CELM (TSE:7367) Receivables Turnover: 4.13 (As of Mar. 2026)

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TSE:7367 CELM Inc TSE:7367
79 GF Score
Price 円337.00
GF Value 円549.36
Valuation Significantly Undervalued
! 1 Warning Sign
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What is CELM Receivables Turnover?

CELM TSE:7367 79 Receivables Turnover is 4.13 as of Mar. 2026. GuruFocus rates TSE:7367 with a GF Score™ of 79/100 and a GF Value™ of 円549.36 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,062 Business Services companies, CELM ranks better than 72.13% 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. CELM's Revenue for the six months ended in Mar. 2026 was 円5,277 Mil. CELM's average Accounts Receivable for the six months ended in Mar. 2026 was 円1,279 Mil. Hence, CELM's Receivables Turnover for the six months ended in Mar. 2026 was 4.13.


CELM  (TSE:7367) 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.


CELM Receivables Turnover Related Terms


CELM Receivables Turnover Historical Data

* Premium members only.

The historical data trend for CELM'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.

CELM Receivables Turnover Chart

CELM Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Receivables Turnover
Get a 7-Day Free Trial 12.49 12.06 11.86 9.47 9.24

CELM Semi-Annual Data
Mar19 Mar20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Receivables Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 5.73 4.92 4.94 4.04 4.13

TSE:7367 vs KFY, RHI, TNET: Receivables Turnover Comparison

For the Staffing & Employment Services subindustry, CELM'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.


CELM Receivables Turnover vs Business Services Industry

For the Business Services industry and Industrials sector, CELM's Receivables Turnover distribution charts can be found below:

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


TSE:7367
79GF Score
CELM Inc TSE:7367
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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CELM Receivables Turnover Calculation

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

CELM'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 )
=10308.214 / ((1083.33 + 1148.237) / 2 )
=10308.214 / 1115.7835
=9.24

CELM'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: Sep. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=5276.992 / ((1410.11 + 1148.237) / 2 )
=5276.992 / 1279.1735
=4.13

* 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 4.13 mean?
CELM (TSE:7367) has a Receivables Turnover of 4.13 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 CELM and its competitors. According to the industry distribution chart, CELM ranks #296 out of 1062 companies in the Business Services industry, placing it in the top 27.9%.
Is CELM's Receivables Turnover too high?
CELM's current Receivables Turnover is 4.13. The Business Services industry median Receivables Turnover is 6.24. CELM's value of 4.13 is 33.8% below this industry median. Based on the distribution chart, CELM ranks #296 out of 1062 companies in the Business Services industry, which is above the industry midpoint. Overall, CELM has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's Receivables Turnover compare to KFY and RHI?
According to the Business Services industry distribution chart, CELM ranks #296 out of 1062 companies for Receivables Turnover. This puts CELM in the upper half of its industry. The industry median Receivables Turnover is 6.24. CELM's value of 4.13 is 33.8% 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 1,062 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. CELM's current Receivables Turnover of 4.13 is 33.8% 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 CELM 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. CELM's current Receivables Turnover is 4.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円549.36, compared to a current price of 円337.00 — trading 38.7% below its estimated fair value. The current Receivables Turnover is 4.13 and 33.8% below the Business Services industry median of 6.24. CELM's overall GF Score™ is 79/100 with 1 warning sign 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 CELM (TSE:7367), the current Receivables Turnover is 4.13 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 CELM (TSE:7367) Overvalued in 2026?

Based on GuruFocus' analysis, CELM stock appears to be undervalued. The current stock price of 円337.00 is trading 38.7% below its estimated GF Value™ of 円549.36. GuruFocus considers CELM to be Significantly Undervalued.

Key valuation signals for TSE:7367:

  • Receivables Turnover: 4.13
  • GF Value™: 円549.36 vs. price of 円337.00 (38.7% below fair value)
  • GF Score™: 79/100 with 1 warning sign
  • Industry Position: 33.8% below the Business Services median (#296 of 1062)

No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CELM Business Description

Address 1-19-19 Ebisu, Ebisu Business Tower 7th Floor, Shibuya-ku, Tokyo, JPN, 150-0013
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
79GF Score

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

円337.00
Price
円549.36
GF Value