Gansu Yasheng Industrial Group Co (SHSE:600108) Receivables Turnover: 0.36 (As of Mar. 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.

SHSE:600108 Gansu Yasheng Industrial Group Co Ltd SHSE:600108
61 GF Score
Price ¥3.56
GF Value ¥3.08
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is Gansu Yasheng Industrial Group Co Receivables Turnover?

Gansu Yasheng Industrial Group Co SHSE:600108 +9.88% 61 Receivables Turnover is 0.36 as of Mar. 2026. GuruFocus rates SHSE:600108 with a GF Score™ of 61/100 and a GF Value™ of ¥3.08 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,943 Consumer Packaged Goods companies, Gansu Yasheng Industrial Group Co ranks worse than 95.78% 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. Gansu Yasheng Industrial Group Co's Revenue for the three months ended in Mar. 2026 was ¥626 Mil. Gansu Yasheng Industrial Group Co's average Accounts Receivable for the three months ended in Mar. 2026 was ¥1,716 Mil. Hence, Gansu Yasheng Industrial Group Co's Receivables Turnover for the three months ended in Mar. 2026 was 0.36.


Gansu Yasheng Industrial Group Co  (SHSE:600108) 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.


Gansu Yasheng Industrial Group Co Receivables Turnover Related Terms


Gansu Yasheng Industrial Group Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Gansu Yasheng Industrial Group 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.

Gansu Yasheng Industrial Group Co Receivables Turnover Chart

Gansu Yasheng Industrial Group 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 2.60 2.74 2.76 2.60 2.46

Gansu Yasheng Industrial Group 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 0.39 0.53 0.49 1.08 0.36

SHSE:600108 vs ADM, BG, TSN: Receivables Turnover Comparison

For the Farm Products subindustry, Gansu Yasheng Industrial Group 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.


Gansu Yasheng Industrial Group Co Receivables Turnover vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Gansu Yasheng Industrial Group Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Gansu Yasheng Industrial Group Co's Receivables Turnover falls into.


SHSE:600108
61GF Score
Gansu Yasheng Industrial Group Co Ltd SHSE:600108
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gansu Yasheng Industrial Group Co Receivables Turnover Calculation

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

Gansu Yasheng Industrial Group 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 )
=4241.548 / ((1708.782 + 1737.546) / 2 )
=4241.548 / 1723.164
=2.46

Gansu Yasheng Industrial Group 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 )
=625.743 / ((1737.546 + 1695.176) / 2 )
=625.743 / 1716.361
=0.36

* 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 0.36 mean?
Gansu Yasheng Industrial Group Co (SHSE:600108) has a Receivables Turnover of 0.36 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 Gansu Yasheng Industrial Group Co and its competitors. According to the industry distribution chart, Gansu Yasheng Industrial Group Co ranks #1861 out of 1943 companies in the Consumer Packaged Goods industry, placing it in the top 95.8%.
Is Gansu Yasheng Industrial Group Co's Receivables Turnover too high?
Gansu Yasheng Industrial Group Co's current Receivables Turnover is 0.36. The Consumer Packaged Goods industry median Receivables Turnover is 9.36. Gansu Yasheng Industrial Group Co's value of 0.36 is 96.2% below this industry median. Based on the distribution chart, Gansu Yasheng Industrial Group Co ranks #1861 out of 1943 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Gansu Yasheng Industrial Group Co has a GF Score™ of 61/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Gansu Yasheng Industrial Group Co's Receivables Turnover compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Gansu Yasheng Industrial Group Co ranks #1861 out of 1943 companies for Receivables Turnover. This places Gansu Yasheng Industrial Group Co in the lower half of its industry. The industry median Receivables Turnover is 9.36. Gansu Yasheng Industrial Group Co's value of 0.36 is 96.2% 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 9.36, based on 1,943 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. Gansu Yasheng Industrial Group Co's current Receivables Turnover of 0.36 is 96.2% 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 Gansu Yasheng Industrial Group Co and its competitors. For the Consumer Packaged Goods industry, the median Receivables Turnover is 9.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gansu Yasheng Industrial Group Co's current Receivables Turnover is 0.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gansu Yasheng Industrial Group Co stock overvalued right now?
Based on GuruFocus' analysis, Gansu Yasheng Industrial Group Co (SHSE:600108) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥3.08, compared to a current price of ¥3.56 — trading 15.6% above its estimated fair value. The current Receivables Turnover is 0.36 and 96.2% below the Consumer Packaged Goods industry median of 9.36. Gansu Yasheng Industrial Group Co's overall GF Score™ is 61/100 with 7 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 Gansu Yasheng Industrial Group Co (SHSE:600108), the current Receivables Turnover is 0.36 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 Gansu Yasheng Industrial Group Co (SHSE:600108) Overvalued in 2026?

Based on GuruFocus' analysis, Gansu Yasheng Industrial Group Co stock appears to be overvalued. The current stock price of ¥3.56 is trading 15.6% above its estimated GF Value™ of ¥3.08. GuruFocus considers Gansu Yasheng Industrial Group Co to be Modestly Overvalued.

Key valuation signals for SHSE:600108:

  • Receivables Turnover: 0.36
  • GF Value™: ¥3.08 vs. price of ¥3.56 (15.6% above fair value)
  • GF Score™: 61/100 with 7 warning signs
  • Industry Position: 96.2% below the Consumer Packaged Goods median (#1861 of 1943)

No single metric tells the full story. See the SHSE:600108 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gansu Yasheng Industrial Group Co Business Description

Address No. 21 Yanxing Road, 10-15 Floors, Chengguan District, Lanzhou, Gansu, CHN, 730010
Gansu Yasheng Industrial Group Co Ltd is a China-based company engaged in the development and processing of agricultural products, as well as the sales of agricultural and sideline products. It operates the beer material bases, potato industrial bases, tomato industrial bases, as well as fruit and vegetable processing bases, among others. It is also engaged in the trading of agricultural drip irrigation equipment and other industrial products. The company mainly operates its businesses in the mainland China.
61GF Score

Get the complete analysis for SHSE:600108

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

¥3.56
Price
¥3.08
GF Value