EPCO Co (TSE:2311) Receivables Turnover: 2.11 (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:2311 EPCO Co Ltd TSE:2311
66 GF Score
Price 円792.00
GF Value 円1,004.31
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is EPCO Co Receivables Turnover?

EPCO Co TSE:2311 +0.89% 66 Receivables Turnover is 2.11 as of Dec. 2025. GuruFocus rates TSE:2311 with a GF Score™ of 66/100 and a GF Value™ of 円1,004.31 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,768 Construction companies, EPCO Co ranks better than 79.13% 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. EPCO Co's Revenue for the three months ended in Dec. 2025 was 円1,507 Mil. EPCO Co's average Accounts Receivable for the three months ended in Dec. 2025 was 円715 Mil. Hence, EPCO Co's Receivables Turnover for the three months ended in Dec. 2025 was 2.11.


EPCO Co  (TSE:2311) 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.


EPCO Co Receivables Turnover Related Terms


EPCO Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for EPCO 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.

EPCO Co Receivables Turnover Chart

EPCO 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 7.34 7.53 7.87 8.57 9.15

EPCO 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 2.00 2.37 1.93 2.11 2.11

TSE:2311 vs PWR, FIX, EME: Receivables Turnover Comparison

For the Engineering & Construction subindustry, EPCO 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.


EPCO Co Receivables Turnover vs Construction Industry

For the Construction industry and Industrials sector, EPCO Co's Receivables Turnover distribution charts can be found below:

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


TSE:2311
66GF Score
EPCO Co Ltd TSE:2311
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

EPCO Co Receivables Turnover Calculation

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

EPCO 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 )
=6252.07 / ((650.439 + 716.53) / 2 )
=6252.07 / 683.4845
=9.15

EPCO 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 )
=1507.341 / ((713.016 + 716.53) / 2 )
=1507.341 / 714.773
=2.11

* 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 2.11 mean?
EPCO Co (TSE:2311) has a Receivables Turnover of 2.11 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 EPCO Co and its competitors. According to the industry distribution chart, EPCO Co ranks #369 out of 1768 companies in the Construction industry, placing it in the top 20.9%.
Is EPCO Co's Receivables Turnover too high?
EPCO Co's current Receivables Turnover is 2.11. The Construction industry median Receivables Turnover is 4.80. EPCO Co's value of 2.11 is 56% below this industry median. Based on the distribution chart, EPCO Co ranks #369 out of 1768 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, EPCO Co has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EPCO Co's Receivables Turnover compare to PWR and FIX?
According to the Construction industry distribution chart, EPCO Co ranks #369 out of 1768 companies for Receivables Turnover. This places EPCO Co in the top 21% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 4.80. EPCO Co's value of 2.11 is 56% 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 Construction company?
The median Receivables Turnover among Construction companies is 4.80, based on 1,768 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. EPCO Co's current Receivables Turnover of 2.11 is 56% 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 EPCO Co and its competitors. For the Construction industry, the median Receivables Turnover is 4.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EPCO Co's current Receivables Turnover is 2.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EPCO Co stock overvalued right now?
Based on GuruFocus' analysis, EPCO Co (TSE:2311) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,004.31, compared to a current price of 円792.00 — trading 21.1% below its estimated fair value. The current Receivables Turnover is 2.11 and 56% below the Construction industry median of 4.80. EPCO Co's overall GF Score™ is 66/100 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 EPCO Co (TSE:2311), the current Receivables Turnover is 2.11 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 EPCO Co (TSE:2311) Overvalued in 2026?

Based on GuruFocus' analysis, EPCO Co stock appears to be undervalued. The current stock price of 円792.00 is trading 21.1% below its estimated GF Value™ of 円1,004.31. GuruFocus considers EPCO Co to be Modestly Undervalued.

Key valuation signals for TSE:2311:

  • Receivables Turnover: 2.11
  • GF Value™: 円1,004.31 vs. price of 円792.00 (21.1% below fair value)
  • GF Score™: 66/100 with 2 warning signs
  • Industry Position: 56% below the Construction median (#369 of 1768)

No single metric tells the full story. See the TSE:2311 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


EPCO Co Business Description

Address 4-1-3 Taihei Sumida-ku, Orinas Tower 12th Floor, Tokyo, JPN, 130-0012
EPCO Co Ltd is a design consulting company. Its core business activity is to provide design services and architectural design services. The company offers design services for residential areas in general, including the design of solar light and storage batteries, support for the net, zero, energy and house applications. In addition, it also provides water supply and drainage facility design and electrical facility design essential for housing.
66GF Score

Get the complete analysis for TSE:2311

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

円792.00
Price
円1,004.31
GF Value