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. Performance Technologies's Revenue for the
six
months ended in Dec. 2025 was €48.75 Mil. Performance Technologies's average Accounts Receivable for the
six
months ended in Dec. 2025 was €34.57 Mil.
Hence, Performance Technologies's Receivables Turnover for the
six
months ended in Dec. 2025 was 1.41.
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.
Performance Technologies Receivables Turnover Related Terms
Performance Technologies Receivables Turnover Historical Data
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The historical data trend for Performance Technologies'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.
ATH:PERF vs IBM, ACN, FISV: Receivables Turnover Comparison
For the Information Technology Services subindustry, Performance Technologies'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.
Performance Technologies Receivables Turnover vs Software Industry
For the Software industry and Technology sector, Performance Technologies's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Performance Technologies'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.
Performance Technologies (ATH:PERF) has a Receivables Turnover of 1.41 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 Performance Technologies and its competitors. According to the industry distribution chart, Performance Technologies ranks #2268 out of 2771 companies in the Software industry, placing it in the top 81.8%.
Is Performance Technologies' Receivables Turnover too high?
Performance Technologies' current Receivables Turnover is 1.41. The Software industry median Receivables Turnover is 5.69. Performance Technologies' value of 1.41 is 75.2% below this industry median. Based on the distribution chart, Performance Technologies ranks #2268 out of 2771 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Performance Technologies has a GF Score™ of 91/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Performance Technologies' Receivables Turnover compare to IBM and ACN?
According to the Software industry distribution chart, Performance Technologies ranks #2268 out of 2771 companies for Receivables Turnover. This places Performance Technologies in the lower half of its industry. The industry median Receivables Turnover is 5.69. Performance Technologies' value of 1.41 is 75.2% 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 5.69, based on 2,771 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. Performance Technologies's current Receivables Turnover of 1.41 is 75.2% 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 Performance Technologies and its competitors. For the Software industry, the median Receivables Turnover is 5.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Performance Technologies's current Receivables Turnover is 1.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Performance Technologies stock overvalued right now?
Based on GuruFocus' analysis, Performance Technologies (ATH:PERF) is currently considered Fairly Valued. The stock's GF Value™ is €8.84, compared to a current price of €9.29 — trading 5.1% above its estimated fair value. The current Receivables Turnover is 1.41 and 75.2% below the Software industry median of 5.69. Performance Technologies' overall GF Score™ is 91/100 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 Performance Technologies (ATH:PERF), the current Receivables Turnover is 1.41 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 Performance Technologies (ATH:PERF) Overvalued in 2026?
Based on GuruFocus' analysis, Performance Technologies stock appears to be overvalued.
The current stock price of €9.29 is trading 5.1% above its estimated GF Value™ of €8.84.
GuruFocus considers Performance Technologies to be Fairly Valued.
Key valuation signals for ATH:PERF:
Receivables Turnover: 1.41
GF Value™: €8.84 vs. price of €9.29 (5.1% above fair value)
Industry Position: 75.2% below the Software median (#2268 of 2771)
No single metric tells the full story. See the ATH:PERF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Performance Technologies SA designs and delivers fast, flexible and dynamic IT architectures that align with the business needs and priorities. The company delivers IT solutions for Virtualization, Private and Public Cloud, Systems Infrastructure, Storage Systems, Backup Software, Security Solutions, Data Protection, Data Replication, Disaster Recovery, IT consolidation/transformation/re-platforming, IT Systems & Service Management, IT Automation, Enterprise Asset Management, Business Process Management, Mobile Device Management and Mobile Engagement.
91GF Score
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