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.
Guming HoldingsFRA:AY3 -0.83%30 Receivables Turnover is 12.10 as of Dec. 2025. GuruFocus rates FRA:AY3 with a GF Score™ of 30/100. The stock has 2 warning signs investors should review. Among 357 Restaurants companies, Guming Holdings ranks better than 52.94% 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. Guming Holdings's Revenue for the
six
months ended in Dec. 2025 was €873 Mil. Guming Holdings's average Accounts Receivable for the
six
months ended in Dec. 2025 was €72 Mil.
Hence, Guming Holdings's Receivables Turnover for the
six
months ended in Dec. 2025 was 12.10.
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.
Guming Holdings Receivables Turnover Related Terms
Guming Holdings Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Guming 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.
Guming Holdings Receivables Turnover Chart
Guming Holdings Annual Data
Trend
Dec21
Dec22
Dec23
Dec24
Dec25
Receivables Turnover
121.16
160.28
131.87
42.38
24.29
Guming Holdings Semi-Annual Data
Dec22
Dec23
Dec24
Jun25
Dec25
Receivables Turnover
38.11
35.63
11.50
14.38
12.10
FRA:AY3 vs MCD, SBUX, CMG: Receivables Turnover Comparison
For the Restaurants subindustry, Guming 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.
Guming Holdings Receivables Turnover vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Guming Holdings's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Guming 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.
Guming Holdings (FRA:AY3) has a Receivables Turnover of 12.10 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 Guming Holdings and its competitors. According to the industry distribution chart, Guming Holdings ranks #168 out of 357 companies in the Restaurants industry, placing it in the top 47.1%.
Is Guming Holdings' Receivables Turnover too high?
Guming Holdings' current Receivables Turnover is 12.10. The Restaurants industry median Receivables Turnover is 28.63. Guming Holdings' value of 12.10 is 57.7% below this industry median. Based on the distribution chart, Guming Holdings ranks #168 out of 357 companies in the Restaurants industry, which is above the industry midpoint. Overall, Guming Holdings has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Guming Holdings' Receivables Turnover compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Guming Holdings ranks #168 out of 357 companies for Receivables Turnover. This puts Guming Holdings in the upper half of its industry. The industry median Receivables Turnover is 28.63. Guming Holdings' value of 12.10 is 57.7% 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 Restaurants company?
The median Receivables Turnover among Restaurants companies is 28.63, based on 357 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. Guming Holdings's current Receivables Turnover of 12.10 is 57.7% 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 Guming Holdings and its competitors. For the Restaurants industry, the median Receivables Turnover is 28.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Guming Holdings's current Receivables Turnover is 12.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guming Holdings stock overvalued right now?
Guming Holdings (FRA:AY3) has a current Receivables Turnover of 12.10. The current Receivables Turnover is 12.10 and 57.7% below the Restaurants industry median of 28.63. Guming Holdings' overall GF Score™ is 30/100 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 Guming Holdings (FRA:AY3), the current Receivables Turnover is 12.10 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.
Guming Holdings Ltd is a company in China. It operates under a franchise model under the Good Me brand. The Good Me stores offer three categories of beverages: Fruit tea beverages, Milk tea beverages, Coffee beverages, and others. It is principally engaged in the operation of a franchised retail network and the trading of ingredients and other related products of freshly-made beverages and equipment. The geographic revenue is generated from Chinese mainland.
30GF Score
Get the complete analysis for FRA:AY3
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
FRA:AY3 has been successfully added to your 
