Garden Co (TSE:274A) Receivables Turnover: 7.29 (As of Feb. 2026)

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:274A Garden Co Ltd TSE:274A
15 GF Score
Price 円2,328.00
! 3 Warning Signs
View Full Analysis

What is Garden Co Receivables Turnover?

Garden Co TSE:274A -0.17% 15 Receivables Turnover is 7.29 as of Feb. 2026. GuruFocus rates TSE:274A with a GF Score™ of 15/100. The stock has 3 warning signs investors should review. Among 356 Restaurants companies, Garden Co ranks worse than 53.37% 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. Garden Co's Revenue for the three months ended in Feb. 2026 was 円4,655 Mil. Garden Co's average Accounts Receivable for the three months ended in Feb. 2026 was 円639 Mil. Hence, Garden Co's Receivables Turnover for the three months ended in Feb. 2026 was 7.29.


Garden Co  (TSE:274A) 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.


Garden Co Receivables Turnover Related Terms


Garden Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Garden 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.

Garden Co Receivables Turnover Chart

Garden Co Annual Data
Trend Feb23 Feb24 Feb25 Feb26
Receivables Turnover
48.54 45.82 35.90 31.53

Garden Co Quarterly Data
Feb23 Feb24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
Receivables Turnover Get a 7-Day Free Trial Premium Member Only 7.64 6.53 6.53 7.29 6.97

TSE:274A vs MCD, SBUX, YUM: Receivables Turnover Comparison

For the Restaurants subindustry, Garden 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.


Garden Co Receivables Turnover vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Garden Co's Receivables Turnover distribution charts can be found below:

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


TSE:274A
15GF Score
Garden Co Ltd TSE:274A
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Garden Co Receivables Turnover Calculation

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

Garden Co's Receivables Turnover for the fiscal year that ended in Feb. 2026 is calculated as

Receivables Turnover (A: Feb. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (A: Feb. 2026 ) / ((Accounts Receivable (A: Feb. 2025 ) + Accounts Receivable (A: Feb. 2026 )) / count )
=17895.282 / ((531.629 + 603.407) / 2 )
=17895.282 / 567.518
=31.53

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

Receivables Turnover (Q: Feb. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Feb. 2026 ) / ((Accounts Receivable (Q: Nov. 2025 ) + Accounts Receivable (Q: Feb. 2026 )) / count )
=4655.407 / ((674.297 + 603.407) / 2 )
=4655.407 / 638.852
=7.29

* 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 7.29 mean?
Garden Co (TSE:274A) has a Receivables Turnover of 7.29 as of Feb. 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 Garden Co and its competitors. According to the industry distribution chart, Garden Co ranks #190 out of 356 companies in the Restaurants industry, placing it in the top 53.4%.
Is Garden Co's Receivables Turnover too high?
Garden Co's current Receivables Turnover is 7.29. The Restaurants industry median Receivables Turnover is 29.02. Garden Co's value of 7.29 is 74.9% below this industry median. Based on the distribution chart, Garden Co ranks #190 out of 356 companies in the Restaurants industry, which is below the industry midpoint. Overall, Garden Co has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Garden Co's Receivables Turnover compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Garden Co ranks #190 out of 356 companies for Receivables Turnover. This places Garden Co in the lower half of its industry. The industry median Receivables Turnover is 29.02. Garden Co's value of 7.29 is 74.9% 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 Restaurants company?
The median Receivables Turnover among Restaurants companies is 29.02, based on 356 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. Garden Co's current Receivables Turnover of 7.29 is 74.9% 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 Garden Co and its competitors. For the Restaurants industry, the median Receivables Turnover is 29.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Garden Co's current Receivables Turnover is 7.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Garden Co stock overvalued right now?
Garden Co (TSE:274A) has a current Receivables Turnover of 7.29. The current Receivables Turnover is 7.29 and 74.9% below the Restaurants industry median of 29.02. Garden Co's overall GF Score™ is 15/100 with 3 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 Garden Co (TSE:274A), the current Receivables Turnover is 7.29 as of Feb. 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.

Garden Co Business Description

Address 2-8-8 Shinjuku, Shinjuku-ku, Tokyo, JPN, 160-0022
Garden Co Ltd is engaged in restaurant operations, including brands such as Ichikakuya and Yamashita Honki Udon, and utilizing merger & Acquisition strategies to expand portfolio.
15GF Score

Get the complete analysis for TSE:274A

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

円2,328.00
Price