Atlas Battery (KAR:ATBA) Receivables Turnover: 2.27 (As of Mar. 2026)

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.

KAR:ATBA Atlas Battery Ltd KAR:ATBA
69 GF Score
Price ₨209.15
GF Value ₨249.02
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Atlas Battery Receivables Turnover?

Atlas Battery KAR:ATBA +0.10% 69 Receivables Turnover is 2.27 as of Mar. 2026. GuruFocus rates KAR:ATBA with a GF Score™ of 69/100 and a GF Value™ of ₨249.02 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,316 Vehicles & Parts companies, Atlas Battery ranks better than 77.13% 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. Atlas Battery's Revenue for the three months ended in Mar. 2026 was ₨8,091 Mil. Atlas Battery's average Accounts Receivable for the three months ended in Mar. 2026 was ₨3,559 Mil. Hence, Atlas Battery's Receivables Turnover for the three months ended in Mar. 2026 was 2.27.


Atlas Battery  (KAR:ATBA) 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.


Atlas Battery Receivables Turnover Related Terms


Atlas Battery Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Atlas Battery'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.

Atlas Battery Receivables Turnover Chart

Atlas Battery Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 22.36 25.77 25.83 15.17 12.39

Atlas Battery 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 2.29 3.51 2.79 2.03 2.27

KAR:ATBA vs ORLY, AZO, GPC: Receivables Turnover Comparison

For the Auto Parts subindustry, Atlas Battery'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.


Atlas Battery Receivables Turnover vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Atlas Battery's Receivables Turnover distribution charts can be found below:

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


KAR:ATBA
69GF Score
Atlas Battery Ltd KAR:ATBA
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Atlas Battery Receivables Turnover Calculation

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

Atlas Battery's Receivables Turnover for the fiscal year that ended in Jun. 2025 is calculated as

Receivables Turnover (A: Jun. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Jun. 2025 ) / ((Accounts Receivable (A: Jun. 2024 ) + Accounts Receivable (A: Jun. 2025 )) / count )
=35201.281 / ((3076.06 + 2607.512) / 2 )
=35201.281 / 2841.786
=12.39

Atlas Battery'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 )
=8090.906 / ((3515.775 + 3602.773) / 2 )
=8090.906 / 3559.274
=2.27

* 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 2.27 mean?
Atlas Battery (KAR:ATBA) has a Receivables Turnover of 2.27 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 Atlas Battery and its competitors. According to the industry distribution chart, Atlas Battery ranks #301 out of 1316 companies in the Vehicles & Parts industry, placing it in the top 22.9%.
Is Atlas Battery's Receivables Turnover too high?
Atlas Battery's current Receivables Turnover is 2.27. The Vehicles & Parts industry median Receivables Turnover is 5.99. Atlas Battery's value of 2.27 is 62.1% below this industry median. Based on the distribution chart, Atlas Battery ranks #301 out of 1316 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, Atlas Battery has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Atlas Battery's Receivables Turnover compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Atlas Battery ranks #301 out of 1316 companies for Receivables Turnover. This places Atlas Battery in the top 23% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.99. Atlas Battery's value of 2.27 is 62.1% 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 Vehicles & Parts company?
The median Receivables Turnover among Vehicles & Parts companies is 5.99, based on 1,316 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. Atlas Battery's current Receivables Turnover of 2.27 is 62.1% 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 Atlas Battery and its competitors. For the Vehicles & Parts industry, the median Receivables Turnover is 5.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atlas Battery's current Receivables Turnover is 2.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Battery stock overvalued right now?
Based on GuruFocus' analysis, Atlas Battery (KAR:ATBA) is currently considered Modestly Undervalued. The stock's GF Value™ is ₨249.02, compared to a current price of ₨209.15 — trading 16% below its estimated fair value. The current Receivables Turnover is 2.27 and 62.1% below the Vehicles & Parts industry median of 5.99. Atlas Battery's overall GF Score™ is 69/100 with 5 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 Atlas Battery (KAR:ATBA), the current Receivables Turnover is 2.27 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 Atlas Battery (KAR:ATBA) Overvalued in 2026?

Based on GuruFocus' analysis, Atlas Battery stock appears to be undervalued. The current stock price of ₨209.15 is trading 16% below its estimated GF Value™ of ₨249.02. GuruFocus considers Atlas Battery to be Modestly Undervalued.

Key valuation signals for KAR:ATBA:

  • Receivables Turnover: 2.27
  • GF Value™: ₨249.02 vs. price of ₨209.15 (16% below fair value)
  • GF Score™: 69/100 with 5 warning signs
  • Industry Position: 62.1% below the Vehicles & Parts median (#301 of 1316)

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


Atlas Battery Business Description

Address D-181, Central Avenue, S.I.T.E., Karachi, SD, PAK, 75730
Atlas Battery Ltd is engaged in the manufacturing and sale of automotive, motorcycle and energy storage batteries and their allied products. Its products are mainly categorized in light, medium and heavy batteries for automotive, motorcycle batteries, energy storage batteries and distilled water. The company serves various segments including Original Equipment Manufacturers (OEMs), domestic appliances, industrial equipment and replacement market through nationwide dealership network. The usage of batteries includes vehicles, motorcycles, heavy vehicles including tractors, buses and energy backup solution such as UPS (Uninterrupted Power Supply equipment), Solar Panels and Gensets.
69GF Score

Get the complete analysis for KAR:ATBA

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

₨209.15
Price
₨249.02
GF Value