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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. Cosmo Bio Co's Revenue for the
six
months ended in Dec. 2025 was 円5,364 Mil. Cosmo Bio Co's average Accounts Receivable for the
six
months ended in Dec. 2025 was 円2,854 Mil.
Hence, Cosmo Bio Co's Receivables Turnover for the
six
months ended in Dec. 2025 was 1.88.
Cosmo Bio Co (TSE:3386) 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.
Cosmo Bio Co Receivables Turnover Related Terms
Cosmo Bio Co Receivables Turnover Historical Data
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The historical data trend for Cosmo Bio 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:3386 vs TMO, DHR, IDXX: Receivables Turnover Comparison
For the Diagnostics & Research subindustry, Cosmo Bio 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.
Cosmo Bio Co Receivables Turnover vs Medical Diagnostics & Research Industry
For the Medical Diagnostics & Research industry and Healthcare sector, Cosmo Bio Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Cosmo Bio 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.
Cosmo Bio Co (TSE:3386) has a Receivables Turnover of 1.88 as of Dec. 2025. 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 Cosmo Bio Co and its competitors. According to the industry distribution chart, Cosmo Bio Co ranks #136 out of 202 companies in the Medical Diagnostics & Research industry, placing it in the top 67.3%.
Is Cosmo Bio Co's Receivables Turnover too high?
Cosmo Bio Co's current Receivables Turnover is 1.88. The Medical Diagnostics & Research industry median Receivables Turnover is 5.38. Cosmo Bio Co's value of 1.88 is 65.1% below this industry median. Based on the distribution chart, Cosmo Bio Co ranks #136 out of 202 companies in the Medical Diagnostics & Research industry, which is below the industry midpoint. Overall, Cosmo Bio 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 Cosmo Bio Co's Receivables Turnover compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Cosmo Bio Co ranks #136 out of 202 companies for Receivables Turnover. This places Cosmo Bio Co in the lower half of its industry. The industry median Receivables Turnover is 5.38. Cosmo Bio Co's value of 1.88 is 65.1% 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 Medical Diagnostics & Research company?
The median Receivables Turnover among Medical Diagnostics & Research companies is 5.38, based on 202 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. Cosmo Bio Co's current Receivables Turnover of 1.88 is 65.1% 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 Cosmo Bio Co and its competitors. For the Medical Diagnostics & Research industry, the median Receivables Turnover is 5.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmo Bio Co's current Receivables Turnover is 1.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Bio Co stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Bio Co (TSE:3386) is currently considered Fairly Valued. The stock's GF Value™ is 円1,250.41, compared to a current price of 円1,257.00 — trading 0.5% above its estimated fair value. The current Receivables Turnover is 1.88 and 65.1% below the Medical Diagnostics & Research industry median of 5.38. Cosmo Bio Co's overall GF Score™ is 73/100 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 Cosmo Bio Co (TSE:3386), the current Receivables Turnover is 1.88 as of Dec. 2025. 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 Cosmo Bio Co (TSE:3386) Overvalued in 2026?
Based on GuruFocus' analysis, Cosmo Bio Co stock appears to be overvalued.
The current stock price of 円1,257.00 is trading 0.5% above its estimated GF Value™ of 円1,250.41.
GuruFocus considers Cosmo Bio Co to be Fairly Valued.
Key valuation signals for TSE:3386:
Receivables Turnover: 1.88
GF Value™: 円1,250.41 vs. price of 円1,257.00 (0.5% above fair value)
Industry Position: 65.1% below the Medical Diagnostics & Research median (#136 of 202)
No single metric tells the full story. See the TSE:3386 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cosmo Bio Co Ltd is a diagnostic and research company based in Japan. The business of the company includes the purchase of reagents, instruments, and clinical test drugs for research in life science and domestic sales.
73GF Score
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