Being Holdings Co (FRA:SO0) Receivables Turnover: 2.34 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

FRA:SO0 Being Holdings Co Ltd FRA:SO0
75 GF Score
Price €2.84
GF Value €4.37
! 1 Warning Sign
View Full Analysis

What is Being Holdings Co Receivables Turnover?

Being Holdings Co FRA:SO0 -2.07% 75 Receivables Turnover is 2.34 as of Dec. 2025. GuruFocus rates FRA:SO0 with a GF Score™ of 75/100 and a GF Value™ of €4.37. The stock has 1 warning sign investors should review. Among 998 Transportation companies, Being Holdings Co ranks better than 63.03% 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. Being Holdings Co's Revenue for the three months ended in Dec. 2025 was €49.0 Mil. Being Holdings Co's average Accounts Receivable for the three months ended in Dec. 2025 was €20.9 Mil. Hence, Being Holdings Co's Receivables Turnover for the three months ended in Dec. 2025 was 2.34.


Being Holdings Co  (FRA:SO0) 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.


Being Holdings Co Receivables Turnover Related Terms


Being Holdings Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Being Holdings Co'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.

Being Holdings Co Receivables Turnover Chart

Being Holdings Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial 8.30 8.41 8.43 8.83 8.45

Being Holdings Co 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 2.24 2.47 2.47 2.34 2.26

FRA:SO0 vs UPS, FDX, JBHT: Receivables Turnover Comparison

For the Integrated Freight & Logistics subindustry, Being Holdings Co'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.


Being Holdings Co Receivables Turnover vs Transportation Industry

For the Transportation industry and Industrials sector, Being Holdings Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Being Holdings Co's Receivables Turnover falls into.


FRA:SO0
75GF Score
Being Holdings Co Ltd FRA:SO0
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Being Holdings Co Receivables Turnover Calculation

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

Being Holdings Co'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 )
=183.573 / ((22.091 + 21.356) / 2 )
=183.573 / 21.7235
=8.45

Being Holdings Co'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: Sep. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=49.022 / ((20.455 + 21.356) / 2 )
=49.022 / 20.9055
=2.34

* 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 2.34 mean?
Being Holdings Co (FRA:SO0) has a Receivables Turnover of 2.34 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 Being Holdings Co and its competitors. According to the industry distribution chart, Being Holdings Co ranks #369 out of 998 companies in the Transportation industry, placing it in the top 37%.
Is Being Holdings Co's Receivables Turnover too high?
Being Holdings Co's current Receivables Turnover is 2.34. The Transportation industry median Receivables Turnover is 7.73. Being Holdings Co's value of 2.34 is 69.7% below this industry median. Based on the distribution chart, Being Holdings Co ranks #369 out of 998 companies in the Transportation industry, which is above the industry midpoint. Overall, Being Holdings Co has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Being Holdings Co's Receivables Turnover compare to UPS and FDX?
According to the Transportation industry distribution chart, Being Holdings Co ranks #369 out of 998 companies for Receivables Turnover. This puts Being Holdings Co in the upper half of its industry. The industry median Receivables Turnover is 7.73. Being Holdings Co's value of 2.34 is 69.7% 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 Transportation company?
The median Receivables Turnover among Transportation companies is 7.73, based on 998 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. Being Holdings Co's current Receivables Turnover of 2.34 is 69.7% 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 Being Holdings Co and its competitors. For the Transportation industry, the median Receivables Turnover is 7.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Being Holdings Co's current Receivables Turnover is 2.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Being Holdings Co stock overvalued right now?
Being Holdings Co (FRA:SO0) has a current Receivables Turnover of 2.34. The stock's GF Value™ is €4.37, compared to a current price of €2.84 — trading 35% below its estimated fair value. The current Receivables Turnover is 2.34 and 69.7% below the Transportation industry median of 7.73. Being Holdings Co's overall GF Score™ is 75/100 with 1 warning sign 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 Being Holdings Co (FRA:SO0), the current Receivables Turnover is 2.34 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 Being Holdings Co (FRA:SO0) Overvalued in 2026?

Based on GuruFocus' analysis, Being Holdings Co stock appears to be undervalued. The current stock price of €2.84 is trading 35% below its estimated GF Value™ of €4.37.

Key valuation signals for FRA:SO0:

  • Receivables Turnover: 2.34
  • GF Value™: €4.37 vs. price of €2.84 (35% below fair value)
  • GF Score™: 75/100 with 1 warning sign
  • Industry Position: 69.7% below the Transportation median (#369 of 998)

No single metric tells the full story. See the FRA:SO0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Being Holdings Co Business Description

Other Exchanges 9145:Japan
Address 3-18 Senkojimachi, Ishikawa Prefecture, Kanazawa, JPN, 920-0356
Being Holdings Co Ltd is a logistics and transportation company.
75GF Score

Get the complete analysis for FRA:SO0

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

€2.84
Price
€4.37
GF Value