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. Towa Food Service Co's Revenue for the
six
months ended in Apr. 2026 was 円6,788 Mil. Towa Food Service Co's average Accounts Receivable for the
six
months ended in Apr. 2026 was 円244 Mil.
Hence, Towa Food Service Co's Receivables Turnover for the
six
months ended in Apr. 2026 was 27.80.
Towa Food Service Co (TSE:3329) 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.
Towa Food Service Co Receivables Turnover Related Terms
Towa Food Service Co Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Towa Food Service 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:3329 vs MCD, SBUX, YUM: Receivables Turnover Comparison
For the Restaurants subindustry, Towa Food Service 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.
Towa Food Service Co Receivables Turnover vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Towa Food Service Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Towa Food Service 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.
Towa Food Service Co (TSE:3329) has a Receivables Turnover of 27.80 as of Apr. 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 Towa Food Service Co and its competitors. According to the industry distribution chart, Towa Food Service Co ranks #104 out of 355 companies in the Restaurants industry, placing it in the top 29.3%.
Is Towa Food Service Co's Receivables Turnover too high?
Towa Food Service Co's current Receivables Turnover is 27.80. The Restaurants industry median Receivables Turnover is 28.17. Towa Food Service Co's value of 27.80 is 1.3% below this industry median. Based on the distribution chart, Towa Food Service Co ranks #104 out of 355 companies in the Restaurants industry, which is above the industry midpoint. Overall, Towa Food Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towa Food Service Co's Receivables Turnover compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Towa Food Service Co ranks #104 out of 355 companies for Receivables Turnover. This puts Towa Food Service Co in the upper half of its industry. The industry median Receivables Turnover is 28.17. Towa Food Service Co's value of 27.80 is 1.3% 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 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. Towa Food Service Co's current Receivables Turnover of 27.80 is 1.3% 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 Towa Food Service 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. Towa Food Service Co's current Receivables Turnover is 27.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towa Food Service Co stock overvalued right now?
Based on GuruFocus' analysis, Towa Food Service Co (TSE:3329) is currently considered Fairly Valued. The stock's GF Value™ is 円2,234.37, compared to a current price of 円2,123.00 — trading 5% below its estimated fair value. The current Receivables Turnover is 27.80 and 1.3% below the Restaurants industry median of 28.17. Towa Food Service Co's overall GF Score™ is 73/100 with 2 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 Towa Food Service Co (TSE:3329), the current Receivables Turnover is 27.80 as of Apr. 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 Towa Food Service Co (TSE:3329) Overvalued in 2026?
Based on GuruFocus' analysis, Towa Food Service Co stock appears to be undervalued.
The current stock price of 円2,123.00 is trading 5% below its estimated GF Value™ of 円2,234.37.
GuruFocus considers Towa Food Service Co to be Fairly Valued.
Key valuation signals for TSE:3329:
Receivables Turnover: 27.80
GF Value™: 円2,234.37 vs. price of 円2,123.00 (5% below fair value)
Industry Position: 1.3% below the Restaurants median (#104 of 355)
No single metric tells the full story. See the TSE:3329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Towa Food Service Co Ltd operates of restaurants, cafes, and other specialty food stores. Its product line includes store chains known as Spaghetti-ya Dona, Ducky Duck and Pronto. The company offers coffee, tea, pasta and pizza, and other dining and cafe related products. It operates in a single segment which is food service business.
73GF Score
Get the complete analysis for TSE:3329
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:3329 has been successfully added to your 
