CL Holdings (TSE:4286) Receivables Turnover: 0.92 (As of Mar. 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:4286 CL Holdings Inc TSE:4286
70 GF Score
Price 円1,169.00
GF Value 円429.39
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is CL Holdings Receivables Turnover?

CL Holdings TSE:4286 +5.32% 70 Receivables Turnover is 0.92 as of Mar. 2026. GuruFocus rates TSE:4286 with a GF Score™ of 70/100 and a GF Value™ of 円429.39 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,005 Media - Diversified companies, CL Holdings ranks worse than 84.28% 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. CL Holdings's Revenue for the three months ended in Mar. 2026 was 円8,311 Mil. CL Holdings's average Accounts Receivable for the three months ended in Mar. 2026 was 円9,063 Mil. Hence, CL Holdings's Receivables Turnover for the three months ended in Mar. 2026 was 0.92.


CL Holdings  (TSE:4286) 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.


CL Holdings Receivables Turnover Related Terms


CL Holdings Receivables Turnover Historical Data

* Premium members only.

The historical data trend for CL Holdings'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.

CL Holdings Receivables Turnover Chart

CL Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.81 4.67 4.57 4.29 3.88

CL Holdings Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 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 1.07 1.54 0.00 0.00 0.92

TSE:4286 vs APP, OMC, TTD: Receivables Turnover Comparison

For the Advertising Agencies subindustry, CL Holdings'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.


CL Holdings Receivables Turnover vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, CL Holdings's Receivables Turnover distribution charts can be found below:

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


TSE:4286
70GF Score
CL Holdings Inc TSE:4286
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CL Holdings Receivables Turnover Calculation

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

CL Holdings'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 )
=39002.067 / ((9076.572 + 11012.532) / 2 )
=39002.067 / 10044.552
=3.88

CL Holdings'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 )
=8311.009 / ((11012.532 + 7113.96) / 2 )
=8311.009 / 9063.246
=0.92

* 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 0.92 mean?
CL Holdings (TSE:4286) has a Receivables Turnover of 0.92 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 CL Holdings and its competitors. According to the industry distribution chart, CL Holdings ranks #847 out of 1005 companies in the Media - Diversified industry, placing it in the top 84.3%.
Is CL Holdings' Receivables Turnover too high?
CL Holdings' current Receivables Turnover is 0.92. The Media - Diversified industry median Receivables Turnover is 5.34. CL Holdings' value of 0.92 is 82.8% below this industry median. Based on the distribution chart, CL Holdings ranks #847 out of 1005 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, CL Holdings has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CL Holdings' Receivables Turnover compare to APP and OMC?
According to the Media - Diversified industry distribution chart, CL Holdings ranks #847 out of 1005 companies for Receivables Turnover. This places CL Holdings in the lower half of its industry. The industry median Receivables Turnover is 5.34. CL Holdings' value of 0.92 is 82.8% 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 Media - Diversified company?
The median Receivables Turnover among Media - Diversified companies is 5.34, based on 1,005 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. CL Holdings's current Receivables Turnover of 0.92 is 82.8% 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 CL Holdings and its competitors. For the Media - Diversified industry, the median Receivables Turnover is 5.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CL Holdings's current Receivables Turnover is 0.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CL Holdings stock overvalued right now?
Based on GuruFocus' analysis, CL Holdings (TSE:4286) is currently considered Significantly Overvalued. The stock's GF Value™ is 円429.39, compared to a current price of 円1,169.00 — trading 172.2% above its estimated fair value. The current Receivables Turnover is 0.92 and 82.8% below the Media - Diversified industry median of 5.34. CL Holdings' overall GF Score™ is 70/100 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 CL Holdings (TSE:4286), the current Receivables Turnover is 0.92 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 CL Holdings (TSE:4286) Overvalued in 2026?

Based on GuruFocus' analysis, CL Holdings stock appears to be overvalued. The current stock price of 円1,169.00 is trading 172.2% above its estimated GF Value™ of 円429.39. GuruFocus considers CL Holdings to be Significantly Overvalued.

Key valuation signals for TSE:4286:

  • Receivables Turnover: 0.92
  • GF Value™: 円429.39 vs. price of 円1,169.00 (172.2% above fair value)
  • GF Score™: 70/100 with 4 warning signs
  • Industry Position: 82.8% below the Media - Diversified median (#847 of 1005)

No single metric tells the full story. See the TSE:4286 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CL Holdings Business Description

Address 2-20 Akasaka 5-chome, Akasaka Park Building, 16th Floor, Minato-ku, Tokyo, JPN, 150-0001
CL Holdings Inc formerly Legs Co Ltd is engaged in marketing and sales promotion services. The company provides planning, designing, developing premium goods, free giveaways, sampling, promotional events and web promotion.
70GF Score

Get the complete analysis for TSE:4286

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

円1,169.00
Price
円429.39
GF Value