Nakayamafuku Co (TSE:7442) Receivables Turnover: 3.14 (As of Mar. 2026)

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TSE:7442 Nakayamafuku Co Ltd TSE:7442
53 GF Score
Price 円490.00
GF Value 円413.72
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Nakayamafuku Co Receivables Turnover?

Nakayamafuku Co TSE:7442 -0.20% 53 Receivables Turnover is 3.14 as of Mar. 2026. GuruFocus rates TSE:7442 with a GF Score™ of 53/100 and a GF Value™ of 円413.72 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 1,110 Retail - Cyclical companies, Nakayamafuku Co ranks worse than 82.25% 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. Nakayamafuku Co's Revenue for the six months ended in Mar. 2026 was 円22,731 Mil. Nakayamafuku Co's average Accounts Receivable for the six months ended in Mar. 2026 was 円7,234 Mil. Hence, Nakayamafuku Co's Receivables Turnover for the six months ended in Mar. 2026 was 3.14.


Nakayamafuku Co  (TSE:7442) 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.


Nakayamafuku Co Receivables Turnover Related Terms


Nakayamafuku Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Nakayamafuku 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.

Nakayamafuku Co Receivables Turnover Chart

Nakayamafuku 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 4.91 5.28 5.28 5.63 5.82

Nakayamafuku Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2.83 2.74 3.06 2.96 3.14

TSE:7442 vs CASY, WSM, ULTA: Receivables Turnover Comparison

For the Specialty Retail subindustry, Nakayamafuku 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.


Nakayamafuku Co Receivables Turnover vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Nakayamafuku Co's Receivables Turnover distribution charts can be found below:

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


TSE:7442
53GF Score
Nakayamafuku Co Ltd TSE:7442
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Nakayamafuku Co Receivables Turnover Calculation

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

Nakayamafuku 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 )
=43052.503 / ((7039.375 + 7760.341) / 2 )
=43052.503 / 7399.858
=5.82

Nakayamafuku 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: Sep. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=22731.488 / ((6707.215 + 7760.341) / 2 )
=22731.488 / 7233.778
=3.14

* 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 3.14 mean?
Nakayamafuku Co (TSE:7442) has a Receivables Turnover of 3.14 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 Nakayamafuku Co and its competitors. According to the industry distribution chart, Nakayamafuku Co ranks #913 out of 1110 companies in the Retail - Cyclical industry, placing it in the top 82.3%.
Is Nakayamafuku Co's Receivables Turnover too high?
Nakayamafuku Co's current Receivables Turnover is 3.14. The Retail - Cyclical industry median Receivables Turnover is 19.57. Nakayamafuku Co's value of 3.14 is 84% below this industry median. Based on the distribution chart, Nakayamafuku Co ranks #913 out of 1110 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Nakayamafuku Co has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nakayamafuku Co's Receivables Turnover compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Nakayamafuku Co ranks #913 out of 1110 companies for Receivables Turnover. This places Nakayamafuku Co in the lower half of its industry. The industry median Receivables Turnover is 19.57. Nakayamafuku Co's value of 3.14 is 84% 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 Retail - Cyclical company?
The median Receivables Turnover among Retail - Cyclical companies is 19.57, based on 1,110 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. Nakayamafuku Co's current Receivables Turnover of 3.14 is 84% 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 Nakayamafuku Co and its competitors. For the Retail - Cyclical industry, the median Receivables Turnover is 19.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nakayamafuku Co's current Receivables Turnover is 3.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nakayamafuku Co stock overvalued right now?
Based on GuruFocus' analysis, Nakayamafuku Co (TSE:7442) is currently considered Modestly Overvalued. The stock's GF Value™ is 円413.72, compared to a current price of 円490.00 — trading 18.4% above its estimated fair value. The current Receivables Turnover is 3.14 and 84% below the Retail - Cyclical industry median of 19.57. Nakayamafuku Co's overall GF Score™ is 53/100 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 Nakayamafuku Co (TSE:7442), the current Receivables Turnover is 3.14 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 Nakayamafuku Co (TSE:7442) Overvalued in 2026?

Based on GuruFocus' analysis, Nakayamafuku Co stock appears to be overvalued. The current stock price of 円490.00 is trading 18.4% above its estimated GF Value™ of 円413.72. GuruFocus considers Nakayamafuku Co to be Modestly Overvalued.

Key valuation signals for TSE:7442:

  • Receivables Turnover: 3.14
  • GF Value™: 円413.72 vs. price of 円490.00 (18.4% above fair value)
  • GF Score™: 53/100 with 6 warning signs
  • Industry Position: 84% below the Retail - Cyclical median (#913 of 1110)

No single metric tells the full story. See the TSE:7442 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nakayamafuku Co Business Description

Address 1-22-9 Shimanouchi, Chuo-ku, Osaka, JPN, 542-0082
Nakayamafuku Co Ltd is a trading company. It is a special trader of home-use products, such as kitchen and dining products.
53GF Score

Get the complete analysis for TSE:7442

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

円490.00
Price
円413.72
GF Value