3U Holding AG (LTS:0HCC) Receivables Turnover: 2.89 (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.

LTS:0HCC 3U Holding AG LTS:0HCC
67 GF Score
Price €1.05
GF Value €1.11
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is 3U Holding AG Receivables Turnover?

3U Holding AG LTS:0HCC 67 Receivables Turnover is 2.89 as of Mar. 2026. GuruFocus rates LTS:0HCC with a GF Score™ of 67/100 and a GF Value™ of €1.11 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,760 Construction companies, 3U Holding AG ranks better than 86.82% 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. 3U Holding AG's Revenue for the three months ended in Mar. 2026 was €12.93 Mil. 3U Holding AG's average Accounts Receivable for the three months ended in Mar. 2026 was €4.47 Mil. Hence, 3U Holding AG's Receivables Turnover for the three months ended in Mar. 2026 was 2.89.


3U Holding AG  (LTS:0HCC) 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.


3U Holding AG Receivables Turnover Related Terms


3U Holding AG Receivables Turnover Historical Data

* Premium members only.

The historical data trend for 3U Holding AG'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.

3U Holding AG Receivables Turnover Chart

3U Holding AG 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 10.48 12.06 13.90 14.90 14.26

3U Holding AG 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 3.94 2.93 2.67 2.24 2.89

LTS:0HCC vs TT, JCI, CARR: Receivables Turnover Comparison

For the Building Products & Equipment subindustry, 3U Holding AG'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.


3U Holding AG Receivables Turnover vs Construction Industry

For the Construction industry and Industrials sector, 3U Holding AG's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where 3U Holding AG's Receivables Turnover falls into.


LTS:0HCC
67GF Score
3U Holding AG LTS:0HCC
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

3U Holding AG Receivables Turnover Calculation

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

3U Holding AG'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 )
=53.016 / ((3.549 + 3.887) / 2 )
=53.016 / 3.718
=14.26

3U Holding AG'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 )
=12.929 / ((3.887 + 5.052) / 2 )
=12.929 / 4.4695
=2.89

* 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 2.89 mean?
3U Holding AG (LTS:0HCC) has a Receivables Turnover of 2.89 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 3U Holding AG and its competitors. According to the industry distribution chart, 3U Holding AG ranks #232 out of 1760 companies in the Construction industry, placing it in the top 13.2%.
Is 3U Holding AG's Receivables Turnover too high?
3U Holding AG's current Receivables Turnover is 2.89. The Construction industry median Receivables Turnover is 4.78. 3U Holding AG's value of 2.89 is 39.5% below this industry median. Based on the distribution chart, 3U Holding AG ranks #232 out of 1760 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, 3U Holding AG has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does 3U Holding AG's Receivables Turnover compare to TT and JCI?
According to the Construction industry distribution chart, 3U Holding AG ranks #232 out of 1760 companies for Receivables Turnover. This places 3U Holding AG in the top 13% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 4.78. 3U Holding AG's value of 2.89 is 39.5% 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 Construction company?
The median Receivables Turnover among Construction companies is 4.78, based on 1,760 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. 3U Holding AG's current Receivables Turnover of 2.89 is 39.5% 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 3U Holding AG and its competitors. For the Construction industry, the median Receivables Turnover is 4.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3U Holding AG's current Receivables Turnover is 2.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3U Holding AG stock overvalued right now?
Based on GuruFocus' analysis, 3U Holding AG (LTS:0HCC) is currently considered Fairly Valued. The stock's GF Value™ is €1.11, compared to a current price of €1.05 — trading 5.9% below its estimated fair value. The current Receivables Turnover is 2.89 and 39.5% below the Construction industry median of 4.78. 3U Holding AG's overall GF Score™ is 67/100 with 6 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 3U Holding AG (LTS:0HCC), the current Receivables Turnover is 2.89 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 3U Holding AG (LTS:0HCC) Overvalued in 2026?

Based on GuruFocus' analysis, 3U Holding AG stock appears to be undervalued. The current stock price of €1.05 is trading 5.9% below its estimated GF Value™ of €1.11. GuruFocus considers 3U Holding AG to be Fairly Valued.

Key valuation signals for LTS:0HCC:

  • Receivables Turnover: 2.89
  • GF Value™: €1.11 vs. price of €1.05 (5.9% below fair value)
  • GF Score™: 67/100 with 6 warning signs
  • Industry Position: 39.5% below the Construction median (#232 of 1760)

No single metric tells the full story. See the LTS:0HCC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3U Holding AG Business Description

Other Exchanges UUU:Germany
Address Zu den Sandbeeten 1 b, Marburg, HE, DEU, 35043
3U Holding AG is active in the ITC, Renewable Energies, and VHAC sectors. The ITC (Information and Telecommunications Technology) segment involves voice retail, business voice, and data center services and operation as well as the development, distribution, and operation of cloud-based CRM and ERP solutions, and trading of IT licenses. The Renewable Energies segment covers the wind power project development and electricity generation with its own plants using wind and solar energy. The VHAC segment, which is the key revenue driver, involves the installation of components of air conditioning in buildings, the distribution of products from sanitary, heating, and air conditioning systems to wholesalers, craftsmen, and self-builders. The majority of the revenue derives from the SHAC segment.
67GF Score

Get the complete analysis for LTS:0HCC

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

€1.05
Price
€1.11
GF Value