Fuva Brain (TSE:3927) Receivables Turnover: 3.05 (As of Mar. 2026)

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TSE:3927 Fuva Brain Ltd TSE:3927
61 GF Score
Price 円952.00
GF Value 円1,231.16
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Fuva Brain Receivables Turnover?

Fuva Brain TSE:3927 -0.73% 61 Receivables Turnover is 3.05 as of Mar. 2026. GuruFocus rates TSE:3927 with a GF Score™ of 61/100 and a GF Value™ of 円1,231.16 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 2,783 Software companies, Fuva Brain ranks better than 83.15% 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. Fuva Brain's Revenue for the three months ended in Mar. 2026 was 円1,516 Mil. Fuva Brain's average Accounts Receivable for the three months ended in Mar. 2026 was 円496 Mil. Hence, Fuva Brain's Receivables Turnover for the three months ended in Mar. 2026 was 3.05.


Fuva Brain  (TSE:3927) 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.


Fuva Brain Receivables Turnover Related Terms


Fuva Brain Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Fuva Brain'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.

Fuva Brain Receivables Turnover Chart

Fuva Brain Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.84 8.16 9.78 10.68 11.23

Fuva Brain Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.00 2.76 2.96 3.08 3.05

TSE:3927 vs MSFT, ORCL, PLTR: Receivables Turnover Comparison

For the Software - Infrastructure subindustry, Fuva Brain'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.


Fuva Brain Receivables Turnover vs Software Industry

For the Software industry and Technology sector, Fuva Brain's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Fuva Brain's Receivables Turnover falls into.


TSE:3927
61GF Score
Fuva Brain Ltd TSE:3927
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fuva Brain Receivables Turnover Calculation

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

Fuva Brain's Receivables Turnover for the fiscal year that ended in Mar. 2026 is calculated as

Receivables Turnover (A: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (A: Mar. 2026 ) / ((Accounts Receivable (A: Mar. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count )
=5641.427 / ((475.321 + 529.168) / 2 )
=5641.427 / 502.2445
=11.23

Fuva Brain's Receivables Turnover for the quarter that ended in Mar. 2026 is calculated as

Receivables Turnover (Q: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Mar. 2026 ) / ((Accounts Receivable (Q: Dec. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=1516.442 / ((463.719 + 529.168) / 2 )
=1516.442 / 496.4435
=3.05

* 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 3.05 mean?
Fuva Brain (TSE:3927) has a Receivables Turnover of 3.05 as of Mar. 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 Fuva Brain and its competitors. According to the industry distribution chart, Fuva Brain ranks #469 out of 2783 companies in the Software industry, placing it in the top 16.9%.
Is Fuva Brain's Receivables Turnover too high?
Fuva Brain's current Receivables Turnover is 3.05. The Software industry median Receivables Turnover is 5.95. Fuva Brain's value of 3.05 is 48.7% below this industry median. Based on the distribution chart, Fuva Brain ranks #469 out of 2783 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Fuva Brain has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Fuva Brain's Receivables Turnover compare to MSFT and ORCL?
According to the Software industry distribution chart, Fuva Brain ranks #469 out of 2783 companies for Receivables Turnover. This places Fuva Brain in the top 17% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.95. Fuva Brain's value of 3.05 is 48.7% 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 Software company?
The median Receivables Turnover among Software companies is 5.95, based on 2,783 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. Fuva Brain's current Receivables Turnover of 3.05 is 48.7% 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 Fuva Brain and its competitors. For the Software industry, the median Receivables Turnover is 5.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fuva Brain's current Receivables Turnover is 3.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fuva Brain stock overvalued right now?
Based on GuruFocus' analysis, Fuva Brain (TSE:3927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,231.16, compared to a current price of 円952.00 — trading 22.7% below its estimated fair value. The current Receivables Turnover is 3.05 and 48.7% below the Software industry median of 5.95. Fuva Brain's overall GF Score™ is 61/100 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 Fuva Brain (TSE:3927), the current Receivables Turnover is 3.05 as of Mar. 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 Fuva Brain (TSE:3927) Overvalued in 2026?

Based on GuruFocus' analysis, Fuva Brain stock appears to be undervalued. The current stock price of 円952.00 is trading 22.7% below its estimated GF Value™ of 円1,231.16. GuruFocus considers Fuva Brain to be Modestly Undervalued.

Key valuation signals for TSE:3927:

  • Receivables Turnover: 3.05
  • GF Value™: 円1,231.16 vs. price of 円952.00 (22.7% below fair value)
  • GF Score™: 61/100 with 3 warning signs
  • Industry Position: 48.7% below the Software median (#469 of 2783)

No single metric tells the full story. See the TSE:3927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Fuva Brain Business Description

Address 4-1 New Otani Garden Court, 22nd Floor, Chiyoda-ku, Tokyo, JPN, 102-0094
Fuva Brain Ltd provides computer security consultation services. The Company is engaged in development and sales of software and user support of the computer. It also offers server data protection, software outsourcing services. Its products and services include EX AntiMalware v7, AAM-2000, Secure Ace, Ahkun EX AntiMalware, PasoLog, OfficeCrypt, SecureSphere.
61GF Score

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

円952.00
Price
円1,231.16
GF Value