SCAT (TSE:3974) Receivables Turnover: 5.26 (As of Apr. 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:3974 SCAT Inc TSE:3974
73 GF Score
Price 円654.00
GF Value 円471.79
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is SCAT Receivables Turnover?

SCAT TSE:3974 +0.15% 73 Receivables Turnover is 5.26 as of Apr. 2026. GuruFocus rates TSE:3974 with a GF Score™ of 73/100 and a GF Value™ of 円471.79 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 2,784 Software companies, SCAT ranks better than 81% 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. SCAT's Revenue for the six months ended in Apr. 2026 was 円1,322 Mil. SCAT's average Accounts Receivable for the six months ended in Apr. 2026 was 円251 Mil. Hence, SCAT's Receivables Turnover for the six months ended in Apr. 2026 was 5.26.


SCAT  (TSE:3974) 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.


SCAT Receivables Turnover Related Terms


SCAT Receivables Turnover Historical Data

* Premium members only.

The historical data trend for SCAT'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.

SCAT Receivables Turnover Chart

SCAT Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.77 12.71 11.72 10.74 10.51

SCAT Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 5.45 4.91 5.70 5.43 5.26

TSE:3974 vs IBM, ACN, FISV: Receivables Turnover Comparison

For the Information Technology Services subindustry, SCAT'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.


SCAT Receivables Turnover vs Software Industry

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

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


TSE:3974
73GF Score
SCAT Inc TSE:3974
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SCAT Receivables Turnover Calculation

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

SCAT's Receivables Turnover for the fiscal year that ended in Oct. 2025 is calculated as

Receivables Turnover (A: Oct. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Oct. 2025 ) / ((Accounts Receivable (A: Oct. 2024 ) + Accounts Receivable (A: Oct. 2025 )) / count )
=2605.272 / ((236.605 + 259.27) / 2 )
=2605.272 / 247.9375
=10.51

SCAT's Receivables Turnover for the quarter that ended in Apr. 2026 is calculated as

Receivables Turnover (Q: Apr. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Apr. 2026 ) / ((Accounts Receivable (Q: Oct. 2025 ) + Accounts Receivable (Q: Apr. 2026 )) / count )
=1321.622 / ((259.27 + 243.287) / 2 )
=1321.622 / 251.2785
=5.26

* 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 5.26 mean?
SCAT (TSE:3974) has a Receivables Turnover of 5.26 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 SCAT and its competitors. According to the industry distribution chart, SCAT ranks #529 out of 2784 companies in the Software industry, placing it in the top 19%.
Is SCAT's Receivables Turnover too high?
SCAT's current Receivables Turnover is 5.26. The Software industry median Receivables Turnover is 5.78. SCAT's value of 5.26 is 8.9% below this industry median. Based on the distribution chart, SCAT ranks #529 out of 2784 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, SCAT has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SCAT's Receivables Turnover compare to IBM and ACN?
According to the Software industry distribution chart, SCAT ranks #529 out of 2784 companies for Receivables Turnover. This places SCAT in the top 19% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.78. SCAT's value of 5.26 is 8.9% 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 5.78, based on 2,784 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. SCAT's current Receivables Turnover of 5.26 is 8.9% 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 SCAT and its competitors. For the Software industry, the median Receivables Turnover is 5.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SCAT's current Receivables Turnover is 5.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SCAT stock overvalued right now?
Based on GuruFocus' analysis, SCAT (TSE:3974) is currently considered Significantly Overvalued. The stock's GF Value™ is 円471.79, compared to a current price of 円654.00 — trading 38.6% above its estimated fair value. The current Receivables Turnover is 5.26 and 8.9% below the Software industry median of 5.78. SCAT's overall GF Score™ is 73/100 with 6 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 SCAT (TSE:3974), the current Receivables Turnover is 5.26 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 SCAT (TSE:3974) Overvalued in 2026?

Based on GuruFocus' analysis, SCAT stock appears to be overvalued. The current stock price of 円654.00 is trading 38.6% above its estimated GF Value™ of 円471.79. GuruFocus considers SCAT to be Significantly Overvalued.

Key valuation signals for TSE:3974:

  • Receivables Turnover: 5.26
  • GF Value™: 円471.79 vs. price of 円654.00 (38.6% above fair value)
  • GF Score™: 73/100 with 6 warning signs
  • Industry Position: 8.9% below the Software median (#529 of 2784)

No single metric tells the full story. See the TSE:3974 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SCAT Business Description

Address 1-2-1 Shibaura, Minato-ku, 2nd Floor, Tokyo, JPN
SCAT Inc provides IT services and solutions for beauty salons. It provides business service for SME. It is also involved in the planning and operation of pay nursing home with nursing care.
73GF Score

Get the complete analysis for TSE:3974

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

円654.00
Price
円471.79
GF Value