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. Elitecon International's Revenue for the
three
months ended in Dec. 2025 was ₹17,413 Mil. Elitecon International's average Accounts Receivable for the
three
months ended in Dec. 2025 was ₹11,541 Mil.
Hence, Elitecon International's Receivables Turnover for the
three
months ended in Dec. 2025 was 1.51.
Elitecon International (NSE:ELITECON) 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.
Elitecon International Receivables Turnover Related Terms
Elitecon International Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Elitecon International'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.
For the Tobacco subindustry, Elitecon International'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.
Elitecon International Receivables Turnover vs Tobacco Products Industry
For the Tobacco Products industry and Consumer Defensive sector, Elitecon International's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Elitecon International'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.
Elitecon International (NSE:ELITECON) has a Receivables Turnover of 1.51 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 Elitecon International and its competitors. According to the industry distribution chart, Elitecon International ranks #21 out of 47 companies in the Tobacco Products industry, placing it in the top 44.7%.
Is Elitecon International's Receivables Turnover too high?
Elitecon International's current Receivables Turnover is 1.51. The Tobacco Products industry median Receivables Turnover is 9.55. Elitecon International's value of 1.51 is 84.2% below this industry median. Based on the distribution chart, Elitecon International ranks #21 out of 47 companies in the Tobacco Products industry, which is above the industry midpoint. Overall, Elitecon International has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elitecon International's Receivables Turnover compare to ?
According to the Tobacco Products industry distribution chart, Elitecon International ranks #21 out of 47 companies for Receivables Turnover. This puts Elitecon International in the upper half of its industry. The industry median Receivables Turnover is 9.55. Elitecon International's value of 1.51 is 84.2% 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 Tobacco Products company?
The median Receivables Turnover among Tobacco Products companies is 9.55, based on 47 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. Elitecon International's current Receivables Turnover of 1.51 is 84.2% 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 Elitecon International and its competitors. For the Tobacco Products industry, the median Receivables Turnover is 9.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elitecon International's current Receivables Turnover is 1.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elitecon International stock overvalued right now?
Based on GuruFocus' analysis, Elitecon International (NSE:ELITECON) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹2.11, compared to a current price of ₹16.79 — trading 695.7% above its estimated fair value. The current Receivables Turnover is 1.51 and 84.2% below the Tobacco Products industry median of 9.55. Elitecon International's overall GF Score™ is 47/100 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 Elitecon International (NSE:ELITECON), the current Receivables Turnover is 1.51 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 Elitecon International (NSE:ELITECON) Overvalued in 2026?
Based on GuruFocus' analysis, Elitecon International stock appears to be overvalued.
The current stock price of ₹16.79 is trading 695.7% above its estimated GF Value™ of ₹2.11.
GuruFocus considers Elitecon International to be Significantly Overvalued.
Key valuation signals for NSE:ELITECON:
Receivables Turnover: 1.51
GF Value™: ₹2.11 vs. price of ₹16.79 (695.7% above fair value)
Industry Position: 84.2% below the Tobacco Products median (#21 of 47)
No single metric tells the full story. See the NSE:ELITECON stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elitecon International Ltd operates in the manufacturing and trading of tobacco products including cigarettes, smoking mixtures, and sheesha. The company serves both domestic and international markets, with notable exports to regions such as the Middle East, Asia, and Europe. Elitecon has expanded its portfolio to include fast-moving consumer goods (FMCG), with upcoming plans to introduce products like snacks, edible oils, and other essentials. Its revenue is generated majorly through the sale of tobacco-based products and FMCG items, supported by a manufacturing infrastructure focused on innovation and sustainability. The company has two reportable segments, "tobacco and allied products" and "Agro Commodities".
47GF Score
Get the complete analysis for NSE:ELITECON
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
NSE:ELITECON has been successfully added to your 
