One97 Communications (NSE:PAYTM) Receivables Turnover: 2.06 (As of Jun. 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:PAYTM One97 Communications Ltd NSE:PAYTM
73 GF Score
Price ₹1,441.60
GF Value ₹995.76
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is One97 Communications Receivables Turnover?

One97 Communications NSE:PAYTM -0.03% 73 Receivables Turnover is 2.06 as of Jun. 2026. GuruFocus rates NSE:PAYTM with a GF Score™ of 73/100 and a GF Value™ of ₹995.76 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,782 Software companies, One97 Communications ranks better than 67.76% 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. One97 Communications's Revenue for the three months ended in Jun. 2026 was ₹24,480 Mil. One97 Communications's average Accounts Receivable for the three months ended in Jun. 2026 was ₹11,860 Mil. Hence, One97 Communications's Receivables Turnover for the three months ended in Jun. 2026 was 2.06.


One97 Communications  (NSE:PAYTM) 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.


One97 Communications Receivables Turnover Related Terms


One97 Communications Receivables Turnover Historical Data

* Premium members only.

The historical data trend for One97 Communications'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.

One97 Communications Receivables Turnover Chart

One97 Communications Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Receivables Turnover
Get a 7-Day Free Trial 8.15 10.12 9.90 6.23 7.59

One97 Communications Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1.85 1.71 1.83 1.91 2.06

NSE:PAYTM vs MSFT, ORCL, PLTR: Receivables Turnover Comparison

For the Software - Infrastructure subindustry, One97 Communications'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.


One97 Communications Receivables Turnover vs Software Industry

For the Software industry and Technology sector, One97 Communications's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where One97 Communications's Receivables Turnover falls into.


NSE:PAYTM
73GF Score
One97 Communications Ltd NSE:PAYTM
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

One97 Communications Receivables Turnover Calculation

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

One97 Communications'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 )
=84370 / ((10363 + 11860) / 2 )
=84370 / 11111.5
=7.59

One97 Communications's Receivables Turnover for the quarter that ended in Jun. 2026 is calculated as

Receivables Turnover (Q: Jun. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Jun. 2026 ) / ((Accounts Receivable (Q: Mar. 2026 ) + Accounts Receivable (Q: Jun. 2026 )) / count )
=24480 / ((11860 + 0) / 1 )
=24480 / 11860
=2.06

* 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 2.06 mean?
One97 Communications (NSE:PAYTM) has a Receivables Turnover of 2.06 as of Jun. 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 One97 Communications and its competitors. According to the industry distribution chart, One97 Communications ranks #897 out of 2782 companies in the Software industry, placing it in the top 32.2%.
Is One97 Communications' Receivables Turnover too high?
One97 Communications' current Receivables Turnover is 2.06. The Software industry median Receivables Turnover is 5.81. One97 Communications' value of 2.06 is 64.5% below this industry median. Based on the distribution chart, One97 Communications ranks #897 out of 2782 companies in the Software industry, which is above the industry midpoint. Overall, One97 Communications has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does One97 Communications' Receivables Turnover compare to MSFT and ORCL?
According to the Software industry distribution chart, One97 Communications ranks #897 out of 2782 companies for Receivables Turnover. This puts One97 Communications in the upper half of its industry. The industry median Receivables Turnover is 5.81. One97 Communications' value of 2.06 is 64.5% 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 Software company?
The median Receivables Turnover among Software companies is 5.81, based on 2,782 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. One97 Communications's current Receivables Turnover of 2.06 is 64.5% 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 One97 Communications and its competitors. For the Software industry, the median Receivables Turnover is 5.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. One97 Communications's current Receivables Turnover is 2.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is One97 Communications stock overvalued right now?
Based on GuruFocus' analysis, One97 Communications (NSE:PAYTM) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹995.76, compared to a current price of ₹1,441.60 — trading 44.8% above its estimated fair value. The current Receivables Turnover is 2.06 and 64.5% below the Software industry median of 5.81. One97 Communications' overall GF Score™ is 73/100 with 4 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 One97 Communications (NSE:PAYTM), the current Receivables Turnover is 2.06 as of Jun. 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 One97 Communications (NSE:PAYTM) Overvalued in 2026?

Based on GuruFocus' analysis, One97 Communications stock appears to be overvalued. The current stock price of ₹1,441.60 is trading 44.8% above its estimated GF Value™ of ₹995.76. GuruFocus considers One97 Communications to be Significantly Overvalued.

Key valuation signals for NSE:PAYTM:

  • Receivables Turnover: 2.06
  • GF Value™: ₹995.76 vs. price of ₹1,441.60 (44.8% above fair value)
  • GF Score™: 73/100 with 4 warning signs
  • Industry Position: 64.5% below the Software median (#897 of 2782)

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


One97 Communications Business Description

Other Exchanges 543396:India
Address Sector - 98, Plot No. H-10B, One Skymark, Tower-D, Noida, UP, IND, 201304
One97 Communications Ltd is a digital ecosystem for consumers and merchants. The company is in the business of providing a) payment and financial services which mainly include payment facilitator services, facilitation of consumer and merchant loan distribution to consumers and merchants, wealth management, etc. b) marketing services which consist of aggregator for digital products, ticketing business, providing voice and messaging platforms to the telecom operators and enterprise customers and other businesses. The group generates the majority of its revenue from customers domiciled in India.
73GF Score

Get the complete analysis for NSE:PAYTM

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

₹1,441.60
Price
₹995.76
GF Value