FirstFarms AS (OCSE:FFARMS) Receivables Turnover: 3.80 (As of Dec. 2025)

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OCSE:FFARMS FirstFarms AS OCSE:FFARMS
56 GF Score
Price kr68.60
GF Value kr53.54
Valuation Modestly Overvalued
! 9 Warning Signs
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What is FirstFarms AS Receivables Turnover?

FirstFarms AS OCSE:FFARMS +0.88% 56 Receivables Turnover is 3.80 as of Dec. 2025. GuruFocus rates OCSE:FFARMS with a GF Score™ of 56/100 and a GF Value™ of kr53.54 (Modestly Overvalued). The stock has 9 warning signs investors should review. Among 1,944 Consumer Packaged Goods companies, FirstFarms AS ranks better than 74.18% 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. FirstFarms AS's Revenue for the three months ended in Dec. 2025 was kr93.6 Mil. FirstFarms AS's average Accounts Receivable for the three months ended in Dec. 2025 was kr24.6 Mil. Hence, FirstFarms AS's Receivables Turnover for the three months ended in Dec. 2025 was 3.80.


FirstFarms AS  (OCSE:FFARMS) 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.


FirstFarms AS Receivables Turnover Related Terms


FirstFarms AS Receivables Turnover Historical Data

* Premium members only.

The historical data trend for FirstFarms AS'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.

FirstFarms AS Receivables Turnover Chart

FirstFarms AS 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 18.65 17.90 17.01 15.94 16.01

FirstFarms AS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 4.27 3.62 4.64 3.71 3.80

OCSE:FFARMS vs ADM, BG, TSN: Receivables Turnover Comparison

For the Farm Products subindustry, FirstFarms AS'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.


FirstFarms AS Receivables Turnover vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, FirstFarms AS's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where FirstFarms AS's Receivables Turnover falls into.


OCSE:FFARMS
56GF Score
FirstFarms AS OCSE:FFARMS
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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FirstFarms AS Receivables Turnover Calculation

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

FirstFarms AS'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 )
=415.866 / ((28.538 + 23.402) / 2 )
=415.866 / 25.97
=16.01

FirstFarms AS's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Sep. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=93.615 / ((25.874 + 23.402) / 2 )
=93.615 / 24.638
=3.80

* 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 3.80 mean?
FirstFarms AS (OCSE:FFARMS) has a Receivables Turnover of 3.80 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 FirstFarms AS and its competitors. According to the industry distribution chart, FirstFarms AS ranks #502 out of 1944 companies in the Consumer Packaged Goods industry, placing it in the top 25.8%.
Is FirstFarms AS's Receivables Turnover too high?
FirstFarms AS's current Receivables Turnover is 3.80. The Consumer Packaged Goods industry median Receivables Turnover is 9.35. FirstFarms AS's value of 3.80 is 59.3% below this industry median. Based on the distribution chart, FirstFarms AS ranks #502 out of 1944 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, FirstFarms AS has a GF Score™ of 56/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does FirstFarms AS's Receivables Turnover compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, FirstFarms AS ranks #502 out of 1944 companies for Receivables Turnover. This puts FirstFarms AS in the upper half of its industry. The industry median Receivables Turnover is 9.35. FirstFarms AS's value of 3.80 is 59.3% 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 Consumer Packaged Goods company?
The median Receivables Turnover among Consumer Packaged Goods companies is 9.35, based on 1,944 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. FirstFarms AS's current Receivables Turnover of 3.80 is 59.3% 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 FirstFarms AS and its competitors. For the Consumer Packaged Goods industry, the median Receivables Turnover is 9.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. FirstFarms AS's current Receivables Turnover is 3.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FirstFarms AS stock overvalued right now?
Based on GuruFocus' analysis, FirstFarms AS (OCSE:FFARMS) is currently considered Modestly Overvalued. The stock's GF Value™ is kr53.54, compared to a current price of kr68.60 — trading 28.1% above its estimated fair value. The current Receivables Turnover is 3.80 and 59.3% below the Consumer Packaged Goods industry median of 9.35. FirstFarms AS's overall GF Score™ is 56/100 with 9 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 FirstFarms AS (OCSE:FFARMS), the current Receivables Turnover is 3.80 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 FirstFarms AS (OCSE:FFARMS) Overvalued in 2026?

Based on GuruFocus' analysis, FirstFarms AS stock appears to be overvalued. The current stock price of kr68.60 is trading 28.1% above its estimated GF Value™ of kr53.54. GuruFocus considers FirstFarms AS to be Modestly Overvalued.

Key valuation signals for OCSE:FFARMS:

  • Receivables Turnover: 3.80
  • GF Value™: kr53.54 vs. price of kr68.60 (28.1% above fair value)
  • GF Score™: 56/100 with 9 warning signs
  • Industry Position: 59.3% below the Consumer Packaged Goods median (#502 of 1944)

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


FirstFarms AS Business Description

Address Majsmarken 1, Billund, DNK, DK-7190
FirstFarms AS is an agricultural company operating in the area of agriculture and food products. Its business consists of four branches of operation: crops, milk, pigs and development of the land portfolio. Geographically, the group's segments are Romania, Slovakia, Hungary, the Czech Republic, and Denmark. The majority of the company's revenue is derived from Slovakia. The company's revenue consists of the sale of Milk, Cows and calves, piglets and slaughter pigs, crops and others.
56GF Score

Get the complete analysis for OCSE:FFARMS

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

kr68.60
Price
kr53.54
GF Value