Liberta Co (TSE:4935) Receivables Turnover: 1.74 (As of Dec. 2025)

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:4935 Liberta Co Ltd TSE:4935
71 GF Score
Price 円233.00
GF Value 円174.80
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Liberta Co Receivables Turnover?

Liberta Co TSE:4935 +1.75% 71 Receivables Turnover is 1.74 as of Dec. 2025. GuruFocus rates TSE:4935 with a GF Score™ of 71/100 and a GF Value™ of 円174.80 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,944 Consumer Packaged Goods companies, Liberta Co ranks worse than 71.45% 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. Liberta Co's Revenue for the three months ended in Dec. 2025 was 円3,317 Mil. Liberta Co's average Accounts Receivable for the three months ended in Dec. 2025 was 円1,911 Mil. Hence, Liberta Co's Receivables Turnover for the three months ended in Dec. 2025 was 1.74.


Liberta Co  (TSE:4935) 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.


Liberta Co Receivables Turnover Related Terms


Liberta Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Liberta 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.

Liberta Co Receivables Turnover Chart

Liberta Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial 9.11 7.89 5.73 5.63 4.59

Liberta Co 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 1.08 1.89 1.75 1.74 0.95

TSE:4935 vs PG, CL, KVUE: Receivables Turnover Comparison

For the Household & Personal Products subindustry, Liberta 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.


Liberta Co Receivables Turnover vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Liberta Co's Receivables Turnover distribution charts can be found below:

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


TSE:4935
71GF Score
Liberta Co Ltd TSE:4935
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Liberta Co Receivables Turnover Calculation

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

Liberta 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 )
=10031.969 / ((1804.806 + 2565.218) / 2 )
=10031.969 / 2185.012
=4.59

Liberta 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 )
=3316.91 / ((1256.495 + 2565.218) / 2 )
=3316.91 / 1910.8565
=1.74

* 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 1.74 mean?
Liberta Co (TSE:4935) has a Receivables Turnover of 1.74 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 Liberta Co and its competitors. According to the industry distribution chart, Liberta Co ranks #1389 out of 1944 companies in the Consumer Packaged Goods industry, placing it in the top 71.5%.
Is Liberta Co's Receivables Turnover too high?
Liberta Co's current Receivables Turnover is 1.74. The Consumer Packaged Goods industry median Receivables Turnover is 9.35. Liberta Co's value of 1.74 is 81.4% below this industry median. Based on the distribution chart, Liberta Co ranks #1389 out of 1944 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Liberta Co has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liberta Co's Receivables Turnover compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Liberta Co ranks #1389 out of 1944 companies for Receivables Turnover. This places Liberta Co in the lower half of its industry. The industry median Receivables Turnover is 9.35. Liberta Co's value of 1.74 is 81.4% 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 Consumer Packaged Goods company?
The median Receivables Turnover among Consumer Packaged Goods companies is 9.35, based on 1,944 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. Liberta Co's current Receivables Turnover of 1.74 is 81.4% 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 Liberta Co and its competitors. For the Consumer Packaged Goods industry, the median Receivables Turnover is 9.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Liberta Co's current Receivables Turnover is 1.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liberta Co stock overvalued right now?
Based on GuruFocus' analysis, Liberta Co (TSE:4935) is currently considered Significantly Overvalued. The stock's GF Value™ is 円174.80, compared to a current price of 円233.00 — trading 33.3% above its estimated fair value. The current Receivables Turnover is 1.74 and 81.4% below the Consumer Packaged Goods industry median of 9.35. Liberta Co's overall GF Score™ is 71/100 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 Liberta Co (TSE:4935), the current Receivables Turnover is 1.74 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 Liberta Co (TSE:4935) Overvalued in 2026?

Based on GuruFocus' analysis, Liberta Co stock appears to be overvalued. The current stock price of 円233.00 is trading 33.3% above its estimated GF Value™ of 円174.80. GuruFocus considers Liberta Co to be Significantly Overvalued.

Key valuation signals for TSE:4935:

  • Receivables Turnover: 1.74
  • GF Value™: 円174.80 vs. price of 円233.00 (33.3% above fair value)
  • GF Score™: 71/100 with 6 warning signs
  • Industry Position: 81.4% below the Consumer Packaged Goods median (#1389 of 1944)

No single metric tells the full story. See the TSE:4935 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Liberta Co Business Description

Address 26-1 Sakuragaoka-cho, Cerulean Tower 5th Floor, Shibuya-ku, Tokyo, JPN, 150-8512
Liberta Co Ltd is mainly engaged in the planning and sales of beauty products, toiletry products, functional clothing products, and others. Further, also involved in the imported watch-related business in Japan. The product categories are cosmetics (peeling foot care) and Cosmetics (other) listed in the previous consolidated fiscal year are included in Cosmetics, Spa & Beauty Appliances, and Other are included in "Household Goods, Home Appliances, etc. The Group operates in a single business segment that plans and sells various original products.
71GF Score

Get the complete analysis for TSE:4935

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

円233.00
Price
円174.80
GF Value