Nippon Ski Resort Development Co (TSE:6040) Receivables Turnover: 3.65 (As of Jan. 2026)

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TSE:6040 Nippon Ski Resort Development Co Ltd TSE:6040
79 GF Score
Price 円447.00
GF Value 円587.05
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Nippon Ski Resort Development Co Receivables Turnover?

Nippon Ski Resort Development Co TSE:6040 -0.45% 79 Receivables Turnover is 3.65 as of Jan. 2026. GuruFocus rates TSE:6040 with a GF Score™ of 79/100 and a GF Value™ of 円587.05 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 830 Travel & Leisure companies, Nippon Ski Resort Development Co ranks worse than 54.7% 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. Nippon Ski Resort Development Co's Revenue for the three months ended in Jan. 2026 was 円4,090 Mil. Nippon Ski Resort Development Co's average Accounts Receivable for the three months ended in Jan. 2026 was 円1,119 Mil. Hence, Nippon Ski Resort Development Co's Receivables Turnover for the three months ended in Jan. 2026 was 3.65.


Nippon Ski Resort Development Co  (TSE:6040) 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.


Nippon Ski Resort Development Co Receivables Turnover Related Terms


Nippon Ski Resort Development Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Nippon Ski Resort Development 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.

Nippon Ski Resort Development Co Receivables Turnover Chart

Nippon Ski Resort Development Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 57.59 47.73 40.65 36.70 35.11

Nippon Ski Resort Development Co Quarterly Data
Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26
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 0.00 4.03 2.97 4.79 3.65

TSE:6040 vs LVS, MGM, WYNN: Receivables Turnover Comparison

For the Resorts & Casinos subindustry, Nippon Ski Resort Development 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.


Nippon Ski Resort Development Co Receivables Turnover vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Nippon Ski Resort Development Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Nippon Ski Resort Development Co's Receivables Turnover falls into.


TSE:6040
79GF Score
Nippon Ski Resort Development Co Ltd TSE:6040
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Ski Resort Development Co Receivables Turnover Calculation

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

Nippon Ski Resort Development Co's Receivables Turnover for the fiscal year that ended in Jul. 2025 is calculated as

Receivables Turnover (A: Jul. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Jul. 2025 ) / ((Accounts Receivable (A: Jul. 2024 ) + Accounts Receivable (A: Jul. 2025 )) / count )
=10461.767 / ((253.642 + 342.38) / 2 )
=10461.767 / 298.011
=35.11

Nippon Ski Resort Development Co's Receivables Turnover for the quarter that ended in Jan. 2026 is calculated as

Receivables Turnover (Q: Jan. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Jan. 2026 ) / ((Accounts Receivable (Q: Oct. 2025 ) + Accounts Receivable (Q: Jan. 2026 )) / count )
=4089.729 / ((226.349 + 2011.695) / 2 )
=4089.729 / 1119.022
=3.65

* 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 3.65 mean?
Nippon Ski Resort Development Co (TSE:6040) has a Receivables Turnover of 3.65 as of Jan. 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 Nippon Ski Resort Development Co and its competitors. According to the industry distribution chart, Nippon Ski Resort Development Co ranks #454 out of 830 companies in the Travel & Leisure industry, placing it in the top 54.7%.
Is Nippon Ski Resort Development Co's Receivables Turnover too high?
Nippon Ski Resort Development Co's current Receivables Turnover is 3.65. The Travel & Leisure industry median Receivables Turnover is 14.08. Nippon Ski Resort Development Co's value of 3.65 is 74.1% below this industry median. Based on the distribution chart, Nippon Ski Resort Development Co ranks #454 out of 830 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Nippon Ski Resort Development Co has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Ski Resort Development Co's Receivables Turnover compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Nippon Ski Resort Development Co ranks #454 out of 830 companies for Receivables Turnover. This places Nippon Ski Resort Development Co in the lower half of its industry. The industry median Receivables Turnover is 14.08. Nippon Ski Resort Development Co's value of 3.65 is 74.1% 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 Travel & Leisure company?
The median Receivables Turnover among Travel & Leisure companies is 14.08, based on 830 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. Nippon Ski Resort Development Co's current Receivables Turnover of 3.65 is 74.1% 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 Nippon Ski Resort Development Co and its competitors. For the Travel & Leisure industry, the median Receivables Turnover is 14.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Ski Resort Development Co's current Receivables Turnover is 3.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Ski Resort Development Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Ski Resort Development Co (TSE:6040) is currently considered Modestly Undervalued. The stock's GF Value™ is 円587.05, compared to a current price of 円447.00 — trading 23.9% below its estimated fair value. The current Receivables Turnover is 3.65 and 74.1% below the Travel & Leisure industry median of 14.08. Nippon Ski Resort Development Co's overall GF Score™ is 79/100 with 2 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 Nippon Ski Resort Development Co (TSE:6040), the current Receivables Turnover is 3.65 as of Jan. 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 Nippon Ski Resort Development Co (TSE:6040) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Ski Resort Development Co stock appears to be undervalued. The current stock price of 円447.00 is trading 23.9% below its estimated GF Value™ of 円587.05. GuruFocus considers Nippon Ski Resort Development Co to be Modestly Undervalued.

Key valuation signals for TSE:6040:

  • Receivables Turnover: 3.65
  • GF Value™: 円587.05 vs. price of 円447.00 (23.9% below fair value)
  • GF Score™: 79/100 with 2 warning signs
  • Industry Position: 74.1% below the Travel & Leisure median (#454 of 830)

No single metric tells the full story. See the TSE:6040 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Ski Resort Development Co Business Description

Address 6329-1, Hokujo, Hakuba-mura Kitaazumi-gun, Nagano, JPN, 399-9301
Nippon Ski Resort Development Co Ltd engages in the management and operation of ski resorts, and relevant facilities and services. It also provides consulting and advisory services on ski resorts, including technical support, business support, rental business support, and other services.
79GF Score

Get the complete analysis for TSE:6040

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

円447.00
Price
円587.05
GF Value