Elma Electronic AG (FRA:312) Receivables Turnover: 3.24 (As of Dec. 2025)

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FRA:312 Elma Electronic AG FRA:312
61 GF Score
Price €1,390.00
GF Value €1,200.58
! 9 Warning Signs
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What is Elma Electronic AG Receivables Turnover?

Elma Electronic AG FRA:312 -0.71% 61 Receivables Turnover is 3.24 as of Dec. 2025. GuruFocus rates FRA:312 with a GF Score™ of 61/100 and a GF Value™ of €1,200.58. The stock has 9 warning signs investors should review. Among 2,471 Hardware companies, Elma Electronic AG ranks better than 73.94% 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. Elma Electronic AG's Revenue for the six months ended in Dec. 2025 was €89.7 Mil. Elma Electronic AG's average Accounts Receivable for the six months ended in Dec. 2025 was €27.7 Mil. Hence, Elma Electronic AG's Receivables Turnover for the six months ended in Dec. 2025 was 3.24.


Elma Electronic AG  (FRA:312) 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.


Elma Electronic AG Receivables Turnover Related Terms


Elma Electronic AG Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Elma Electronic AG'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.

Elma Electronic AG Receivables Turnover Chart

Elma Electronic AG 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 6.82 6.84 7.26 7.43 7.05

Elma Electronic AG 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 3.64 3.40 3.30 3.72 3.24

FRA:312 vs SNDK, DELL, STX: Receivables Turnover Comparison

For the Computer Hardware subindustry, Elma Electronic AG'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.


Elma Electronic AG Receivables Turnover vs Hardware Industry

For the Hardware industry and Technology sector, Elma Electronic AG's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Elma Electronic AG's Receivables Turnover falls into.


FRA:312
61GF Score
Elma Electronic AG FRA:312
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Elma Electronic AG Receivables Turnover Calculation

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

Elma Electronic AG'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 )
=188.606 / ((25.463 + 28.067) / 2 )
=188.606 / 26.765
=7.05

Elma Electronic AG'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 )
=89.728 / ((27.398 + 28.067) / 2 )
=89.728 / 27.7325
=3.24

* 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 3.24 mean?
Elma Electronic AG (FRA:312) has a Receivables Turnover of 3.24 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 Elma Electronic AG and its competitors. According to the industry distribution chart, Elma Electronic AG ranks #644 out of 2471 companies in the Hardware industry, placing it in the top 26.1%.
Is Elma Electronic AG's Receivables Turnover too high?
Elma Electronic AG's current Receivables Turnover is 3.24. The Hardware industry median Receivables Turnover is 4.89. Elma Electronic AG's value of 3.24 is 33.7% below this industry median. Based on the distribution chart, Elma Electronic AG ranks #644 out of 2471 companies in the Hardware industry, which is above the industry midpoint. Overall, Elma Electronic AG has a GF Score™ of 61/100, reflecting its overall financial health beyond just this single metric.
How does Elma Electronic AG's Receivables Turnover compare to SNDK and DELL?
According to the Hardware industry distribution chart, Elma Electronic AG ranks #644 out of 2471 companies for Receivables Turnover. This puts Elma Electronic AG in the upper half of its industry. The industry median Receivables Turnover is 4.89. Elma Electronic AG's value of 3.24 is 33.7% 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 Hardware company?
The median Receivables Turnover among Hardware companies is 4.89, based on 2,471 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. Elma Electronic AG's current Receivables Turnover of 3.24 is 33.7% 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 Elma Electronic AG and its competitors. For the Hardware industry, the median Receivables Turnover is 4.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elma Electronic AG's current Receivables Turnover is 3.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elma Electronic AG stock overvalued right now?
Elma Electronic AG (FRA:312) has a current Receivables Turnover of 3.24. The stock's GF Value™ is €1,200.58, compared to a current price of €1,390.00 — trading 15.8% above its estimated fair value. The current Receivables Turnover is 3.24 and 33.7% below the Hardware industry median of 4.89. Elma Electronic AG's overall GF Score™ is 61/100 with 9 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 Elma Electronic AG (FRA:312), the current Receivables Turnover is 3.24 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 Elma Electronic AG (FRA:312) Overvalued in 2026?

Based on GuruFocus' analysis, Elma Electronic AG stock appears to be overvalued. The current stock price of €1,390.00 is trading 15.8% above its estimated GF Value™ of €1,200.58.

Key valuation signals for FRA:312:

  • Receivables Turnover: 3.24
  • GF Value™: €1,200.58 vs. price of €1,390.00 (15.8% above fair value)
  • GF Score™: 61/100 with 9 warning signs
  • Industry Position: 33.7% below the Hardware median (#644 of 2471)

No single metric tells the full story. See the FRA:312 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elma Electronic AG Business Description

Other Exchanges ELMN:Switzerland
Address Hofstrasse 93, Wetzikon, CHE, 8620
Elma Electronic AG is a Switzerland-based company. It acts as a manufacturer of electronic packaging products for the embedded systems market from components, backplanes, storage boards and chassis platforms to fully integrated systems. The product line of the company includes embedded boards such as mass storage, ethernet and PCIe switches, architecture solutions, embedded computing systems, system accessories, and rack level services. It also offers engineering services, contract manufacturing, system integration, customization and other services.
61GF Score

Get the complete analysis for FRA:312

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

€1,390.00
Price
€1,200.58
GF Value