777.00 — trading 20.6% below its estimated fair value. The current Receivables Turnover is 2.03 and 68.5% below the Business Services industry median of 6.45. 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 2.03 as of Jul. 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1,777.00 is trading 20.6% below its estimated GF Value™ of 円2,237.54.
GuruFocus considers Gakujo Co to be Modestly Undervalued.
Key valuation signals for TSE:2301:
Receivables Turnover: 2.03
GF Value™: 円2,237.54 vs. price of 円1,777.00 (20.6% below fair value)
Industry Position: 68.5% below the Business Services median (#631 of 1060)
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 Ltd is a Japanese human resources services company focused primarily on the student and young-adult recruitment market. Its core business is operating job information websites and related services that connect university and college students with prospective employers, generating revenue mainly from corporate clients that pay listing and recruitment fees. The company also provides recruitment consulting, including support for companies seeking to hire new graduates, as well as manpower dispatch and job placement services. Its customers are predominantly Japanese corporations across a range of industries, along with students and job seekers using its platforms. Operations are centered on the Japanese market, where the company supports the hiring activities of businesses and the job-search process of candidates, with services spanning information provision, consulting, and staffing.
79GF Score
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