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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. Happiness and D Co's Revenue for the
six
months ended in Feb. 2026 was 円4,388 Mil. Happiness and D Co's average Accounts Receivable for the
six
months ended in Feb. 2026 was 円631 Mil.
Hence, Happiness and D Co's Receivables Turnover for the
six
months ended in Feb. 2026 was 6.95.
Happiness and D Co (TSE:3174) 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.
Happiness and D Co Receivables Turnover Related Terms
Happiness and D Co Receivables Turnover Historical Data
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The historical data trend for Happiness and D 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:3174 vs CASY, WSM, ULTA: Receivables Turnover Comparison
For the Specialty Retail subindustry, Happiness and D 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.
Happiness and D Co Receivables Turnover vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Happiness and D Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Happiness and D 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.
Happiness and D Co (TSE:3174) has a Receivables Turnover of 6.95 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 Happiness and D Co and its competitors. According to the industry distribution chart, Happiness and D Co ranks #638 out of 1107 companies in the Retail - Cyclical industry, placing it in the top 57.6%.
Is Happiness and D Co's Receivables Turnover too high?
Happiness and D Co's current Receivables Turnover is 6.95. The Retail - Cyclical industry median Receivables Turnover is 19.50. Happiness and D Co's value of 6.95 is 64.4% below this industry median. Based on the distribution chart, Happiness and D Co ranks #638 out of 1107 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Happiness and D Co has a GF Score™ of 47/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Happiness and D Co's Receivables Turnover compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Happiness and D Co ranks #638 out of 1107 companies for Receivables Turnover. This places Happiness and D Co in the lower half of its industry. The industry median Receivables Turnover is 19.50. Happiness and D Co's value of 6.95 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 19.50, based on 1,107 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. Happiness and D Co's current Receivables Turnover of 6.95 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 Happiness and D Co and its competitors. For the Retail - Cyclical industry, the median Receivables Turnover is 19.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Happiness and D Co's current Receivables Turnover is 6.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Happiness and D Co stock overvalued right now?
Based on GuruFocus' analysis, Happiness and D Co (TSE:3174) is currently considered Modestly Undervalued. The stock's GF Value™ is 円551.53, compared to a current price of 円411.00 — trading 25.5% below its estimated fair value. The current Receivables Turnover is 6.95 and 64.4% below the Retail - Cyclical industry median of 19.50. Happiness and D Co's overall GF Score™ is 47/100 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 Happiness and D Co (TSE:3174), the current Receivables Turnover is 6.95 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 Happiness and D Co (TSE:3174) Overvalued in 2026?
Based on GuruFocus' analysis, Happiness and D Co stock appears to be undervalued.
The current stock price of 円411.00 is trading 25.5% below its estimated GF Value™ of 円551.53.
GuruFocus considers Happiness and D Co to be Modestly Undervalued.
Key valuation signals for TSE:3174:
Receivables Turnover: 6.95
GF Value™: 円551.53 vs. price of 円411.00 (25.5% below fair value)
Industry Position: 64.4% below the Retail - Cyclical median (#638 of 1107)
No single metric tells the full story. See the TSE:3174 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Happiness and D Co Ltd manages branded gift stores in Japan. It is engaged in sales of imported brand products, including jewelry, such as imported brand jewelry and diamond jewelry consisting of rings, necklaces, earrings, and bracelets; as well as watches, handbags, and accessories. The company has stores located in Hokkaido, Tohoku, Kanto, Chubu and Chugoku among other locations.
47GF Score
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