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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. Life Foods Co's Revenue for the
six
months ended in Feb. 2026 was 円4,676 Mil. Life Foods Co's average Accounts Receivable for the
six
months ended in Feb. 2026 was 円130 Mil.
Hence, Life Foods Co's Receivables Turnover for the
six
months ended in Feb. 2026 was 35.90.
Life Foods Co (TSE:3065) 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.
Life Foods Co Receivables Turnover Related Terms
Life Foods Co Receivables Turnover Historical Data
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The historical data trend for Life Foods 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:3065 vs MCD, SBUX, YUM: Receivables Turnover Comparison
For the Restaurants subindustry, Life Foods 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.
Life Foods Co Receivables Turnover vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Life Foods Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Life Foods 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.
Life Foods Co (TSE:3065) has a Receivables Turnover of 35.90 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 Life Foods Co and its competitors. According to the industry distribution chart, Life Foods Co ranks #72 out of 355 companies in the Restaurants industry, placing it in the top 20.3%.
Is Life Foods Co's Receivables Turnover too high?
Life Foods Co's current Receivables Turnover is 35.90. The Restaurants industry median Receivables Turnover is 28.17. Life Foods Co's value of 35.90 is 27.4% above this industry median. Based on the distribution chart, Life Foods Co ranks #72 out of 355 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Life Foods Co has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Life Foods Co's Receivables Turnover compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Life Foods Co ranks #72 out of 355 companies for Receivables Turnover. This places Life Foods Co in the top 20% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 28.17. Life Foods Co's value of 35.90 is 27.4% above 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. Life Foods Co's current Receivables Turnover of 35.90 is 27.4% above 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 Life Foods Co 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. Life Foods Co's current Receivables Turnover is 35.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life Foods Co stock overvalued right now?
Based on GuruFocus' analysis, Life Foods Co (TSE:3065) is currently considered Fairly Valued. The stock's GF Value™ is 円1,582.28, compared to a current price of 円1,617.00 — trading 2.2% above its estimated fair value. The current Receivables Turnover is 35.90 and 27.4% above the Restaurants industry median of 28.17. Life Foods Co's overall GF Score™ is 54/100 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 Life Foods Co (TSE:3065), the current Receivables Turnover is 35.90 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 Life Foods Co (TSE:3065) Overvalued in 2026?
Based on GuruFocus' analysis, Life Foods Co stock appears to be overvalued.
The current stock price of 円1,617.00 is trading 2.2% above its estimated GF Value™ of 円1,582.28.
GuruFocus considers Life Foods Co to be Fairly Valued.
Key valuation signals for TSE:3065:
Receivables Turnover: 35.90
GF Value™: 円1,582.28 vs. price of 円1,617.00 (2.2% above fair value)
Industry Position: 27.4% above the Restaurants median (#72 of 355)
No single metric tells the full story. See the TSE:3065 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Life Foods Co Ltd is a restaurant operator in Japan. The business of the company includes management of Japanese-style restaurants like Zamome and Street Shop, meishi and Diner, and Sanuki Noodles.
54GF Score
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