Base Co (TSE:4481) Receivables Turnover: 1.86 (As of Dec. 2025)

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TSE:4481 Base Co Ltd TSE:4481
95 GF Score
Price 円3,160.00
GF Value 円3,767.11
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Base Co Receivables Turnover?

Base Co TSE:4481 +0.96% 95 Receivables Turnover is 1.86 as of Dec. 2025. GuruFocus rates TSE:4481 with a GF Score™ of 95/100 and a GF Value™ of 円3,767.11 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 2,782 Software companies, Base Co ranks worse than 52.7% 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. Base Co's Revenue for the three months ended in Dec. 2025 was 円5,314 Mil. Base Co's average Accounts Receivable for the three months ended in Dec. 2025 was 円2,858 Mil. Hence, Base Co's Receivables Turnover for the three months ended in Dec. 2025 was 1.86.


Base Co  (TSE:4481) 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.


Base Co Receivables Turnover Related Terms


Base Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Base 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.

Base Co Receivables Turnover Chart

Base Co Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only 6.79 7.09 7.22 7.04 7.34

Base Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 1.80 1.83 1.91 1.86 1.86

TSE:4481 vs QH, SHOP, UBER: Receivables Turnover Comparison

For the Software - Application subindustry, Base 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.


Base Co Receivables Turnover vs Software Industry

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

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


TSE:4481
95GF Score
Base Co Ltd TSE:4481
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Base Co Receivables Turnover Calculation

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

Base 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 )
=21787.441 / ((3068.812 + 2867.368) / 2 )
=21787.441 / 2968.09
=7.34

Base Co's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Sep. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=5314.064 / ((2848.285 + 2867.368) / 2 )
=5314.064 / 2857.8265
=1.86

* 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 1.86 mean?
Base Co (TSE:4481) has a Receivables Turnover of 1.86 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 Base Co and its competitors. According to the industry distribution chart, Base Co ranks #1466 out of 2782 companies in the Software industry, placing it in the top 52.7%.
Is Base Co's Receivables Turnover too high?
Base Co's current Receivables Turnover is 1.86. The Software industry median Receivables Turnover is 5.81. Base Co's value of 1.86 is 68% below this industry median. Based on the distribution chart, Base Co ranks #1466 out of 2782 companies in the Software industry, which is below the industry midpoint. Overall, Base Co has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Base Co's Receivables Turnover compare to QH and SHOP?
According to the Software industry distribution chart, Base Co ranks #1466 out of 2782 companies for Receivables Turnover. This places Base Co in the lower half of its industry. The industry median Receivables Turnover is 5.81. Base Co's value of 1.86 is 68% 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 5.81, 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. Base Co's current Receivables Turnover of 1.86 is 68% 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 Base Co and its competitors. For the Software industry, the median Receivables Turnover is 5.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Base Co's current Receivables Turnover is 1.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Base Co stock overvalued right now?
Based on GuruFocus' analysis, Base Co (TSE:4481) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,767.11, compared to a current price of 円3,160.00 — trading 16.1% below its estimated fair value. The current Receivables Turnover is 1.86 and 68% below the Software industry median of 5.81. Base Co's overall GF Score™ is 95/100 with 1 warning sign 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 Base Co (TSE:4481), the current Receivables Turnover is 1.86 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 Base Co (TSE:4481) Overvalued in 2026?

Based on GuruFocus' analysis, Base Co stock appears to be undervalued. The current stock price of 円3,160.00 is trading 16.1% below its estimated GF Value™ of 円3,767.11. GuruFocus considers Base Co to be Modestly Undervalued.

Key valuation signals for TSE:4481:

  • Receivables Turnover: 1.86
  • GF Value™: 円3,767.11 vs. price of 円3,160.00 (16.1% below fair value)
  • GF Score™: 95/100 with 1 warning sign
  • Industry Position: 68% below the Software median (#1466 of 2782)

No single metric tells the full story. See the TSE:4481 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Base Co Business Description

Address 4-14-1 Sotokanda, Akihabara UDX 8th Floor, Chiyoda-ku, Tokyo, JPN, 101-0021
Base Co Ltd is engaged in providing computer software development and related activities. The company's activities include System development, System operation and maintenance, SAP implementation and maintenance support, e-KYC / Online identity verification service, BPO support using ICT, among others.
95GF Score

Get the complete analysis for TSE:4481

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

円3,160.00
Price
円3,767.11
GF Value