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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. Top's's Revenue for the
six
months ended in Mar. 2026 was 円2,135 Mil. Top's's average Accounts Receivable for the
six
months ended in Mar. 2026 was 円292 Mil.
Hence, Top's's Receivables Turnover for the
six
months ended in Mar. 2026 was 7.32.
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.
Top's Receivables Turnover Related Terms
Top's Receivables Turnover Historical Data
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The historical data trend for Top's'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:243A vs MCD, SBUX, CMG: Receivables Turnover Comparison
For the Restaurants subindustry, Top's'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.
Top's Receivables Turnover vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Top's's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Top's'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.
Top's (TSE:243A) has a Receivables Turnover of 7.32 as of Mar. 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 Top's and its competitors.
Is Top's' Receivables Turnover too high?
Top's' current Receivables Turnover is 7.32. The Restaurants industry median Receivables Turnover is 28.17. Top's' value of 7.32 is 74% below this industry median. Overall, Top's has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Top's' Receivables Turnover compare to MCD and SBUX?
Top's' Receivables Turnover of 7.32 can be compared against companies in the Restaurants industry. The industry median Receivables Turnover is 28.17. Top's' value of 7.32 is 74% 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 Restaurants company?
The median Receivables Turnover among Restaurants companies is 28.17, based on 355 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. Top's's current Receivables Turnover of 7.32 is 74% 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 Top's and its competitors. For the Restaurants industry, the median Receivables Turnover is 28.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top's's current Receivables Turnover is 7.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top's stock overvalued right now?
Top's (TSE:243A) has a current Receivables Turnover of 7.32. The current Receivables Turnover is 7.32 and 74% below the Restaurants industry median of 28.17. Top's' overall GF Score™ is 16/100 with 5 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 Top's (TSE:243A), the current Receivables Turnover is 7.32 as of Mar. 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.
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