Eaton (FRA:3EC) Receivables Turnover: 1.28 (As of Mar. 2026)

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FRA:3EC Eaton Corp PLC FRA:3EC
89 GF Score
Price €352.30
GF Value €330.79
Valuation Fairly Valued
! 6 Warning Signs
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What is Eaton Receivables Turnover?

Eaton FRA:3EC -0.23% 89 Receivables Turnover is 1.28 as of Mar. 2026. GuruFocus rates FRA:3EC with a GF Score™ of 89/100 and a GF Value™ of €330.79 (Fairly Valued). The stock has 6 warning signs investors should review. Among 3,027 Industrial Products companies, Eaton ranks better than 60.62% 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. Eaton's Revenue for the three months ended in Mar. 2026 was €6,445 Mil. Eaton's average Accounts Receivable for the three months ended in Mar. 2026 was €5,054 Mil. Hence, Eaton's Receivables Turnover for the three months ended in Mar. 2026 was 1.28.


Eaton  (FRA:3EC) 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.


Eaton Receivables Turnover Related Terms


Eaton Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Eaton'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.

Eaton Receivables Turnover Chart

Eaton 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 6.55 5.79 5.35 5.58 5.20

Eaton 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 1.29 1.29 1.25 1.29 1.28

FRA:3EC vs PH, CMI, EMR: Receivables Turnover Comparison

For the Specialty Industrial Machinery subindustry, Eaton'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.


Eaton Receivables Turnover vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Eaton's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Eaton's Receivables Turnover falls into.


FRA:3EC
89GF Score
Eaton Corp PLC FRA:3EC
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Eaton Receivables Turnover Calculation

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

Eaton'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 )
=23440.592 / ((4411.145 + 4600.498) / 2 )
=23440.592 / 4505.8215
=5.20

Eaton'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 )
=6445.115 / ((4600.498 + 5506.59) / 2 )
=6445.115 / 5053.544
=1.28

* 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 1.28 mean?
Eaton (FRA:3EC) has a Receivables Turnover of 1.28 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 Eaton and its competitors. According to the industry distribution chart, Eaton ranks #1192 out of 3027 companies in the Industrial Products industry, placing it in the top 39.4%.
Is Eaton's Receivables Turnover too high?
Eaton's current Receivables Turnover is 1.28. The Industrial Products industry median Receivables Turnover is 4.45. Eaton's value of 1.28 is 71.2% below this industry median. Based on the distribution chart, Eaton ranks #1192 out of 3027 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Eaton has a GF Score™ of 89/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Eaton's Receivables Turnover compare to PH and CMI?
According to the Industrial Products industry distribution chart, Eaton ranks #1192 out of 3027 companies for Receivables Turnover. This puts Eaton in the upper half of its industry. The industry median Receivables Turnover is 4.45. Eaton's value of 1.28 is 71.2% 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 an Industrial Products company?
The median Receivables Turnover among Industrial Products companies is 4.45, based on 3,027 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. Eaton's current Receivables Turnover of 1.28 is 71.2% 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 Eaton and its competitors. For the Industrial Products industry, the median Receivables Turnover is 4.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eaton's current Receivables Turnover is 1.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eaton stock overvalued right now?
Based on GuruFocus' analysis, Eaton (FRA:3EC) is currently considered Fairly Valued. The stock's GF Value™ is €330.79, compared to a current price of €352.30 — trading 6.5% above its estimated fair value. The current Receivables Turnover is 1.28 and 71.2% below the Industrial Products industry median of 4.45. Eaton's overall GF Score™ is 89/100 with 6 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 Eaton (FRA:3EC), the current Receivables Turnover is 1.28 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 Eaton (FRA:3EC) Overvalued in 2026?

Based on GuruFocus' analysis, Eaton stock appears to be overvalued. The current stock price of €352.30 is trading 6.5% above its estimated GF Value™ of €330.79. GuruFocus considers Eaton to be Fairly Valued.

Key valuation signals for FRA:3EC:

  • Receivables Turnover: 1.28
  • GF Value™: €330.79 vs. price of €352.30 (6.5% above fair value)
  • GF Score™: 89/100 with 6 warning signs
  • Industry Position: 71.2% below the Industrial Products median (#1192 of 3027)

No single metric tells the full story. See the FRA:3EC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eaton Business Description

Address 30 Pembroke Road, Eaton House, Dublin 4, Dublin, IRL, D04 Y0C2
Founded in 1911 by Joseph Eaton, the eponymous company began by selling truck axles in New Jersey. Eaton has since become an industrial powerhouse largely through acquisitions in various end markets. Eaton's portfolio can broadly be divided into two parts: its electrical and industrial businesses. Its electrical portfolio (representing around 70% of company revenue) sells components within data centers, utilities, and commercial and residential buildings, while its industrial business (30% of revenue) sells components within commercial and passenger vehicles and aircraft. Eaton receives favorable tax treatment as a domiciliary of Ireland, but it generates over half of its revenue within the US.
89GF Score

Get the complete analysis for FRA:3EC

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

€352.30
Price
€330.79
GF Value