Phol Dhanya PCL (BKK:PHOL) Receivables Turnover: 1.58 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

BKK:PHOL Phol Dhanya PCL BKK:PHOL
74 GF Score
Price ฿3.34
GF Value ฿2.92
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Phol Dhanya PCL Receivables Turnover?

Phol Dhanya PCL BKK:PHOL 74 Receivables Turnover is 1.58 as of Mar. 2026. GuruFocus rates BKK:PHOL with a GF Score™ of 74/100 and a GF Value™ of ฿2.92 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 1,061 Business Services companies, Phol Dhanya PCL ranks worse than 50.14% 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. Phol Dhanya PCL's Revenue for the three months ended in Mar. 2026 was ฿260 Mil. Phol Dhanya PCL's average Accounts Receivable for the three months ended in Mar. 2026 was ฿165 Mil. Hence, Phol Dhanya PCL's Receivables Turnover for the three months ended in Mar. 2026 was 1.58.


Phol Dhanya PCL  (BKK:PHOL) 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.


Phol Dhanya PCL Receivables Turnover Related Terms


Phol Dhanya PCL Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Phol Dhanya 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.

Phol Dhanya PCL Receivables Turnover Chart

Phol Dhanya PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.42 6.43 6.65 6.64 6.44

Phol Dhanya PCL 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 1.57 1.53 1.59 1.62 1.58

BKK:PHOL vs ALLE, MSA, ADT: Receivables Turnover Comparison

For the Security & Protection Services subindustry, Phol Dhanya 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.


Phol Dhanya PCL Receivables Turnover vs Business Services Industry

For the Business Services industry and Industrials sector, Phol Dhanya PCL's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Phol Dhanya PCL's Receivables Turnover falls into.


BKK:PHOL
74GF Score
Phol Dhanya PCL BKK:PHOL
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Phol Dhanya PCL Receivables Turnover Calculation

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

Phol Dhanya PCL's Receivables Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=1016.663 / ((155.987 + 159.802) / 2 )
=1016.663 / 157.8945
=6.44

Phol Dhanya PCL'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 )
=260.483 / ((159.802 + 169.762) / 2 )
=260.483 / 164.782
=1.58

* 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 1.58 mean?
Phol Dhanya PCL (BKK:PHOL) has a Receivables Turnover of 1.58 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 Phol Dhanya PCL and its competitors. According to the industry distribution chart, Phol Dhanya PCL ranks #532 out of 1061 companies in the Business Services industry, placing it in the top 50.1%.
Is Phol Dhanya PCL's Receivables Turnover too high?
Phol Dhanya PCL's current Receivables Turnover is 1.58. The Business Services industry median Receivables Turnover is 6.35. Phol Dhanya PCL's value of 1.58 is 75.1% below this industry median. Based on the distribution chart, Phol Dhanya PCL ranks #532 out of 1061 companies in the Business Services industry, which is below the industry midpoint. Overall, Phol Dhanya PCL has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Phol Dhanya PCL's Receivables Turnover compare to ALLE and MSA?
According to the Business Services industry distribution chart, Phol Dhanya PCL ranks #532 out of 1061 companies for Receivables Turnover. This places Phol Dhanya PCL in the lower half of its industry. The industry median Receivables Turnover is 6.35. Phol Dhanya PCL's value of 1.58 is 75.1% 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 Business Services company?
The median Receivables Turnover among Business Services companies is 6.35, based on 1,061 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. Phol Dhanya PCL's current Receivables Turnover of 1.58 is 75.1% 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 Phol Dhanya PCL and its competitors. For the Business Services industry, the median Receivables Turnover is 6.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Phol Dhanya PCL's current Receivables Turnover is 1.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Phol Dhanya PCL stock overvalued right now?
Based on GuruFocus' analysis, Phol Dhanya PCL (BKK:PHOL) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿2.92, compared to a current price of ฿3.34 — trading 14.4% above its estimated fair value. The current Receivables Turnover is 1.58 and 75.1% below the Business Services industry median of 6.35. Phol Dhanya PCL's overall GF Score™ is 74/100 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 Phol Dhanya PCL (BKK:PHOL), the current Receivables Turnover is 1.58 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 Phol Dhanya PCL (BKK:PHOL) Overvalued in 2026?

Based on GuruFocus' analysis, Phol Dhanya PCL stock appears to be overvalued. The current stock price of ฿3.34 is trading 14.4% above its estimated GF Value™ of ฿2.92. GuruFocus considers Phol Dhanya PCL to be Modestly Overvalued.

Key valuation signals for BKK:PHOL:

  • Receivables Turnover: 1.58
  • GF Value™: ฿2.92 vs. price of ฿3.34 (14.4% above fair value)
  • GF Score™: 74/100 with 6 warning signs
  • Industry Position: 75.1% below the Business Services median (#532 of 1061)

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


Phol Dhanya PCL Business Description

Address 1/11 Moo 3 Lamlukka Road, Tambol Ladsawai, Amphur Lamlukka, Pathum Thani Province, Pathumthani, THA, 12150
Phol Dhanya PCL is a Thailand-based company engaged in the trading business. It is involved in the distribution of safety, health, and environmental products, and the distribution, production, and servicing of water treatment systems. The operating segments of the group are Trading in Health and Safety Products, Water treatment systems, and Others. It generates the majority of its revenue from the Trading in Health and Safety Products segment. The company offers products like firefighting suits, gas meters, fall protection devices, gloves, dust masks, chemical masks, and other related products. The group operates in Thailand, and internationally of which the majority of the revenue is derived from Thailand.
74GF Score

Get the complete analysis for BKK:PHOL

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

฿3.34
Price
฿2.92
GF Value