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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. Lighting & Equipment PCL's Revenue for the
three
months ended in Mar. 2026 was ฿485 Mil. Lighting & Equipment PCL's average Accounts Receivable for the
three
months ended in Mar. 2026 was ฿743 Mil.
Hence, Lighting & Equipment PCL's Receivables Turnover for the
three
months ended in Mar. 2026 was 0.65.
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.
Lighting & Equipment PCL Receivables Turnover Related Terms
Lighting & Equipment PCL Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Lighting & Equipment PCL'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.
BKK:L&E vs VRT, BE: Receivables Turnover Comparison
For the Electrical Equipment & Parts subindustry, Lighting & Equipment PCL'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.
Lighting & Equipment PCL Receivables Turnover vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Lighting & Equipment PCL's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Lighting & Equipment PCL'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.
Lighting & Equipment PCL (BKK:L&E) has a Receivables Turnover of 0.65 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 Lighting & Equipment PCL and its competitors. According to the industry distribution chart, Lighting & Equipment PCL ranks #2010 out of 3033 companies in the Industrial Products industry, placing it in the top 66.3%.
Is Lighting & Equipment PCL's Receivables Turnover too high?
Lighting & Equipment PCL's current Receivables Turnover is 0.65. The Industrial Products industry median Receivables Turnover is 4.45. Lighting & Equipment PCL's value of 0.65 is 85.4% below this industry median. Based on the distribution chart, Lighting & Equipment PCL ranks #2010 out of 3033 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Lighting & Equipment PCL has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lighting & Equipment PCL's Receivables Turnover compare to VRT and BE?
According to the Industrial Products industry distribution chart, Lighting & Equipment PCL ranks #2010 out of 3033 companies for Receivables Turnover. This places Lighting & Equipment PCL in the lower half of its industry. The industry median Receivables Turnover is 4.45. Lighting & Equipment PCL's value of 0.65 is 85.4% 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 an Industrial Products company?
The median Receivables Turnover among Industrial Products companies is 4.45, based on 3,033 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. Lighting & Equipment PCL's current Receivables Turnover of 0.65 is 85.4% 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 Lighting & Equipment PCL and its competitors. For the Industrial Products industry, the median Receivables Turnover is 4.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lighting & Equipment PCL's current Receivables Turnover is 0.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lighting & Equipment PCL stock overvalued right now?
Based on GuruFocus' analysis, Lighting & Equipment PCL (BKK:L&E) is currently considered Fairly Valued. The stock's GF Value™ is ฿1.13, compared to a current price of ฿1.15 — trading 1.8% above its estimated fair value. The current Receivables Turnover is 0.65 and 85.4% below the Industrial Products industry median of 4.45. Lighting & Equipment PCL's overall GF Score™ is 62/100 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 Lighting & Equipment PCL (BKK:L&E), the current Receivables Turnover is 0.65 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 Lighting & Equipment PCL (BKK:L&E) Overvalued in 2026?
Based on GuruFocus' analysis, Lighting & Equipment PCL stock appears to be overvalued.
The current stock price of ฿1.15 is trading 1.8% above its estimated GF Value™ of ฿1.13.
GuruFocus considers Lighting & Equipment PCL to be Fairly Valued.
Key valuation signals for BKK:L&E:
Receivables Turnover: 0.65
GF Value™: ฿1.13 vs. price of ฿1.15 (1.8% above fair value)
Industry Position: 85.4% below the Industrial Products median (#2010 of 3033)
No single metric tells the full story. See the BKK:L&E stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lighting & Equipment PCL is engaged in trading lighting fixtures, lamps, electrical equipment, and installation service and design of electric and lighting systems. Its other products include cable turning systems, light-emitting diodes (LEDs), light boxes, lighting control equipment, lighting poles, luminaries, optical fiber lighting, and others. These products are sold through two main channels, project and retail. The company operates in a single line of business, namely the lighting business in Thailand.
62GF Score
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