Andhra Cements (NSE:ACL) Receivables Turnover: 3.34 (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.

NSE:ACL Andhra Cements Ltd NSE:ACL
34 GF Score
Price ₹48.70
GF Value ₹119.61
Valuation Possible Value Trap
! 2 Warning Signs
View Full Analysis

What is Andhra Cements Receivables Turnover?

Andhra Cements NSE:ACL -0.39% 34 Receivables Turnover is 3.34 as of Mar. 2026. GuruFocus rates NSE:ACL with a GF Score™ of 34/100 and a GF Value™ of ₹119.61 (Possible Value Trap). The stock has 2 warning signs investors should review. Among 405 Building Materials companies, Andhra Cements ranks better than 76.79% 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. Andhra Cements's Revenue for the three months ended in Mar. 2026 was ₹1,549 Mil. Andhra Cements's average Accounts Receivable for the three months ended in Mar. 2026 was ₹464 Mil. Hence, Andhra Cements's Receivables Turnover for the three months ended in Mar. 2026 was 3.34.


Andhra Cements  (NSE:ACL) 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.


Andhra Cements Receivables Turnover Related Terms


Andhra Cements Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Andhra Cements'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.

Andhra Cements Receivables Turnover Chart

Andhra Cements Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 6.90 7.93 11.50

Andhra Cements 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 2.95 3.28 1.71 2.43 3.34

NSE:ACL vs CRH, VMC, MLM: Receivables Turnover Comparison

For the Building Materials subindustry, Andhra Cements'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.


Andhra Cements Receivables Turnover vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Andhra Cements's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Andhra Cements's Receivables Turnover falls into.


NSE:ACL
34GF Score
Andhra Cements Ltd NSE:ACL
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Andhra Cements Receivables Turnover Calculation

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

Andhra Cements's Receivables Turnover for the fiscal year that ended in Mar. 2026 is calculated as

Receivables Turnover (A: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (A: Mar. 2026 ) / ((Accounts Receivable (A: Mar. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count )
=4411.8 / ((303 + 464) / 2 )
=4411.8 / 383.5
=11.50

Andhra Cements'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 )
=1548.5 / ((0 + 464) / 1 )
=1548.5 / 464
=3.34

* 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 3.34 mean?
Andhra Cements (NSE:ACL) has a Receivables Turnover of 3.34 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 Andhra Cements and its competitors. According to the industry distribution chart, Andhra Cements ranks #94 out of 405 companies in the Building Materials industry, placing it in the top 23.2%.
Is Andhra Cements' Receivables Turnover too high?
Andhra Cements' current Receivables Turnover is 3.34. The Building Materials industry median Receivables Turnover is 6.31. Andhra Cements' value of 3.34 is 47.1% below this industry median. Based on the distribution chart, Andhra Cements ranks #94 out of 405 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Andhra Cements has a GF Score™ of 34/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Andhra Cements' Receivables Turnover compare to CRH and VMC?
According to the Building Materials industry distribution chart, Andhra Cements ranks #94 out of 405 companies for Receivables Turnover. This places Andhra Cements in the top 23% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 6.31. Andhra Cements' value of 3.34 is 47.1% 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 Building Materials company?
The median Receivables Turnover among Building Materials companies is 6.31, based on 405 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. Andhra Cements's current Receivables Turnover of 3.34 is 47.1% 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 Andhra Cements and its competitors. For the Building Materials industry, the median Receivables Turnover is 6.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Andhra Cements's current Receivables Turnover is 3.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Andhra Cements stock overvalued right now?
Based on GuruFocus' analysis, Andhra Cements (NSE:ACL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹119.61, compared to a current price of ₹48.70 — trading 59.3% below its estimated fair value. The current Receivables Turnover is 3.34 and 47.1% below the Building Materials industry median of 6.31. Andhra Cements' overall GF Score™ is 34/100 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 Andhra Cements (NSE:ACL), the current Receivables Turnover is 3.34 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 Andhra Cements (NSE:ACL) Overvalued in 2026?

Based on GuruFocus' analysis, Andhra Cements stock appears to be undervalued. The current stock price of ₹48.70 is trading 59.3% below its estimated GF Value™ of ₹119.61. GuruFocus considers Andhra Cements to be Possible Value Trap.

Key valuation signals for NSE:ACL:

  • Receivables Turnover: 3.34
  • GF Value™: ₹119.61 vs. price of ₹48.70 (59.3% below fair value)
  • GF Score™: 34/100 with 2 warning signs
  • Industry Position: 47.1% below the Building Materials median (#94 of 405)

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


Andhra Cements Business Description

Other Exchanges 532141:India
Address Road No. 10, Plot No.111, Jubilee Hills, Hyderabad, TG, IND, 500033
Andhra Cements Ltd is engaged in the business of manufacture and sale of cement. The company has single reportable segment manufacturing and selling cement.
34GF Score

Get the complete analysis for NSE:ACL

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

₹48.70
Price
₹119.61
GF Value