British American Tobacco (CHIX:BATSL) Receivables Turnover: 3.72 (As of Dec. 2025)

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CHIX:BATSL British American Tobacco PLC CHIX:BATSL
71 GF Score
Price £43.74
GF Value £27.87
Valuation Significantly Overvalued
! 4 Warning Signs
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What is British American Tobacco Receivables Turnover?

British American Tobacco CHIX:BATSL -0.39% 71 Receivables Turnover is 3.72 as of Dec. 2025. GuruFocus rates CHIX:BATSL with a GF Score™ of 71/100 and a GF Value™ of £27.87 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 47 Tobacco Products companies, British American Tobacco ranks worse than 63.83% 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. British American Tobacco's Revenue for the six months ended in Dec. 2025 was £13,541 Mil. British American Tobacco's average Accounts Receivable for the six months ended in Dec. 2025 was £3,639 Mil. Hence, British American Tobacco's Receivables Turnover for the six months ended in Dec. 2025 was 3.72.


British American Tobacco  (CHIX:BATSl) 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.


British American Tobacco Receivables Turnover Related Terms


British American Tobacco Receivables Turnover Historical Data

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The historical data trend for British American Tobacco'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.

British American Tobacco Receivables Turnover Chart

British American Tobacco 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 6.70 6.65 6.83 7.16 6.92

British American Tobacco Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 3.53 3.40 3.74 3.41 3.72

CHIX:BATSL vs PM, MO, TPB: Receivables Turnover Comparison

For the Tobacco subindustry, British American Tobacco'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.


British American Tobacco Receivables Turnover vs Tobacco Products Industry

For the Tobacco Products industry and Consumer Defensive sector, British American Tobacco's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where British American Tobacco's Receivables Turnover falls into.


CHIX:BATSL
71GF Score
British American Tobacco PLC CHIX:BATSL
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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British American Tobacco Receivables Turnover Calculation

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

British American Tobacco'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 )
=25610 / ((3604 + 3802) / 2 )
=25610 / 3703
=6.92

British American Tobacco's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Jun. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=13541 / ((3475 + 3802) / 2 )
=13541 / 3638.5
=3.72

* 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 3.72 mean?
British American Tobacco (CHIX:BATSL) has a Receivables Turnover of 3.72 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 British American Tobacco and its competitors. According to the industry distribution chart, British American Tobacco ranks #30 out of 47 companies in the Tobacco Products industry, placing it in the top 63.8%.
Is British American Tobacco's Receivables Turnover too high?
British American Tobacco's current Receivables Turnover is 3.72. The Tobacco Products industry median Receivables Turnover is 10.06. British American Tobacco's value of 3.72 is 63% below this industry median. Based on the distribution chart, British American Tobacco ranks #30 out of 47 companies in the Tobacco Products industry, which is below the industry midpoint. Overall, British American Tobacco has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does British American Tobacco's Receivables Turnover compare to PM and MO?
According to the Tobacco Products industry distribution chart, British American Tobacco ranks #30 out of 47 companies for Receivables Turnover. This places British American Tobacco in the lower half of its industry. The industry median Receivables Turnover is 10.06. British American Tobacco's value of 3.72 is 63% 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 Tobacco Products company?
The median Receivables Turnover among Tobacco Products companies is 10.06, based on 47 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. British American Tobacco's current Receivables Turnover of 3.72 is 63% 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 British American Tobacco and its competitors. For the Tobacco Products industry, the median Receivables Turnover is 10.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. British American Tobacco's current Receivables Turnover is 3.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is British American Tobacco stock overvalued right now?
Based on GuruFocus' analysis, British American Tobacco (CHIX:BATSL) is currently considered Significantly Overvalued. The stock's GF Value™ is £27.87, compared to a current price of £43.74 — trading 56.9% above its estimated fair value. The current Receivables Turnover is 3.72 and 63% below the Tobacco Products industry median of 10.06. British American Tobacco's overall GF Score™ is 71/100 with 4 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 British American Tobacco (CHIX:BATSL), the current Receivables Turnover is 3.72 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 British American Tobacco (CHIX:BATSL) Overvalued in 2026?

Based on GuruFocus' analysis, British American Tobacco stock appears to be overvalued. The current stock price of £43.74 is trading 56.9% above its estimated GF Value™ of £27.87. GuruFocus considers British American Tobacco to be Significantly Overvalued.

Key valuation signals for CHIX:BATSL:

  • Receivables Turnover: 3.72
  • GF Value™: £27.87 vs. price of £43.74 (56.9% above fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 63% below the Tobacco Products median (#30 of 47)

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


British American Tobacco Business Description

Address Globe House, 4 Temple Place, London, GBR, WC2R 2PG
The third-largest tobacco company by volume, British American Tobacco sold 465 billion cigarettes in 2025. Its leading brands are Dunhill, Kent, Pall Mall, Lucky Strike, and Rothmans in cigarettes. Its ownership of the Camel, Natural American Spirit, and Newport brands are limited to the US. In next-generation products, the company has the Vuse brand in vaping, Glo in heated tobacco, and Velo in modern oral tobacco. The company also owns a 22.9% stake in ITC limited, the largest Indian cigarette company.
71GF Score

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

£43.74
Price
£27.87
GF Value