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.
Kozo Holdings CoTSE:9973 64 Receivables Turnover is 3.92 as of Dec. 2025. GuruFocus rates TSE:9973 with a GF Score™ of 64/100 and a GF Value™ of 円22.25 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 355 Restaurants companies, Kozo Holdings Co ranks worse than 76.62% 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. Kozo Holdings Co's Revenue for the
three
months ended in Dec. 2025 was 円5,338 Mil. Kozo Holdings Co's average Accounts Receivable for the
three
months ended in Dec. 2025 was 円1,360 Mil.
Hence, Kozo Holdings Co's Receivables Turnover for the
three
months ended in Dec. 2025 was 3.92.
Kozo Holdings Co (TSE:9973) 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.
Kozo Holdings Co Receivables Turnover Related Terms
Kozo Holdings Co Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Kozo Holdings 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:9973 vs MCD, SBUX, YUM: Receivables Turnover Comparison
For the Restaurants subindustry, Kozo Holdings 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.
Kozo Holdings Co Receivables Turnover vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Kozo Holdings Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Kozo Holdings 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.
Kozo Holdings Co (TSE:9973) has a Receivables Turnover of 3.92 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 Kozo Holdings Co and its competitors. According to the industry distribution chart, Kozo Holdings Co ranks #272 out of 355 companies in the Restaurants industry, placing it in the top 76.6%.
Is Kozo Holdings Co's Receivables Turnover too high?
Kozo Holdings Co's current Receivables Turnover is 3.92. The Restaurants industry median Receivables Turnover is 29.07. Kozo Holdings Co's value of 3.92 is 86.5% below this industry median. Based on the distribution chart, Kozo Holdings Co ranks #272 out of 355 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Kozo Holdings Co has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kozo Holdings Co's Receivables Turnover compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kozo Holdings Co ranks #272 out of 355 companies for Receivables Turnover. This places Kozo Holdings Co in the lower half of its industry. The industry median Receivables Turnover is 29.07. Kozo Holdings Co's value of 3.92 is 86.5% 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 Restaurants company?
The median Receivables Turnover among Restaurants companies is 29.07, based on 355 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. Kozo Holdings Co's current Receivables Turnover of 3.92 is 86.5% 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 Kozo Holdings Co and its competitors. For the Restaurants industry, the median Receivables Turnover is 29.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kozo Holdings Co's current Receivables Turnover is 3.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kozo Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Kozo Holdings Co (TSE:9973) is currently considered Modestly Undervalued. The stock's GF Value™ is 円22.25, compared to a current price of 円20.00 — trading 10.1% below its estimated fair value. The current Receivables Turnover is 3.92 and 86.5% below the Restaurants industry median of 29.07. Kozo Holdings Co's overall GF Score™ is 64/100 with 3 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 Kozo Holdings Co (TSE:9973), the current Receivables Turnover is 3.92 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 Kozo Holdings Co (TSE:9973) Overvalued in 2026?
Based on GuruFocus' analysis, Kozo Holdings Co stock appears to be undervalued.
The current stock price of 円20.00 is trading 10.1% below its estimated GF Value™ of 円22.25.
GuruFocus considers Kozo Holdings Co to be Modestly Undervalued.
Key valuation signals for TSE:9973:
Receivables Turnover: 3.92
GF Value™: 円22.25 vs. price of 円20.00 (10.1% below fair value)
Industry Position: 86.5% below the Restaurants median (#272 of 355)
No single metric tells the full story. See the TSE:9973 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kozo Holdings Co Ltd is engaged in manufacture and sale of sushi and bento boxes, as well as supplying raw materials and providing guidance to franchisees as a franchisor of Kozo Sushi.
64GF Score
Get the complete analysis for TSE:9973
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:9973 has been successfully added to your 
