Beijing Tongrentang Co (SHSE:600085) Receivables Turnover: 3.23 (As of Mar. 2026)

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SHSE:600085 Beijing Tongrentang Co Ltd SHSE:600085
81 GF Score
Price ¥24.35
GF Value ¥35.95
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Beijing Tongrentang Co Receivables Turnover?

Beijing Tongrentang Co SHSE:600085 -0.41% 81 Receivables Turnover is 3.23 as of Mar. 2026. GuruFocus rates SHSE:600085 with a GF Score™ of 81/100 and a GF Value™ of ¥35.95 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 947 Drug Manufacturers companies, Beijing Tongrentang Co ranks better than 88.28% 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. Beijing Tongrentang Co's Revenue for the three months ended in Mar. 2026 was ¥4,664 Mil. Beijing Tongrentang Co's average Accounts Receivable for the three months ended in Mar. 2026 was ¥1,445 Mil. Hence, Beijing Tongrentang Co's Receivables Turnover for the three months ended in Mar. 2026 was 3.23.


Beijing Tongrentang Co  (SHSE:600085) 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.


Beijing Tongrentang Co Receivables Turnover Related Terms


Beijing Tongrentang Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Beijing Tongrentang 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.

Beijing Tongrentang Co Receivables Turnover Chart

Beijing Tongrentang Co 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 13.61 13.34 15.16 15.65 14.86

Beijing Tongrentang Co Quarterly Data
Jun21 Sep21 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 3.41 2.77 2.32 3.06 3.23

SHSE:600085 vs ZTS: Receivables Turnover Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Beijing Tongrentang 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.


Beijing Tongrentang Co Receivables Turnover vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Beijing Tongrentang Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Beijing Tongrentang Co's Receivables Turnover falls into.


SHSE:600085
81GF Score
Beijing Tongrentang Co Ltd SHSE:600085
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Beijing Tongrentang Co Receivables Turnover Calculation

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

Beijing Tongrentang Co'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 )
=17256.185 / ((1321.474 + 1000.653) / 2 )
=17256.185 / 1161.0635
=14.86

Beijing Tongrentang Co'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 )
=4664.048 / ((1000.653 + 1888.985) / 2 )
=4664.048 / 1444.819
=3.23

* 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 3.23 mean?
Beijing Tongrentang Co (SHSE:600085) has a Receivables Turnover of 3.23 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 Beijing Tongrentang Co and its competitors. According to the industry distribution chart, Beijing Tongrentang Co ranks #111 out of 947 companies in the Drug Manufacturers industry, placing it in the top 11.7%.
Is Beijing Tongrentang Co's Receivables Turnover too high?
Beijing Tongrentang Co's current Receivables Turnover is 3.23. The Drug Manufacturers industry median Receivables Turnover is 5.08. Beijing Tongrentang Co's value of 3.23 is 36.4% below this industry median. Based on the distribution chart, Beijing Tongrentang Co ranks #111 out of 947 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Beijing Tongrentang Co has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Beijing Tongrentang Co's Receivables Turnover compare to ZTS?
According to the Drug Manufacturers industry distribution chart, Beijing Tongrentang Co ranks #111 out of 947 companies for Receivables Turnover. This places Beijing Tongrentang Co in the top 12% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.08. Beijing Tongrentang Co's value of 3.23 is 36.4% 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 Drug Manufacturers company?
The median Receivables Turnover among Drug Manufacturers companies is 5.08, based on 947 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. Beijing Tongrentang Co's current Receivables Turnover of 3.23 is 36.4% 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 Beijing Tongrentang Co and its competitors. For the Drug Manufacturers industry, the median Receivables Turnover is 5.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Beijing Tongrentang Co's current Receivables Turnover is 3.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beijing Tongrentang Co stock overvalued right now?
Based on GuruFocus' analysis, Beijing Tongrentang Co (SHSE:600085) is currently considered Significantly Undervalued. The stock's GF Value™ is ¥35.95, compared to a current price of ¥24.35 — trading 32.3% below its estimated fair value. The current Receivables Turnover is 3.23 and 36.4% below the Drug Manufacturers industry median of 5.08. Beijing Tongrentang Co's overall GF Score™ is 81/100 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 Beijing Tongrentang Co (SHSE:600085), the current Receivables Turnover is 3.23 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 Beijing Tongrentang Co (SHSE:600085) Overvalued in 2026?

Based on GuruFocus' analysis, Beijing Tongrentang Co stock appears to be undervalued. The current stock price of ¥24.35 is trading 32.3% below its estimated GF Value™ of ¥35.95. GuruFocus considers Beijing Tongrentang Co to be Significantly Undervalued.

Key valuation signals for SHSE:600085:

  • Receivables Turnover: 3.23
  • GF Value™: ¥35.95 vs. price of ¥24.35 (32.3% below fair value)
  • GF Score™: 81/100 with 4 warning signs
  • Industry Position: 36.4% below the Drug Manufacturers median (#111 of 947)

No single metric tells the full story. See the SHSE:600085 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Beijing Tongrentang Co Business Description

Address No. 42, Chongwenmenwai Street, Dongcheng District, Beijing, CHN, 100062
Beijing Tongrentang Co Ltd is a China-based company operating in the traditional Chinese medicinal industry. The company produces modern pharmaceuticals and operates retail businesses and medical services. The company's main products consist of Liuwei Dihuang series, Tongren Dahuoluo series, Tongren Niuhuang Qingxin series, Angong Niuhuang series, and Donkey-hide gelatin series. It distributes its products under the brand of Tongrentang.
81GF Score

Get the complete analysis for SHSE:600085

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

¥24.35
Price
¥35.95
GF Value