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.
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.
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. Pacific Net Co's Revenue for the
three
months ended in Feb. 2026 was 円2,779 Mil. Pacific Net Co's average Accounts Receivable for the
three
months ended in Feb. 2026 was 円973 Mil.
Hence, Pacific Net Co's Receivables Turnover for the
three
months ended in Feb. 2026 was 2.86.
Pacific Net Co (TSE:3021) 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.
Pacific Net Co Receivables Turnover Related Terms
Pacific Net Co Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Pacific Net 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:3021 vs DELL, ANET, SNDK: Receivables Turnover Comparison
For the Computer Hardware subindustry, Pacific Net 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.
Pacific Net Co Receivables Turnover vs Hardware Industry
For the Hardware industry and Technology sector, Pacific Net Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Pacific Net 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.
Pacific Net Co (TSE:3021) has a Receivables Turnover of 2.86 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 Pacific Net Co and its competitors. According to the industry distribution chart, Pacific Net Co ranks #195 out of 2468 companies in the Hardware industry, placing it in the top 7.9%.
Is Pacific Net Co's Receivables Turnover too high?
Pacific Net Co's current Receivables Turnover is 2.86. The Hardware industry median Receivables Turnover is 4.96. Pacific Net Co's value of 2.86 is 42.3% below this industry median. Based on the distribution chart, Pacific Net Co ranks #195 out of 2468 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Pacific Net Co has a GF Score™ of 80/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pacific Net Co's Receivables Turnover compare to DELL and ANET?
According to the Hardware industry distribution chart, Pacific Net Co ranks #195 out of 2468 companies for Receivables Turnover. This places Pacific Net Co in the top 8% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 4.96. Pacific Net Co's value of 2.86 is 42.3% 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 Hardware company?
The median Receivables Turnover among Hardware companies is 4.96, based on 2,468 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. Pacific Net Co's current Receivables Turnover of 2.86 is 42.3% 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 Pacific Net Co and its competitors. For the Hardware industry, the median Receivables Turnover is 4.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pacific Net Co's current Receivables Turnover is 2.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Net Co stock overvalued right now?
Based on GuruFocus' analysis, Pacific Net Co (TSE:3021) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,188.23, compared to a current price of 円1,650.00 — trading 24.6% below its estimated fair value. The current Receivables Turnover is 2.86 and 42.3% below the Hardware industry median of 4.96. Pacific Net Co's overall GF Score™ is 80/100 with 4 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 Pacific Net Co (TSE:3021), the current Receivables Turnover is 2.86 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.
Is Pacific Net Co (TSE:3021) Overvalued in 2026?
Based on GuruFocus' analysis, Pacific Net Co stock appears to be undervalued.
The current stock price of 円1,650.00 is trading 24.6% below its estimated GF Value™ of 円2,188.23.
GuruFocus considers Pacific Net Co to be Modestly Undervalued.
Key valuation signals for TSE:3021:
Receivables Turnover: 2.86
GF Value™: 円2,188.23 vs. price of 円1,650.00 (24.6% below fair value)
Industry Position: 42.3% below the Hardware median (#195 of 2468)
No single metric tells the full story. See the TSE:3021 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pacific Net Co Ltd is engaged in reusing and recycling personal computers (PC) and other information equipment in Japan. It also provides personal computer rental and data erasing services.
80GF Score
Get the complete analysis for TSE:3021
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3021 has been successfully added to your 
