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.
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.
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. Frontier Management's Revenue for the
three
months ended in Dec. 2025 was 円4,711 Mil. Frontier Management's average Accounts Receivable for the
three
months ended in Dec. 2025 was 円1,243 Mil.
Hence, Frontier Management's Receivables Turnover for the
three
months ended in Dec. 2025 was 3.79.
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.
Frontier Management Receivables Turnover Related Terms
Frontier Management Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Frontier Management'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.
TSE:7038 vs CTAS, CPRT, GPN: Receivables Turnover Comparison
For the Specialty Business Services subindustry, Frontier Management'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.
Frontier Management Receivables Turnover vs Business Services Industry
For the Business Services industry and Industrials sector, Frontier Management's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Frontier Management's Receivables Turnover falls into.
* 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.
Frontier Management (TSE:7038) has a Receivables Turnover of 3.79 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 Frontier Management and its competitors. According to the industry distribution chart, Frontier Management ranks #625 out of 1066 companies in the Business Services industry, placing it in the top 58.6%.
Is Frontier Management's Receivables Turnover too high?
Frontier Management's current Receivables Turnover is 3.79. The Business Services industry median Receivables Turnover is 6.24. Frontier Management's value of 3.79 is 39.3% below this industry median. Based on the distribution chart, Frontier Management ranks #625 out of 1066 companies in the Business Services industry, which is below the industry midpoint. Overall, Frontier Management has a GF Score™ of 62/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Frontier Management's Receivables Turnover compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Frontier Management ranks #625 out of 1066 companies for Receivables Turnover. This places Frontier Management in the lower half of its industry. The industry median Receivables Turnover is 6.24. Frontier Management's value of 3.79 is 39.3% 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 Business Services company?
The median Receivables Turnover among Business Services companies is 6.24, based on 1,066 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. Frontier Management's current Receivables Turnover of 3.79 is 39.3% 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 Frontier Management and its competitors. For the Business Services industry, the median Receivables Turnover is 6.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Frontier Management's current Receivables Turnover is 3.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Frontier Management stock overvalued right now?
Based on GuruFocus' analysis, Frontier Management (TSE:7038) is currently considered Possible Value Trap. The stock's GF Value™ is 円1,796.92, compared to a current price of 円554.00 — trading 69.2% below its estimated fair value. The current Receivables Turnover is 3.79 and 39.3% below the Business Services industry median of 6.24. Frontier Management's overall GF Score™ is 62/100 with 7 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 Frontier Management (TSE:7038), the current Receivables Turnover is 3.79 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 Frontier Management (TSE:7038) Overvalued in 2026?
Based on GuruFocus' analysis, Frontier Management stock appears to be undervalued.
The current stock price of 円554.00 is trading 69.2% below its estimated GF Value™ of 円1,796.92.
GuruFocus considers Frontier Management to be Possible Value Trap.
Key valuation signals for TSE:7038:
Receivables Turnover: 3.79
GF Value™: 円1,796.92 vs. price of 円554.00 (69.2% below fair value)
Industry Position: 39.3% below the Business Services median (#625 of 1066)
No single metric tells the full story. See the TSE:7038 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Frontier Management Inc is engaged in the consulting and investment business. The company has two reportable segments: Consulting and Advisory Business and Investment Business. The Consulting and Advisory segment provides management consulting, M&A advisory, and revitalization support services. The Investment segment involves the dispatch of management personnel to enhance the long-term, sustainable corporate value of investees. It generates the majority of its revenue from the Consulting and Advisory Business segment.
62GF Score
Get the complete analysis for TSE:7038
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:7038 has been successfully added to your 
