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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. Najran Cement Co's Revenue for the
three
months ended in Mar. 2026 was ﷼123.0 Mil. Najran Cement Co's average Accounts Receivable for the
three
months ended in Mar. 2026 was ﷼23.4 Mil.
Hence, Najran Cement Co's Receivables Turnover for the
three
months ended in Mar. 2026 was 5.27.
Najran Cement Co (SAU:3002) 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.
Najran Cement Co Receivables Turnover Related Terms
Najran Cement Co Receivables Turnover Historical Data
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The historical data trend for Najran Cement Co'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.
SAU:3002 vs CRH, VMC, MLM: Receivables Turnover Comparison
For the Building Materials subindustry, Najran Cement Co'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.
Najran Cement Co Receivables Turnover vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Najran Cement Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Najran Cement Co'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.
Najran Cement Co (SAU:3002) has a Receivables Turnover of 5.27 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 Najran Cement Co and its competitors. According to the industry distribution chart, Najran Cement Co ranks #38 out of 405 companies in the Building Materials industry, placing it in the top 9.4%.
Is Najran Cement Co's Receivables Turnover too high?
Najran Cement Co's current Receivables Turnover is 5.27. The Building Materials industry median Receivables Turnover is 6.34. Najran Cement Co's value of 5.27 is 16.9% below this industry median. Based on the distribution chart, Najran Cement Co ranks #38 out of 405 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Najran Cement Co has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Najran Cement Co's Receivables Turnover compare to CRH and VMC?
According to the Building Materials industry distribution chart, Najran Cement Co ranks #38 out of 405 companies for Receivables Turnover. This places Najran Cement Co in the top 9% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 6.34. Najran Cement Co's value of 5.27 is 16.9% 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 6.34, 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. Najran Cement Co's current Receivables Turnover of 5.27 is 16.9% 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 Najran Cement Co and its competitors. For the Building Materials industry, the median Receivables Turnover is 6.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Najran Cement Co's current Receivables Turnover is 5.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Najran Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Najran Cement Co (SAU:3002) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼9.21, compared to a current price of ﷼5.34 — trading 42% below its estimated fair value. The current Receivables Turnover is 5.27 and 16.9% below the Building Materials industry median of 6.34. Najran Cement Co's overall GF Score™ is 65/100 with 6 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 Najran Cement Co (SAU:3002), the current Receivables Turnover is 5.27 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 Najran Cement Co (SAU:3002) Overvalued in 2026?
Based on GuruFocus' analysis, Najran Cement Co stock appears to be undervalued.
The current stock price of ﷼5.34 is trading 42% below its estimated GF Value™ of ﷼9.21.
GuruFocus considers Najran Cement Co to be Possible Value Trap.
Key valuation signals for SAU:3002:
Receivables Turnover: 5.27
GF Value™: ﷼9.21 vs. price of ﷼5.34 (42% below fair value)
Industry Position: 16.9% below the Building Materials median (#38 of 405)
No single metric tells the full story. See the SAU:3002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Najran Cement Co is a Saudi Arabia-based company engaged in the business of manufacturing ordinary portland cement and cement resistant to salts. Its product portfolio comprises ordinary portland cement, portland sulphate resistant cement, portland pozzolanic cement, Lyasah, and Lyasah plus cement. Additionally, the company offers an integrated electronic service for selling and delivering cement to its business customers (companies and institutions) through the Wasel App. It is engaged in one operating segment, i.e., manufacturing cement. Geographically, Najran Cement generates the majority of its revenue from the local market, and to a lesser extent, also exports its products to other countries.
65GF Score
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