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.
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.
eSun HoldingsESNNF 31 Receivables Turnover is 3.81 as of Jan. 2026. GuruFocus rates ESNNF with a GF Score™ of 31/100 and a GF Value™ of $0.12. The stock has 4 warning signs investors should review. Among 1,002 Media - Diversified companies, eSun Holdings ranks better than 68.46% 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. eSun Holdings's Revenue for the
six
months ended in Jan. 2026 was $45.46 Mil. eSun Holdings's average Accounts Receivable for the
six
months ended in Jan. 2026 was $11.95 Mil.
Hence, eSun Holdings's Receivables Turnover for the
six
months ended in Jan. 2026 was 3.81.
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.
eSun Holdings Receivables Turnover Related Terms
eSun Holdings Receivables Turnover Historical Data
* Premium members only.
The historical data trend for eSun Holdings'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.
ESNNF vs NFLX, DIS, WBD: Receivables Turnover Comparison
For the Entertainment subindustry, eSun Holdings'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.
eSun Holdings Receivables Turnover vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, eSun Holdings's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where eSun Holdings'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.
eSun Holdings (ESNNF) has a Receivables Turnover of 3.81 as of Jan. 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 eSun Holdings and its competitors. According to the industry distribution chart, eSun Holdings ranks #316 out of 1002 companies in the Media - Diversified industry, placing it in the top 31.5%.
Is eSun Holdings' Receivables Turnover too high?
eSun Holdings' current Receivables Turnover is 3.81. The Media - Diversified industry median Receivables Turnover is 5.48. eSun Holdings' value of 3.81 is 30.4% below this industry median. Based on the distribution chart, eSun Holdings ranks #316 out of 1002 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, eSun Holdings has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does eSun Holdings' Receivables Turnover compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, eSun Holdings ranks #316 out of 1002 companies for Receivables Turnover. This puts eSun Holdings in the upper half of its industry. The industry median Receivables Turnover is 5.48. eSun Holdings' value of 3.81 is 30.4% 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 a Media - Diversified company?
The median Receivables Turnover among Media - Diversified companies is 5.48, based on 1,002 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. eSun Holdings's current Receivables Turnover of 3.81 is 30.4% 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 eSun Holdings and its competitors. For the Media - Diversified industry, the median Receivables Turnover is 5.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. eSun Holdings's current Receivables Turnover is 3.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eSun Holdings stock overvalued right now?
eSun Holdings (ESNNF) has a current Receivables Turnover of 3.81. The stock's GF Value™ is $0.12, compared to a current price of $0.13 — trading 9.2% above its estimated fair value. The current Receivables Turnover is 3.81 and 30.4% below the Media - Diversified industry median of 5.48. eSun Holdings' overall GF Score™ is 31/100 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 eSun Holdings (ESNNF), the current Receivables Turnover is 3.81 as of Jan. 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 eSun Holdings (ESNNF) Overvalued in 2026?
Based on GuruFocus' analysis, eSun Holdings stock appears to be overvalued.
The current stock price of $0.13 is trading 9.2% above its estimated GF Value™ of $0.12.
Key valuation signals for ESNNF:
Receivables Turnover: 3.81
GF Value™: $0.12 vs. price of $0.13 (9.2% above fair value)
Industry Position: 30.4% below the Media - Diversified median (#316 of 1002)
No single metric tells the full story. See the ESNNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
eSun Holdings Ltd is an investment holding company. The company's operating segments include Media and entertainment, Film and TV program, Cinema operation, and Corporate and others. It generates maximum revenue from the Cinema operation segment which engages in the operation of cinemas in Hong Kong and the Chinese Mainland. Geographically, the company generates a majority of its revenue from Hong Kong and the rest from Mainland China and Macau, and other regions.
31GF Score
Get the complete analysis for ESNNF
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ESNNF has been successfully added to your 
