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. Smartvalue Co's Revenue for the
three
months ended in Dec. 2025 was 円1,591 Mil. Smartvalue Co's average Accounts Receivable for the
three
months ended in Dec. 2025 was 円548 Mil.
Hence, Smartvalue Co's Receivables Turnover for the
three
months ended in Dec. 2025 was 2.91.
Smartvalue Co (TSE:9417) 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.
Smartvalue Co Receivables Turnover Related Terms
Smartvalue Co Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Smartvalue 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.
TSE:9417 vs MSFT, ORCL, PLTR: Receivables Turnover Comparison
For the Software - Infrastructure subindustry, Smartvalue 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.
Smartvalue Co Receivables Turnover vs Software Industry
For the Software industry and Technology sector, Smartvalue Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Smartvalue Co'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.
Smartvalue Co (TSE:9417) has a Receivables Turnover of 2.91 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 Smartvalue Co and its competitors. According to the industry distribution chart, Smartvalue Co ranks #626 out of 2781 companies in the Software industry, placing it in the top 22.5%.
Is Smartvalue Co's Receivables Turnover too high?
Smartvalue Co's current Receivables Turnover is 2.91. The Software industry median Receivables Turnover is 5.95. Smartvalue Co's value of 2.91 is 51.1% below this industry median. Based on the distribution chart, Smartvalue Co ranks #626 out of 2781 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Smartvalue Co has a GF Score™ of 37/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Smartvalue Co's Receivables Turnover compare to MSFT and ORCL?
According to the Software industry distribution chart, Smartvalue Co ranks #626 out of 2781 companies for Receivables Turnover. This places Smartvalue Co in the top 23% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.95. Smartvalue Co's value of 2.91 is 51.1% 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 Software company?
The median Receivables Turnover among Software companies is 5.95, based on 2,781 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. Smartvalue Co's current Receivables Turnover of 2.91 is 51.1% 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 Smartvalue Co and its competitors. For the Software industry, the median Receivables Turnover is 5.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smartvalue Co's current Receivables Turnover is 2.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smartvalue Co stock overvalued right now?
Based on GuruFocus' analysis, Smartvalue Co (TSE:9417) is currently considered Possible Value Trap. The stock's GF Value™ is 円568.21, compared to a current price of 円355.00 — trading 37.5% below its estimated fair value. The current Receivables Turnover is 2.91 and 51.1% below the Software industry median of 5.95. Smartvalue Co's overall GF Score™ is 37/100 with 5 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 Smartvalue Co (TSE:9417), the current Receivables Turnover is 2.91 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 Smartvalue Co (TSE:9417) Overvalued in 2026?
Based on GuruFocus' analysis, Smartvalue Co stock appears to be undervalued.
The current stock price of 円355.00 is trading 37.5% below its estimated GF Value™ of 円568.21.
GuruFocus considers Smartvalue Co to be Possible Value Trap.
Key valuation signals for TSE:9417:
Receivables Turnover: 2.91
GF Value™: 円568.21 vs. price of 円355.00 (37.5% below fair value)
Industry Position: 51.1% below the Software median (#626 of 2781)
No single metric tells the full story. See the TSE:9417 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Smartvalue Co Ltd provides cloud solutions in Japan. The group has three reportable segments: Digital Government, Mobility Services, and Smart Venue. The Digital Government segment offers Gabakura, a cloud suite that supports local governments in digitalizing administration and promoting open governance. The Mobility Services segment provides connected car solutions and platforms such as CIEMS Series and Kuruma Base. The Smart Venue segment focuses on creating new venue concepts in partnership with government initiatives, including the GLION ARENA KOBE project.
37GF Score
Get the complete analysis for TSE:9417
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:9417 has been successfully added to your 
