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.
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. Fountain Set (Holdings)'s Revenue for the
six
months ended in Dec. 2025 was €241.4 Mil. Fountain Set (Holdings)'s average Accounts Receivable for the
six
months ended in Dec. 2025 was €79.9 Mil.
Hence, Fountain Set (Holdings)'s Receivables Turnover for the
six
months ended in Dec. 2025 was 3.02.
Fountain Set (Holdings) (FRA:FOV) 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.
Fountain Set (Holdings) Receivables Turnover Related Terms
Fountain Set (Holdings) Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Fountain Set (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.
Fountain Set (Holdings) Receivables Turnover Chart
Fountain Set (Holdings) Receivables Turnover Competitor Comparison
For the Textile Manufacturing subindustry, Fountain Set (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.
Fountain Set (Holdings) Receivables Turnover vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Fountain Set (Holdings)'s Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Fountain Set (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.
Fountain Set (Holdings) (FRA:FOV) has a Receivables Turnover of 3.02 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 Fountain Set (Holdings) and its competitors. According to the industry distribution chart, Fountain Set (Holdings) ranks #659 out of 1034 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 63.7%.
Is Fountain Set (Holdings)'s Receivables Turnover too high?
Fountain Set (Holdings)'s current Receivables Turnover is 3.02. The Manufacturing - Apparel & Accessories industry median Receivables Turnover is 6.91. Fountain Set (Holdings)'s value of 3.02 is 56.3% below this industry median. Based on the distribution chart, Fountain Set (Holdings) ranks #659 out of 1034 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Fountain Set (Holdings) has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Fountain Set (Holdings)'s Receivables Turnover compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Fountain Set (Holdings) ranks #659 out of 1034 companies for Receivables Turnover. This places Fountain Set (Holdings) in the lower half of its industry. The industry median Receivables Turnover is 6.91. Fountain Set (Holdings)'s value of 3.02 is 56.3% 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 Manufacturing - Apparel & Accessories company?
The median Receivables Turnover among Manufacturing - Apparel & Accessories companies is 6.91, based on 1,034 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. Fountain Set (Holdings)'s current Receivables Turnover of 3.02 is 56.3% 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 Fountain Set (Holdings) and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Receivables Turnover is 6.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fountain Set (Holdings)'s current Receivables Turnover is 3.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fountain Set (Holdings) stock overvalued right now?
Fountain Set (Holdings) (FRA:FOV) has a current Receivables Turnover of 3.02. The stock's GF Value™ is €0.05, compared to a current price of €0.05 — trading 9% above its estimated fair value. The current Receivables Turnover is 3.02 and 56.3% below the Manufacturing - Apparel & Accessories industry median of 6.91. Fountain Set (Holdings)'s overall GF Score™ is 50/100 with 3 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 Fountain Set (Holdings) (FRA:FOV), the current Receivables Turnover is 3.02 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 Fountain Set (Holdings) (FRA:FOV) Overvalued in 2026?
Based on GuruFocus' analysis, Fountain Set (Holdings) stock appears to be overvalued.
The current stock price of €0.05 is trading 9% above its estimated GF Value™ of €0.05.
Key valuation signals for FRA:FOV:
Receivables Turnover: 3.02
GF Value™: €0.05 vs. price of €0.05 (9% above fair value)
Industry Position: 56.3% below the Manufacturing - Apparel & Accessories median (#659 of 1034)
No single metric tells the full story. See the FRA:FOV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fountain Set (Holdings) Ltd and its subsidiaries are circularly knitted fabric manufacturers. It provides vertically integrated operations in fabric knitting, dyeing, printing, and finishing. In addition, the group's product range also includes garments. The company supplies knitted fabric to garment manufacturers for apparel products like sportswear, casual wear, sleepwear, and innerwear. The operating segments of the company are the production and sales of dyed fabrics and yarns, and the Production and sales of garments. The group operates in Hong Kong, China, Taiwan, Korea, Sri Lanka, America, Europe, Vietnam and Others, of which maximum revenue is generated from The PRC.
50GF Score
Get the complete analysis for FRA:FOV
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:FOV has been successfully added to your 
