Cementir Holding NV (FRA:3PC) Receivables Turnover: 2.36 (As of Mar. 2026)


FRA:3PC Cementir Holding NV FRA:3PC
85 GF Score
Price €14.52
GF Value €10.41
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Cementir Holding NV Receivables Turnover?

Cementir Holding NV FRA:3PC +1.75% 85 Receivables Turnover is 2.36 as of Mar. 2026. GuruFocus rates FRA:3PC with a GF Score™ of 85/100 and a GF Value™ of €10.41 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 403 Building Materials companies, Cementir Holding NV ranks better than 66.25% 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. Cementir Holding NV's Revenue for the three months ended in Mar. 2026 was €346 Mil. Cementir Holding NV's average Accounts Receivable for the three months ended in Mar. 2026 was €146 Mil. Hence, Cementir Holding NV's Receivables Turnover for the three months ended in Mar. 2026 was 2.36.


Cementir Holding NV  (FRA:3PC) 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.


Cementir Holding NV Receivables Turnover Related Terms


Cementir Holding NV Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Cementir Holding NV'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.

Cementir Holding NV Receivables Turnover Chart

Cementir Holding NV 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 8.53 9.56 9.57 9.87 10.04

Cementir Holding NV 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 2.04 1.74 1.75 2.82 2.36

FRA:3PC vs CRH, VMC, MLM: Receivables Turnover Comparison

For the Building Materials subindustry, Cementir Holding NV'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.


Cementir Holding NV Receivables Turnover vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Cementir Holding NV's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Cementir Holding NV's Receivables Turnover falls into.


FRA:3PC
85GF Score
Cementir Holding NV FRA:3PC
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Cementir Holding NV Receivables Turnover Calculation

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

Cementir Holding NV'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 )
=1639.64 / ((180.31 + 146.326) / 2 )
=1639.64 / 163.318
=10.04

Cementir Holding NV'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 )
=345.901 / ((146.326 + 0) / 1 )
=345.901 / 146.326
=2.36

* 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 2.36 mean?
Cementir Holding NV (FRA:3PC) has a Receivables Turnover of 2.36 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 Cementir Holding NV and its competitors. According to the industry distribution chart, Cementir Holding NV ranks #136 out of 403 companies in the Building Materials industry, placing it in the top 33.7%.
Is Cementir Holding NV's Receivables Turnover too high?
Cementir Holding NV's current Receivables Turnover is 2.36. The Building Materials industry median Receivables Turnover is 6.39. Cementir Holding NV's value of 2.36 is 63.1% below this industry median. Based on the distribution chart, Cementir Holding NV ranks #136 out of 403 companies in the Building Materials industry, which is above the industry midpoint. Overall, Cementir Holding NV has a GF Score™ of 85/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementir Holding NV's Receivables Turnover compare to CRH and VMC?
According to the Building Materials industry distribution chart, Cementir Holding NV ranks #136 out of 403 companies for Receivables Turnover. This puts Cementir Holding NV in the upper half of its industry. The industry median Receivables Turnover is 6.39. Cementir Holding NV's value of 2.36 is 63.1% 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. Cementir Holding NV's current Receivables Turnover of 2.36 is 63.1% 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 Cementir Holding NV 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. Cementir Holding NV's current Receivables Turnover is 2.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cementir Holding NV stock overvalued right now?
Based on GuruFocus' analysis, Cementir Holding NV (FRA:3PC) is currently considered Significantly Overvalued. The stock's GF Value™ is €10.41, compared to a current price of €14.52 — trading 39.5% above its estimated fair value. The current Receivables Turnover is 2.36 and 63.1% below the Building Materials industry median of 6.39. Cementir Holding NV's overall GF Score™ is 85/100 with 2 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 Cementir Holding NV (FRA:3PC), the current Receivables Turnover is 2.36 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 Cementir Holding NV (FRA:3PC) Overvalued in 2026?

Based on GuruFocus' analysis, Cementir Holding NV stock appears to be overvalued. The current stock price of €14.52 is trading 39.5% above its estimated GF Value™ of €10.41. GuruFocus considers Cementir Holding NV to be Significantly Overvalued.

Key valuation signals for FRA:3PC:

  • Receivables Turnover: 2.36
  • GF Value™: €10.41 vs. price of €14.52 (39.5% above fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 63.1% below the Building Materials median (#136 of 403)

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


Cementir Holding NV Business Description

Address Zuidplein 36, Amsterdam, NH, NLD, 1077 XV
Cementir Holding NV is a multinational company. The company creates a niche white cement segment, the cement producer in Denmark and ready-mixed concrete producer in the Scandinavian region, the third in Belgium, and among the international players in Turkiye. In Belgium, the Group operates one of the aggregate quarries in Europe, while in Turkiye, it operates in the treatment of industrial waste to produce fuel for its cement plants. It has segments as Cement, Ready-mixed concrete, Aggregates, Wastes, and Others, with the majority from Cement. Geographically, it gains revenue from the Nordic & Baltic regions.
85GF Score

Get the complete analysis for FRA:3PC

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

€14.52
Price
€10.41
GF Value