Densan System Holdings Co (TSE:4072) Receivables Turnover: 3.51 (As of Jun. 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:4072 Densan System Holdings Co Ltd TSE:4072
58 GF Score
Price 円3,045.00
GF Value 円3,217.10
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Densan System Holdings Co Receivables Turnover?

Densan System Holdings Co TSE:4072 -1.62% 58 Receivables Turnover is 3.51 as of Jun. 2026. GuruFocus rates TSE:4072 with a GF Score™ of 58/100 and a GF Value™ of 円3,217.10 (Fairly Valued). The stock has 3 warning signs investors should review. Among 2,782 Software companies, Densan System Holdings Co ranks worse than 91.12% 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. Densan System Holdings Co's Revenue for the six months ended in Jun. 2026 was 円34,879 Mil. Densan System Holdings Co's average Accounts Receivable for the six months ended in Jun. 2026 was 円9,929 Mil. Hence, Densan System Holdings Co's Receivables Turnover for the six months ended in Jun. 2026 was 3.51.


Densan System Holdings Co  (TSE:4072) 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.


Densan System Holdings Co Receivables Turnover Related Terms


Densan System Holdings Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Densan System Holdings 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.

Densan System Holdings Co Receivables Turnover Chart

Densan System Holdings Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
5.93 6.36 7.07 7.04 7.44

Densan System Holdings Co Semi-Annual Data
Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Receivables Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.28 3.31 3.38 3.64 3.51

TSE:4072 vs IBM, ACN, CTSH: Receivables Turnover Comparison

For the Information Technology Services subindustry, Densan System Holdings 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.


Densan System Holdings Co Receivables Turnover vs Software Industry

For the Software industry and Technology sector, Densan System Holdings Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Densan System Holdings Co's Receivables Turnover falls into.


TSE:4072
58GF Score
Densan System Holdings Co Ltd TSE:4072
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Densan System Holdings Co Receivables Turnover Calculation

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

Densan System Holdings Co's Receivables Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=68131 / ((8861 + 9442) / 2 )
=68131 / 9151.5
=7.44

Densan System Holdings Co's Receivables Turnover for the quarter that ended in Jun. 2026 is calculated as

Receivables Turnover (Q: Jun. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Jun. 2026 ) / ((Accounts Receivable (Q: Dec. 2025 ) + Accounts Receivable (Q: Jun. 2026 )) / count )
=34879 / ((9442 + 10415) / 2 )
=34879 / 9928.5
=3.51

* 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 3.51 mean?
Densan System Holdings Co (TSE:4072) has a Receivables Turnover of 3.51 as of Jun. 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 Densan System Holdings Co and its competitors. According to the industry distribution chart, Densan System Holdings Co ranks #2535 out of 2782 companies in the Software industry, placing it in the top 91.1%.
Is Densan System Holdings Co's Receivables Turnover too high?
Densan System Holdings Co's current Receivables Turnover is 3.51. The Software industry median Receivables Turnover is 6.03. Densan System Holdings Co's value of 3.51 is 41.8% below this industry median. Based on the distribution chart, Densan System Holdings Co ranks #2535 out of 2782 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Densan System Holdings Co has a GF Score™ of 58/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Densan System Holdings Co's Receivables Turnover compare to IBM and ACN?
According to the Software industry distribution chart, Densan System Holdings Co ranks #2535 out of 2782 companies for Receivables Turnover. This places Densan System Holdings Co in the lower half of its industry. The industry median Receivables Turnover is 6.03. Densan System Holdings Co's value of 3.51 is 41.8% 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 6.03, based on 2,782 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. Densan System Holdings Co's current Receivables Turnover of 3.51 is 41.8% 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 Densan System Holdings Co and its competitors. For the Software industry, the median Receivables Turnover is 6.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Densan System Holdings Co's current Receivables Turnover is 3.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Densan System Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Densan System Holdings Co (TSE:4072) is currently considered Fairly Valued. The stock's GF Value™ is 円3,217.10, compared to a current price of 円3,045.00 — trading 5.3% below its estimated fair value. The current Receivables Turnover is 3.51 and 41.8% below the Software industry median of 6.03. Densan System Holdings Co's overall GF Score™ is 58/100 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 Densan System Holdings Co (TSE:4072), the current Receivables Turnover is 3.51 as of Jun. 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 Densan System Holdings Co (TSE:4072) Overvalued in 2026?

Based on GuruFocus' analysis, Densan System Holdings Co stock appears to be undervalued. The current stock price of 円3,045.00 is trading 5.3% below its estimated GF Value™ of 円3,217.10. GuruFocus considers Densan System Holdings Co to be Fairly Valued.

Key valuation signals for TSE:4072:

  • Receivables Turnover: 3.51
  • GF Value™: 円3,217.10 vs. price of 円3,045.00 (5.3% below fair value)
  • GF Score™: 58/100 with 3 warning signs
  • Industry Position: 41.8% below the Software median (#2535 of 2782)

No single metric tells the full story. See the TSE:4072 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Densan System Holdings Co Business Description

Address 1-58 Hikie, Gifu Prefecture, Gifu, JPN, 501-6133
Densan System Holdings Co Ltd is engaged in providing comprehensive information technology services. Its Payment Acceptance Service offers a wide variety of innovative settlement services.
58GF Score

Get the complete analysis for TSE:4072

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

円3,045.00
Price
円3,217.10
GF Value