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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. Hard Off Co's Revenue for the
six
months ended in Mar. 2026 was 円22,020 Mil. Hard Off Co's average Accounts Receivable for the
six
months ended in Mar. 2026 was 円1,544 Mil.
Hence, Hard Off Co's Receivables Turnover for the
six
months ended in Mar. 2026 was 14.26.
Hard Off Co (TSE:2674) 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.
Hard Off Co Receivables Turnover Related Terms
Hard Off Co Receivables Turnover Historical Data
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The historical data trend for Hard Off 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:2674 vs CASY, WSM, ULTA: Receivables Turnover Comparison
For the Specialty Retail subindustry, Hard Off 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.
Hard Off Co Receivables Turnover vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Hard Off Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Hard Off 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.
Hard Off Co (TSE:2674) has a Receivables Turnover of 14.26 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 Hard Off Co and its competitors. According to the industry distribution chart, Hard Off Co ranks #475 out of 1110 companies in the Retail - Cyclical industry, placing it in the top 42.8%.
Is Hard Off Co's Receivables Turnover too high?
Hard Off Co's current Receivables Turnover is 14.26. The Retail - Cyclical industry median Receivables Turnover is 19.57. Hard Off Co's value of 14.26 is 27.1% below this industry median. Based on the distribution chart, Hard Off Co ranks #475 out of 1110 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Hard Off Co has a GF Score™ of 78/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hard Off Co's Receivables Turnover compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Hard Off Co ranks #475 out of 1110 companies for Receivables Turnover. This puts Hard Off Co in the upper half of its industry. The industry median Receivables Turnover is 19.57. Hard Off Co's value of 14.26 is 27.1% 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 Retail - Cyclical company?
The median Receivables Turnover among Retail - Cyclical companies is 19.57, based on 1,110 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. Hard Off Co's current Receivables Turnover of 14.26 is 27.1% 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 Hard Off Co and its competitors. For the Retail - Cyclical industry, the median Receivables Turnover is 19.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hard Off Co's current Receivables Turnover is 14.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hard Off Co stock overvalued right now?
Based on GuruFocus' analysis, Hard Off Co (TSE:2674) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,417.59, compared to a current price of 円2,859.00 — trading 18.3% above its estimated fair value. The current Receivables Turnover is 14.26 and 27.1% below the Retail - Cyclical industry median of 19.57. Hard Off Co's overall GF Score™ is 78/100 with 7 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 Hard Off Co (TSE:2674), the current Receivables Turnover is 14.26 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.
Is Hard Off Co (TSE:2674) Overvalued in 2026?
Based on GuruFocus' analysis, Hard Off Co stock appears to be overvalued.
The current stock price of 円2,859.00 is trading 18.3% above its estimated GF Value™ of 円2,417.59.
GuruFocus considers Hard Off Co to be Modestly Overvalued.
Key valuation signals for TSE:2674:
Receivables Turnover: 14.26
GF Value™: 円2,417.59 vs. price of 円2,859.00 (18.3% above fair value)
Industry Position: 27.1% below the Retail - Cyclical median (#475 of 1110)
No single metric tells the full story. See the TSE:2674 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hard Off Corporation Co Ltd is a Japan-based company engaged in the reuse business. Its business activities include the purchase of used and unnecessary items from the customers, carry out repair, maintenance, inspection, and cleaning and sell to the customers. Products offered by the Hard Off Corporation include a personal computer, musical instruments, furniture, clothing for men; women; and children, trading cards, game, plastic model, toy, car supplies, bags and accessories, books, wine, champagne, beer, sake and shochu.
78GF Score
Get the complete analysis for TSE:2674
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