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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. Two stone & Sons's Revenue for the
six
months ended in Feb. 2026 was 円10,662 Mil. Two stone & Sons's average Accounts Receivable for the
six
months ended in Feb. 2026 was 円2,489 Mil.
Hence, Two stone & Sons's Receivables Turnover for the
six
months ended in Feb. 2026 was 4.28.
Two stone & Sons (TSE:7352) 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.
Two stone & Sons Receivables Turnover Related Terms
Two stone & Sons Receivables Turnover Historical Data
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The historical data trend for Two stone & Sons'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:7352 vs CTAS, CPRT, ULS: Receivables Turnover Comparison
For the Specialty Business Services subindustry, Two stone & Sons'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.
Two stone & Sons Receivables Turnover vs Business Services Industry
For the Business Services industry and Industrials sector, Two stone & Sons's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Two stone & Sons'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.
Two stone & Sons (TSE:7352) has a Receivables Turnover of 4.28 as of Feb. 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 Two stone & Sons and its competitors. According to the industry distribution chart, Two stone & Sons ranks #318 out of 1062 companies in the Business Services industry, placing it in the top 29.9%.
Is Two stone & Sons' Receivables Turnover too high?
Two stone & Sons' current Receivables Turnover is 4.28. The Business Services industry median Receivables Turnover is 6.22. Two stone & Sons' value of 4.28 is 31.2% below this industry median. Based on the distribution chart, Two stone & Sons ranks #318 out of 1062 companies in the Business Services industry, which is above the industry midpoint. Overall, Two stone & Sons has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' Receivables Turnover compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Two stone & Sons ranks #318 out of 1062 companies for Receivables Turnover. This puts Two stone & Sons in the upper half of its industry. The industry median Receivables Turnover is 6.22. Two stone & Sons' value of 4.28 is 31.2% 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 6.22, based on 1,062 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. Two stone & Sons's current Receivables Turnover of 4.28 is 31.2% 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 Two stone & Sons and its competitors. For the Business Services industry, the median Receivables Turnover is 6.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Two stone & Sons's current Receivables Turnover is 4.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,442.73, compared to a current price of 円325.00 — trading 77.5% below its estimated fair value. The current Receivables Turnover is 4.28 and 31.2% below the Business Services industry median of 6.22. Two stone & Sons' overall GF Score™ is 75/100 with 4 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 Two stone & Sons (TSE:7352), the current Receivables Turnover is 4.28 as of Feb. 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 Two stone & Sons (TSE:7352) Overvalued in 2026?
Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued.
The current stock price of 円325.00 is trading 77.5% below its estimated GF Value™ of 円1,442.73.
GuruFocus considers Two stone & Sons to be Significantly Undervalued.
Key valuation signals for TSE:7352:
Receivables Turnover: 4.28
GF Value™: 円1,442.73 vs. price of 円325.00 (77.5% below fair value)
Industry Position: 31.2% below the Business Services median (#318 of 1062)
No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
75GF Score
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