CPFL Energia (BSP:CPFE3) Receivables Turnover: 1.80 (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.

BSP:CPFE3 CPFL Energia SA BSP:CPFE3
76 GF Score
Price R$46.87
GF Value R$38.10
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is CPFL Energia Receivables Turnover?

CPFL Energia BSP:CPFE3 -0.68% 76 Receivables Turnover is 1.80 as of Mar. 2026. GuruFocus rates BSP:CPFE3 with a GF Score™ of 76/100 and a GF Value™ of R$38.10 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 496 Utilities - Regulated companies, CPFL Energia ranks better than 55.24% 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. CPFL Energia's Revenue for the three months ended in Mar. 2026 was R$11,342 Mil. CPFL Energia's average Accounts Receivable for the three months ended in Mar. 2026 was R$6,293 Mil. Hence, CPFL Energia's Receivables Turnover for the three months ended in Mar. 2026 was 1.80.


CPFL Energia  (BSP:CPFE3) 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.


CPFL Energia Receivables Turnover Related Terms


CPFL Energia Receivables Turnover Historical Data

* Premium members only.

The historical data trend for CPFL Energia'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.

CPFL Energia Receivables Turnover Chart

CPFL Energia 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 7.38 7.50 7.06 7.06 7.32

CPFL Energia 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 1.75 1.78 1.97 1.94 1.80

BSP:CPFE3 vs NEE, SO, DUK: Receivables Turnover Comparison

For the Utilities - Regulated Electric subindustry, CPFL Energia'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.


CPFL Energia Receivables Turnover vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, CPFL Energia's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where CPFL Energia's Receivables Turnover falls into.


BSP:CPFE3
76GF Score
CPFL Energia SA BSP:CPFE3
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CPFL Energia Receivables Turnover Calculation

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

CPFL Energia'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 )
=44367.781 / ((5883.894 + 6244.46) / 2 )
=44367.781 / 6064.177
=7.32

CPFL Energia'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 )
=11341.535 / ((6244.46 + 6341.681) / 2 )
=11341.535 / 6293.0705
=1.80

* 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 1.80 mean?
CPFL Energia (BSP:CPFE3) has a Receivables Turnover of 1.80 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 CPFL Energia and its competitors. According to the industry distribution chart, CPFL Energia ranks #222 out of 496 companies in the Utilities - Regulated industry, placing it in the top 44.8%.
Is CPFL Energia's Receivables Turnover too high?
CPFL Energia's current Receivables Turnover is 1.80. The Utilities - Regulated industry median Receivables Turnover is 6.76. CPFL Energia's value of 1.80 is 73.4% below this industry median. Based on the distribution chart, CPFL Energia ranks #222 out of 496 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, CPFL Energia has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CPFL Energia's Receivables Turnover compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, CPFL Energia ranks #222 out of 496 companies for Receivables Turnover. This puts CPFL Energia in the upper half of its industry. The industry median Receivables Turnover is 6.76. CPFL Energia's value of 1.80 is 73.4% 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 Utilities - Regulated company?
The median Receivables Turnover among Utilities - Regulated companies is 6.76, based on 496 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. CPFL Energia's current Receivables Turnover of 1.80 is 73.4% 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 CPFL Energia and its competitors. For the Utilities - Regulated industry, the median Receivables Turnover is 6.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CPFL Energia's current Receivables Turnover is 1.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CPFL Energia stock overvalued right now?
Based on GuruFocus' analysis, CPFL Energia (BSP:CPFE3) is currently considered Modestly Overvalued. The stock's GF Value™ is R$38.10, compared to a current price of R$46.87 — trading 23% above its estimated fair value. The current Receivables Turnover is 1.80 and 73.4% below the Utilities - Regulated industry median of 6.76. CPFL Energia's overall GF Score™ is 76/100 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 CPFL Energia (BSP:CPFE3), the current Receivables Turnover is 1.80 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 CPFL Energia (BSP:CPFE3) Overvalued in 2026?

Based on GuruFocus' analysis, CPFL Energia stock appears to be overvalued. The current stock price of R$46.87 is trading 23% above its estimated GF Value™ of R$38.10. GuruFocus considers CPFL Energia to be Modestly Overvalued.

Key valuation signals for BSP:CPFE3:

  • Receivables Turnover: 1.80
  • GF Value™: R$38.10 vs. price of R$46.87 (23% above fair value)
  • GF Score™: 76/100 with 3 warning signs
  • Industry Position: 73.4% below the Utilities - Regulated median (#222 of 496)

No single metric tells the full story. See the BSP:CPFE3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CPFL Energia Business Description

Address Rua Jorge Figueiredo Correa, No. 1632, Jardim Professora Tarcilia, Campinas, Sao Paulo, SP, BRA, 13087-397
CPFL Energia SA operates as a holding company. Along with its subsidiaries, the company is engaged in distribution, generation, transmission and commercialization activities of electric energy in Brazil. It also provides energy-related services through its solutions division, including energy management and trading, energy efficiency services, distributed generation, energy infrastructure development, and consulting services. The company's operating segments are (i) electric energy distribution activities, (ii) electric energy generation, (iii) electric energy transmission, (iv) energy commercialization, (v) service activities, and (vi) other activities not listed in the previous items. The majority of the company's revenue is derived from the electric energy distribution segment.
76GF Score

Get the complete analysis for BSP:CPFE3

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

R$46.87
Price
R$38.10
GF Value