TWAPF (TOWA Pharmaceutical Co) Receivables Turnover: 1.03 (As of Mar. 2026)


TWAPF TOWA Pharmaceutical Co Ltd TWAPF
79 GF Score
Price $26.00
GF Value $14.12
Valuation Significantly Overvalued
! 9 Warning Signs
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What is TOWA Pharmaceutical Co Receivables Turnover?

TOWA Pharmaceutical Co TWAPF 79 Receivables Turnover is 1.03 as of Mar. 2026. GuruFocus rates TWAPF with a GF Score™ of 79/100 and a GF Value™ of $14.12 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 950 Drug Manufacturers companies, TOWA Pharmaceutical Co ranks worse than 59.89% 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. TOWA Pharmaceutical Co's Revenue for the three months ended in Mar. 2026 was $439 Mil. TOWA Pharmaceutical Co's average Accounts Receivable for the three months ended in Mar. 2026 was $425 Mil. Hence, TOWA Pharmaceutical Co's Receivables Turnover for the three months ended in Mar. 2026 was 1.03.


TOWA Pharmaceutical Co  (OTCPK:TWAPF) 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.


TOWA Pharmaceutical Co Receivables Turnover Related Terms


TOWA Pharmaceutical Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co Receivables Turnover Chart

TOWA Pharmaceutical 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 3.92 4.39 3.95 4.19 4.25

TOWA Pharmaceutical Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 1.03 1.10 1.11 1.13 1.03

TWAPF vs ZTS, UTHR: Receivables Turnover Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, TOWA Pharmaceutical 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.


TOWA Pharmaceutical Co Receivables Turnover vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, TOWA Pharmaceutical Co's Receivables Turnover distribution charts can be found below:

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


TWAPF
79GF Score
TOWA Pharmaceutical Co Ltd TWAPF
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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TOWA Pharmaceutical Co Receivables Turnover Calculation

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

TOWA Pharmaceutical 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 )
=1724.889 / ((412.25 + 398.802) / 2 )
=1724.889 / 405.526
=4.25

TOWA Pharmaceutical 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: Dec. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=438.895 / ((451.951 + 398.802) / 2 )
=438.895 / 425.3765
=1.03

* 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 1.03 mean?
TOWA Pharmaceutical Co (TWAPF) has a Receivables Turnover of 1.03 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 TOWA Pharmaceutical Co and its competitors. According to the industry distribution chart, TOWA Pharmaceutical Co ranks #569 out of 950 companies in the Drug Manufacturers industry, placing it in the top 59.9%.
Is TOWA Pharmaceutical Co's Receivables Turnover too high?
TOWA Pharmaceutical Co's current Receivables Turnover is 1.03. The Drug Manufacturers industry median Receivables Turnover is 5.07. TOWA Pharmaceutical Co's value of 1.03 is 79.7% below this industry median. Based on the distribution chart, TOWA Pharmaceutical Co ranks #569 out of 950 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, TOWA Pharmaceutical Co has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does TOWA Pharmaceutical Co's Receivables Turnover compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, TOWA Pharmaceutical Co ranks #569 out of 950 companies for Receivables Turnover. This places TOWA Pharmaceutical Co in the lower half of its industry. The industry median Receivables Turnover is 5.07. TOWA Pharmaceutical Co's value of 1.03 is 79.7% 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 Drug Manufacturers company?
The median Receivables Turnover among Drug Manufacturers companies is 5.07, based on 950 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. TOWA Pharmaceutical Co's current Receivables Turnover of 1.03 is 79.7% 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 TOWA Pharmaceutical Co and its competitors. For the Drug Manufacturers industry, the median Receivables Turnover is 5.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TOWA Pharmaceutical Co's current Receivables Turnover is 1.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOWA Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, TOWA Pharmaceutical Co (TWAPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $14.12, compared to a current price of $26.00 — trading 84.1% above its estimated fair value. The current Receivables Turnover is 1.03 and 79.7% below the Drug Manufacturers industry median of 5.07. TOWA Pharmaceutical Co's overall GF Score™ is 79/100 with 9 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 TOWA Pharmaceutical Co (TWAPF), the current Receivables Turnover is 1.03 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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?

Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued. The current stock price of $26.00 is trading 84.1% above its estimated GF Value™ of $14.12. GuruFocus considers TOWA Pharmaceutical Co to be Significantly Overvalued.

Key valuation signals for TWAPF:

  • Receivables Turnover: 1.03
  • GF Value™: $14.12 vs. price of $26.00 (84.1% above fair value)
  • GF Score™: 79/100 with 9 warning signs
  • Industry Position: 79.7% below the Drug Manufacturers median (#569 of 950)

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


TOWA Pharmaceutical Co Business Description

Other Exchanges 4553:Japan6QC:Germany
Address 2-11, Shinbashi-cho, Kadoma, Osaka, JPN, 571-8580
TOWA Pharmaceutical Co Ltd is a Japan based pharmaceutical company engaged in research and development, production, and marketing of generic drugs. It also provides drug consulting services for patients and their families and relatives. It organizes academic seminars for medical professionals and posts articles in journals. It participates in training for pharmacists. The company has three main plants in operation namely Osaka plant, Okayama plant, and Yamagata plant. Towa has offers more than 500 drugs to meet the diverse therapeutic requirements including lifestyle related diseases such as hypertension and diabetes, digestive system diseases, nervous system diseases and allergic diseases, vitamins and antibiotics.
79GF Score

Get the complete analysis for TWAPF

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

$26.00
Price
$14.12
GF Value