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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. China National Building Material Co's Revenue for the
three
months ended in Dec. 2025 was $6,305 Mil. China National Building Material Co's average Accounts Receivable for the
three
months ended in Dec. 2025 was $10,317 Mil.
Hence, China National Building Material Co's Receivables Turnover for the
three
months ended in Dec. 2025 was 0.61.
China National Building Material Co (OTCPK:CBUMF) 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.
China National Building Material Co Receivables Turnover Related Terms
China National Building Material Co Receivables Turnover Historical Data
* 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.
China National Building Material Co Receivables Turnover Chart
CBUMF vs CRH, VMC, MLM: Receivables Turnover Comparison
For the Building Materials subindustry, China National Building Material Co'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.
China National Building Material Co Receivables Turnover vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, China National Building Material Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where China National Building Material Co'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.
China National Building Material Co (CBUMF) has a Receivables Turnover of 0.61 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 China National Building Material Co and its competitors. According to the industry distribution chart, China National Building Material Co ranks #367 out of 403 companies in the Building Materials industry, placing it in the top 91.1%.
Is China National Building Material Co's Receivables Turnover too high?
China National Building Material Co's current Receivables Turnover is 0.61. The Building Materials industry median Receivables Turnover is 6.39. China National Building Material Co's value of 0.61 is 90.5% below this industry median. Based on the distribution chart, China National Building Material Co ranks #367 out of 403 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, China National Building Material Co has a GF Score™ of 38/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China National Building Material Co's Receivables Turnover compare to CRH and VMC?
According to the Building Materials industry distribution chart, China National Building Material Co ranks #367 out of 403 companies for Receivables Turnover. This places China National Building Material Co in the lower half of its industry. The industry median Receivables Turnover is 6.39. China National Building Material Co's value of 0.61 is 90.5% 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 Building Materials company?
The median Receivables Turnover among Building Materials companies is 6.39, based on 403 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. China National Building Material Co's current Receivables Turnover of 0.61 is 90.5% 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 China National Building Material Co and its competitors. For the Building Materials industry, the median Receivables Turnover is 6.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China National Building Material Co's current Receivables Turnover is 0.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China National Building Material Co stock overvalued right now?
Based on GuruFocus' analysis, China National Building Material Co (CBUMF) is currently considered Fairly Valued. The stock's GF Value™ is $0.49, compared to a current price of $0.46 — trading 5.6% below its estimated fair value. The current Receivables Turnover is 0.61 and 90.5% below the Building Materials industry median of 6.39. China National Building Material Co's overall GF Score™ is 38/100 with 8 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 China National Building Material Co (CBUMF), the current Receivables Turnover is 0.61 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 China National Building Material Co (CBUMF) Overvalued in 2026?
Based on GuruFocus' analysis, China National Building Material Co stock appears to be undervalued.
The current stock price of $0.46 is trading 5.6% below its estimated GF Value™ of $0.49.
GuruFocus considers China National Building Material Co to be Fairly Valued.
Key valuation signals for CBUMF:
Receivables Turnover: 0.61
GF Value™: $0.49 vs. price of $0.46 (5.6% below fair value)
Industry Position: 90.5% below the Building Materials median (#367 of 403)
No single metric tells the full story. See the CBUMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China National Building Material Co Business Description
China National Building Material Co Ltd. is a state-owned building material holding company. It has three reportable segments: Basic building materials segment, New materials segment, and Engineering technology service segment. The company's majority of revenue is from the Basic building materials segment. Geographically, the company operates in the PRC, Asia, Europe, the Middle East, Africa, the Americas, and other regions, with the maximum revenue from the PRC and Africa.
38GF Score
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Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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