Treasure Factory Co (TSE:3093) Receivables Turnover: 6.96 (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:3093 Treasure Factory Co Ltd TSE:3093
91 GF Score
Price 円2,044.00
GF Value 円2,195.31
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Treasure Factory Co Receivables Turnover?

Treasure Factory Co TSE:3093 -1.78% 91 Receivables Turnover is 6.96 as of Feb. 2026. GuruFocus rates TSE:3093 with a GF Score™ of 91/100 and a GF Value™ of 円2,195.31 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,106 Retail - Cyclical companies, Treasure Factory Co ranks better than 57.87% 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. Treasure Factory Co's Revenue for the three months ended in Feb. 2026 was 円13,399 Mil. Treasure Factory Co's average Accounts Receivable for the three months ended in Feb. 2026 was 円1,926 Mil. Hence, Treasure Factory Co's Receivables Turnover for the three months ended in Feb. 2026 was 6.96.


Treasure Factory Co  (TSE:3093) 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.


Treasure Factory Co Receivables Turnover Related Terms


Treasure Factory Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Treasure Factory 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.

Treasure Factory Co Receivables Turnover Chart

Treasure Factory Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 39.09 36.43 33.14 32.91 31.71

Treasure Factory Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Receivables Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 7.49 6.71 7.14 6.96 6.99

TSE:3093 vs CASY, WSM, ULTA: Receivables Turnover Comparison

For the Specialty Retail subindustry, Treasure Factory 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.


Treasure Factory Co Receivables Turnover vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Treasure Factory Co's Receivables Turnover distribution charts can be found below:

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


TSE:3093
91GF Score
Treasure Factory Co Ltd TSE:3093
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Treasure Factory Co Receivables Turnover Calculation

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

Treasure Factory 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 )
=48597 / ((1391 + 1674) / 2 )
=48597 / 1532.5
=31.71

Treasure Factory 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 )
=13399 / ((2178 + 1674) / 2 )
=13399 / 1926
=6.96

* 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 6.96 mean?
Treasure Factory Co (TSE:3093) has a Receivables Turnover of 6.96 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 Treasure Factory Co and its competitors. According to the industry distribution chart, Treasure Factory Co ranks #466 out of 1106 companies in the Retail - Cyclical industry, placing it in the top 42.1%.
Is Treasure Factory Co's Receivables Turnover too high?
Treasure Factory Co's current Receivables Turnover is 6.96. The Retail - Cyclical industry median Receivables Turnover is 19.57. Treasure Factory Co's value of 6.96 is 64.4% below this industry median. Based on the distribution chart, Treasure Factory Co ranks #466 out of 1106 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Treasure Factory Co has a GF Score™ of 91/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Treasure Factory Co's Receivables Turnover compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Treasure Factory Co ranks #466 out of 1106 companies for Receivables Turnover. This puts Treasure Factory Co in the upper half of its industry. The industry median Receivables Turnover is 19.57. Treasure Factory Co's value of 6.96 is 64.4% 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 1,106 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. Treasure Factory Co's current Receivables Turnover of 6.96 is 64.4% 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 Treasure Factory 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. Treasure Factory Co's current Receivables Turnover is 6.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Treasure Factory Co stock overvalued right now?
Based on GuruFocus' analysis, Treasure Factory Co (TSE:3093) is currently considered Fairly Valued. The stock's GF Value™ is 円2,195.31, compared to a current price of 円2,044.00 — trading 6.9% below its estimated fair value. The current Receivables Turnover is 6.96 and 64.4% below the Retail - Cyclical industry median of 19.57. Treasure Factory Co's overall GF Score™ is 91/100 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 Treasure Factory Co (TSE:3093), the current Receivables Turnover is 6.96 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 Treasure Factory Co (TSE:3093) Overvalued in 2026?

Based on GuruFocus' analysis, Treasure Factory Co stock appears to be undervalued. The current stock price of 円2,044.00 is trading 6.9% below its estimated GF Value™ of 円2,195.31. GuruFocus considers Treasure Factory Co to be Fairly Valued.

Key valuation signals for TSE:3093:

  • Receivables Turnover: 6.96
  • GF Value™: 円2,195.31 vs. price of 円2,044.00 (6.9% below fair value)
  • GF Score™: 91/100 with 3 warning signs
  • Industry Position: 64.4% below the Retail - Cyclical median (#466 of 1106)

No single metric tells the full story. See the TSE:3093 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Treasure Factory Co Business Description

Address 4-14-1 Sotokanda, Akihabara UDX Building, 20th Floor, Chiyoda-ku, Tokyo, JPN, 101-0021
Treasure Factory Co Ltd is a Japan-based company. It is mainly engaged in the sale and purchase of reuse items through its stores and online. The company is also engaged in the bag and accessory rental business under the brand name Cariru and operates a treasure factory moving service. It sells used merchandise in Tokyo, Saitama, Kanagawa, and Chiba.
91GF Score

Get the complete analysis for TSE:3093

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

円2,044.00
Price
円2,195.31
GF Value