Upson International (PHS:UPSON) Receivables Turnover: 12.03 (As of Mar. 2026)


PHS:UPSON Upson International Corp PHS:UPSON
52 GF Score
Price ₱0.69
GF Value ₱0.97
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Upson International Receivables Turnover?

Upson International PHS:UPSON 52 Receivables Turnover is 12.03 as of Mar. 2026. GuruFocus rates PHS:UPSON with a GF Score™ of 52/100 and a GF Value™ of ₱0.97 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,096 Retail - Cyclical companies, Upson International ranks better than 72.81% 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. Upson International's Revenue for the three months ended in Mar. 2026 was ₱3,187 Mil. Upson International's average Accounts Receivable for the three months ended in Mar. 2026 was ₱265 Mil. Hence, Upson International's Receivables Turnover for the three months ended in Mar. 2026 was 12.03.


Upson International  (PHS:UPSON) 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.


Upson International Receivables Turnover Related Terms


Upson International Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Upson 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.

Upson International Receivables Turnover Chart

Upson International Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial 132.58 201.33 105.24 54.50 48.44

Upson International Quarterly Data
Dec19 Dec20 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 12.67 11.66 12.72 12.96 12.03

PHS:UPSON vs CASY, WSM, DKS: Receivables Turnover Comparison

For the Specialty Retail subindustry, Upson 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.


Upson International Receivables Turnover vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Upson International's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Upson International's Receivables Turnover falls into.


PHS:UPSON
52GF Score
Upson International Corp PHS:UPSON
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Upson International Receivables Turnover Calculation

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

Upson International'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 )
=12917.708 / ((284.736 + 248.603) / 2 )
=12917.708 / 266.6695
=48.44

Upson International'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 )
=3186.955 / ((248.603 + 281.444) / 2 )
=3186.955 / 265.0235
=12.03

* 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 12.03 mean?
Upson International (PHS:UPSON) has a Receivables Turnover of 12.03 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 Upson International and its competitors. According to the industry distribution chart, Upson International ranks #298 out of 1096 companies in the Retail - Cyclical industry, placing it in the top 27.2%.
Is Upson International's Receivables Turnover too high?
Upson International's current Receivables Turnover is 12.03. The Retail - Cyclical industry median Receivables Turnover is 19.31. Upson International's value of 12.03 is 37.7% below this industry median. Based on the distribution chart, Upson International ranks #298 out of 1096 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Upson International has a GF Score™ of 52/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Upson International's Receivables Turnover compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Upson International ranks #298 out of 1096 companies for Receivables Turnover. This puts Upson International in the upper half of its industry. The industry median Receivables Turnover is 19.31. Upson International's value of 12.03 is 37.7% 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 Retail - Cyclical company?
The median Receivables Turnover among Retail - Cyclical companies is 19.31, based on 1,096 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. Upson International's current Receivables Turnover of 12.03 is 37.7% 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 Upson International and its competitors. For the Retail - Cyclical industry, the median Receivables Turnover is 19.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upson International's current Receivables Turnover is 12.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upson International stock overvalued right now?
Based on GuruFocus' analysis, Upson International (PHS:UPSON) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.97, compared to a current price of ₱0.69 — trading 28.9% below its estimated fair value. The current Receivables Turnover is 12.03 and 37.7% below the Retail - Cyclical industry median of 19.31. Upson International's overall GF Score™ is 52/100 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 Upson International (PHS:UPSON), the current Receivables Turnover is 12.03 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 Upson International (PHS:UPSON) Overvalued in 2026?

Based on GuruFocus' analysis, Upson International stock appears to be undervalued. The current stock price of ₱0.69 is trading 28.9% below its estimated GF Value™ of ₱0.97. GuruFocus considers Upson International to be Modestly Undervalued.

Key valuation signals for PHS:UPSON:

  • Receivables Turnover: 12.03
  • GF Value™: ₱0.97 vs. price of ₱0.69 (28.9% below fair value)
  • GF Score™: 52/100 with 4 warning signs
  • Industry Position: 37.7% below the Retail - Cyclical median (#298 of 1096)

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


Upson International Business Description

Address 9th Avenue corner 34th Street, Unit 2308, 23rd Floor, Capital House Tower 1, Bonifacio Global City, Taguig, PHL, 1635
Upson International Corp is engaged in the business of buying, selling, distributing, marketing, at wholesale and retail all kinds of goods, commodities, wares and merchandise such as but not limited to computer hardware equipment, telecommunications and other similar products. The company operates in two segments 1) Retail of information and communications technology (ICT) products. and 2) Retail of water filtration and purification devices. Key revenue is generated from ICT Products. The Group operates and generates revenue principally in the Philippines.
52GF Score

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

₱0.69
Price
₱0.97
GF Value