Kato Works Co (TSE:6390) Receivables Turnover: 1.19 (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:6390 Kato Works Co Ltd TSE:6390
57 GF Score
Price 円1,369.00
GF Value 円1,345.81
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Kato Works Co Receivables Turnover?

Kato Works Co TSE:6390 +1.26% 57 Receivables Turnover is 1.19 as of Mar. 2026. GuruFocus rates TSE:6390 with a GF Score™ of 57/100 and a GF Value™ of 円1,345.81 (Fairly Valued). The stock has 6 warning signs investors should review. Among 211 Farm & Heavy Construction Machinery companies, Kato Works Co ranks worse than 72.51% 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. Kato Works Co's Revenue for the three months ended in Mar. 2026 was 円19,034 Mil. Kato Works Co's average Accounts Receivable for the three months ended in Mar. 2026 was 円15,962 Mil. Hence, Kato Works Co's Receivables Turnover for the three months ended in Mar. 2026 was 1.19.


Kato Works Co  (TSE:6390) 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.


Kato Works Co Receivables Turnover Related Terms


Kato Works Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Kato Works 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.

Kato Works Co Receivables Turnover Chart

Kato Works Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.08 2.15 2.30 2.53 3.30

Kato Works Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.75 0.81 0.63 1.19 0.68

TSE:6390 vs CAT, DE, PCAR: Receivables Turnover Comparison

For the Farm & Heavy Construction Machinery subindustry, Kato Works 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.


Kato Works Co Receivables Turnover vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, Kato Works Co's Receivables Turnover distribution charts can be found below:

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


TSE:6390
57GF Score
Kato Works Co Ltd TSE:6390
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kato Works Co Receivables Turnover Calculation

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

Kato Works Co's Receivables Turnover for the fiscal year that ended in Mar. 2026 is calculated as

Receivables Turnover (A: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (A: Mar. 2026 ) / ((Accounts Receivable (A: Mar. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count )
=56335 / ((16836 + 17332) / 2 )
=56335 / 17084
=3.30

Kato Works Co'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 )
=19034 / ((14592 + 17332) / 2 )
=19034 / 15962
=1.19

* 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 1.19 mean?
Kato Works Co (TSE:6390) has a Receivables Turnover of 1.19 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 Kato Works Co and its competitors. According to the industry distribution chart, Kato Works Co ranks #153 out of 211 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 72.5%.
Is Kato Works Co's Receivables Turnover too high?
Kato Works Co's current Receivables Turnover is 1.19. The Farm & Heavy Construction Machinery industry median Receivables Turnover is 5.05. Kato Works Co's value of 1.19 is 76.4% below this industry median. Based on the distribution chart, Kato Works Co ranks #153 out of 211 companies in the Farm & Heavy Construction Machinery industry, which is below the industry midpoint. Overall, Kato Works Co has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kato Works Co's Receivables Turnover compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, Kato Works Co ranks #153 out of 211 companies for Receivables Turnover. This places Kato Works Co in the lower half of its industry. The industry median Receivables Turnover is 5.05. Kato Works Co's value of 1.19 is 76.4% 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 Farm & Heavy Construction Machinery company?
The median Receivables Turnover among Farm & Heavy Construction Machinery companies is 5.05, based on 211 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. Kato Works Co's current Receivables Turnover of 1.19 is 76.4% 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 Kato Works Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median Receivables Turnover is 5.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kato Works Co's current Receivables Turnover is 1.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kato Works Co stock overvalued right now?
Based on GuruFocus' analysis, Kato Works Co (TSE:6390) is currently considered Fairly Valued. The stock's GF Value™ is 円1,345.81, compared to a current price of 円1,369.00 — trading 1.7% above its estimated fair value. The current Receivables Turnover is 1.19 and 76.4% below the Farm & Heavy Construction Machinery industry median of 5.05. Kato Works Co's overall GF Score™ is 57/100 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 Kato Works Co (TSE:6390), the current Receivables Turnover is 1.19 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 Kato Works Co (TSE:6390) Overvalued in 2026?

Based on GuruFocus' analysis, Kato Works Co stock appears to be overvalued. The current stock price of 円1,369.00 is trading 1.7% above its estimated GF Value™ of 円1,345.81. GuruFocus considers Kato Works Co to be Fairly Valued.

Key valuation signals for TSE:6390:

  • Receivables Turnover: 1.19
  • GF Value™: 円1,345.81 vs. price of 円1,369.00 (1.7% above fair value)
  • GF Score™: 57/100 with 6 warning signs
  • Industry Position: 76.4% below the Farm & Heavy Construction Machinery median (#153 of 211)

No single metric tells the full story. See the TSE:6390 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kato Works Co Business Description

Address 9-37, Higashi-ohi 1-chome, Shinagawa-ku, Tokyo, JPN, 140-0011
Kato Works Co Ltd is a Japan-based machinery manufacturer. The company is mainly engaged in the manufacturing and sales of machinery used for the lifting and construction industries. It offers various construction equipment, mobile cranes, and industrial equipment, including truck cranes, hydraulic excavators, rough terrain cranes, all-terrain cranes, crawler cranes, mini excavators, earth boring rigs, vacuum trucks, street sweepers, and snow sweepers. Kato also offers related spare parts and services. The group's reportable segments are Japan, which is its key revenue-generating market, China, Europe, and Others.
57GF Score

Get the complete analysis for TSE:6390

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

円1,369.00
Price
円1,345.81
GF Value