CIA Melhoramentos deo Paulo (BSP:MSPA3) Receivables Turnover: 1.36 (As of Mar. 2026)

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BSP:MSPA3 CIA Melhoramentos de Sao Paulo BSP:MSPA3
51 GF Score
Price R$40.30
GF Value R$45.75
Valuation Modestly Undervalued
! 5 Warning Signs
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What is CIA Melhoramentos deo Paulo Receivables Turnover?

CIA Melhoramentos deo Paulo BSP:MSPA3 51 Receivables Turnover is 1.36 as of Mar. 2026. GuruFocus rates BSP:MSPA3 with a GF Score™ of 51/100 and a GF Value™ of R$45.75 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 282 Forest Products companies, CIA Melhoramentos deo Paulo ranks worse than 64.18% 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. CIA Melhoramentos deo Paulo's Revenue for the three months ended in Mar. 2026 was R$44.1 Mil. CIA Melhoramentos deo Paulo's average Accounts Receivable for the three months ended in Mar. 2026 was R$32.5 Mil. Hence, CIA Melhoramentos deo Paulo's Receivables Turnover for the three months ended in Mar. 2026 was 1.36.


CIA Melhoramentos deo Paulo  (BSP:MSPA3) 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.


CIA Melhoramentos deo Paulo Receivables Turnover Related Terms


CIA Melhoramentos deo Paulo Receivables Turnover Historical Data

* Premium members only.

The historical data trend for CIA Melhoramentos deo Paulo'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.

CIA Melhoramentos deo Paulo Receivables Turnover Chart

CIA Melhoramentos deo Paulo 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 5.80 5.60 5.02 5.65 5.74

CIA Melhoramentos deo Paulo 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 1.42 1.44 1.49 1.35 1.36

BSP:MSPA3 vs SSD, UFPI, BCC: Receivables Turnover Comparison

For the Lumber & Wood Production subindustry, CIA Melhoramentos deo Paulo'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.


CIA Melhoramentos deo Paulo Receivables Turnover vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, CIA Melhoramentos deo Paulo's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where CIA Melhoramentos deo Paulo's Receivables Turnover falls into.


BSP:MSPA3
51GF Score
CIA Melhoramentos de Sao Paulo BSP:MSPA3
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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CIA Melhoramentos deo Paulo Receivables Turnover Calculation

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

CIA Melhoramentos deo Paulo'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 )
=177.091 / ((29.776 + 31.938) / 2 )
=177.091 / 30.857
=5.74

CIA Melhoramentos deo Paulo'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 )
=44.069 / ((31.938 + 33.099) / 2 )
=44.069 / 32.5185
=1.36

* 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 1.36 mean?
CIA Melhoramentos deo Paulo (BSP:MSPA3) has a Receivables Turnover of 1.36 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 CIA Melhoramentos deo Paulo and its competitors. According to the industry distribution chart, CIA Melhoramentos deo Paulo ranks #181 out of 282 companies in the Forest Products industry, placing it in the top 64.2%.
Is CIA Melhoramentos deo Paulo's Receivables Turnover too high?
CIA Melhoramentos deo Paulo's current Receivables Turnover is 1.36. The Forest Products industry median Receivables Turnover is 6.71. CIA Melhoramentos deo Paulo's value of 1.36 is 79.7% below this industry median. Based on the distribution chart, CIA Melhoramentos deo Paulo ranks #181 out of 282 companies in the Forest Products industry, which is below the industry midpoint. Overall, CIA Melhoramentos deo Paulo has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CIA Melhoramentos deo Paulo's Receivables Turnover compare to SSD and UFPI?
According to the Forest Products industry distribution chart, CIA Melhoramentos deo Paulo ranks #181 out of 282 companies for Receivables Turnover. This places CIA Melhoramentos deo Paulo in the lower half of its industry. The industry median Receivables Turnover is 6.71. CIA Melhoramentos deo Paulo's value of 1.36 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 Forest Products company?
The median Receivables Turnover among Forest Products companies is 6.71, based on 282 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. CIA Melhoramentos deo Paulo's current Receivables Turnover of 1.36 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 CIA Melhoramentos deo Paulo and its competitors. For the Forest Products industry, the median Receivables Turnover is 6.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CIA Melhoramentos deo Paulo's current Receivables Turnover is 1.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CIA Melhoramentos deo Paulo stock overvalued right now?
Based on GuruFocus' analysis, CIA Melhoramentos deo Paulo (BSP:MSPA3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$45.75, compared to a current price of R$40.30 — trading 11.9% below its estimated fair value. The current Receivables Turnover is 1.36 and 79.7% below the Forest Products industry median of 6.71. CIA Melhoramentos deo Paulo's overall GF Score™ is 51/100 with 5 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 CIA Melhoramentos deo Paulo (BSP:MSPA3), the current Receivables Turnover is 1.36 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 CIA Melhoramentos deo Paulo (BSP:MSPA3) Overvalued in 2026?

Based on GuruFocus' analysis, CIA Melhoramentos deo Paulo stock appears to be undervalued. The current stock price of R$40.30 is trading 11.9% below its estimated GF Value™ of R$45.75. GuruFocus considers CIA Melhoramentos deo Paulo to be Modestly Undervalued.

Key valuation signals for BSP:MSPA3:

  • Receivables Turnover: 1.36
  • GF Value™: R$45.75 vs. price of R$40.30 (11.9% below fair value)
  • GF Score™: 51/100 with 5 warning signs
  • Industry Position: 79.7% below the Forest Products median (#181 of 282)

No single metric tells the full story. See the BSP:MSPA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CIA Melhoramentos deo Paulo Business Description

Address Rua Tito 479, Sao Paulo, SP, BRA, 05051000
CIA Melhoramentos de Sao Paulo primarily engages in publishing business in Brazil. It offers paperback and digital books primarily for children, teenagers, and schools; cooking books; and customized books for companies. The company also engages in developing and maintaining forests; conducting reforestation activities of pines and eucalyptus; and urban, industrial, or infrastructure projects of real estate development. In addition, it is involved in the production of fibers, such as thermo ground wood, Bleached Thermo Ground Wood and Neolux Fibers, used as raw material for the production of paperboard, tissue and special papers.
51GF Score

Get the complete analysis for BSP:MSPA3

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

R$40.30
Price
R$45.75
GF Value