Beijing Capital Development Co (SHSE:600376) Receivables Turnover: 3.51 (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:600376 Beijing Capital Development Co Ltd SHSE:600376
48 GF Score
Price ¥3.52
GF Value ¥2.46
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Beijing Capital Development Co Receivables Turnover?

Beijing Capital Development Co SHSE:600376 +0.28% 48 Receivables Turnover is 3.51 as of Mar. 2026. GuruFocus rates SHSE:600376 with a GF Score™ of 48/100 and a GF Value™ of ¥2.46 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,666 Real Estate companies, Beijing Capital Development Co ranks better than 72.57% 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 Capital Development Co's Revenue for the three months ended in Mar. 2026 was ¥4,922 Mil. Beijing Capital Development Co's average Accounts Receivable for the three months ended in Mar. 2026 was ¥1,400 Mil. Hence, Beijing Capital Development Co's Receivables Turnover for the three months ended in Mar. 2026 was 3.51.


Beijing Capital Development Co  (SHSE:600376) 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 Capital Development Co Receivables Turnover Related Terms


Beijing Capital Development Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Beijing Capital Development 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 Capital Development Co Receivables Turnover Chart

Beijing Capital Development 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 134.27 78.77 56.79 30.57 39.71

Beijing Capital Development 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 5.68 17.78 5.92 8.18 3.51

Beijing Capital Development Co Receivables Turnover Competitor Comparison

For the Real Estate - Development subindustry, Beijing Capital Development 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 Capital Development Co Receivables Turnover vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Beijing Capital Development Co's Receivables Turnover distribution charts can be found below:

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


SHSE:600376
48GF Score
Beijing Capital Development Co Ltd SHSE:600376
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Beijing Capital Development Co Receivables Turnover Calculation

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

Beijing Capital Development 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 )
=30097.095 / ((669.837 + 845.851) / 2 )
=30097.095 / 757.844
=39.71

Beijing Capital Development 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 )
=4921.568 / ((845.851 + 1954.839) / 2 )
=4921.568 / 1400.345
=3.51

* 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 3.51 mean?
Beijing Capital Development Co (SHSE:600376) has a Receivables Turnover of 3.51 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 Capital Development Co and its competitors. According to the industry distribution chart, Beijing Capital Development Co ranks #457 out of 1666 companies in the Real Estate industry, placing it in the top 27.4%.
Is Beijing Capital Development Co's Receivables Turnover too high?
Beijing Capital Development Co's current Receivables Turnover is 3.51. The Real Estate industry median Receivables Turnover is 10.55. Beijing Capital Development Co's value of 3.51 is 66.7% below this industry median. Based on the distribution chart, Beijing Capital Development Co ranks #457 out of 1666 companies in the Real Estate industry, which is above the industry midpoint. Overall, Beijing Capital Development Co has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Beijing Capital Development Co's Receivables Turnover compare to competitors?
According to the Real Estate industry distribution chart, Beijing Capital Development Co ranks #457 out of 1666 companies for Receivables Turnover. This puts Beijing Capital Development Co in the upper half of its industry. The industry median Receivables Turnover is 10.55. Beijing Capital Development Co's value of 3.51 is 66.7% 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 Real Estate company?
The median Receivables Turnover among Real Estate companies is 10.55, based on 1,666 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 Capital Development Co's current Receivables Turnover of 3.51 is 66.7% 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 Beijing Capital Development Co and its competitors. For the Real Estate industry, the median Receivables Turnover is 10.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Beijing Capital Development Co's current Receivables Turnover is 3.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beijing Capital Development Co stock overvalued right now?
Based on GuruFocus' analysis, Beijing Capital Development Co (SHSE:600376) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥2.46, compared to a current price of ¥3.52 — trading 43.1% above its estimated fair value. The current Receivables Turnover is 3.51 and 66.7% below the Real Estate industry median of 10.55. Beijing Capital Development Co's overall GF Score™ is 48/100 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 Beijing Capital Development Co (SHSE:600376), the current Receivables Turnover is 3.51 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 Capital Development Co (SHSE:600376) Overvalued in 2026?

Based on GuruFocus' analysis, Beijing Capital Development Co stock appears to be overvalued. The current stock price of ¥3.52 is trading 43.1% above its estimated GF Value™ of ¥2.46. GuruFocus considers Beijing Capital Development Co to be Significantly Overvalued.

Key valuation signals for SHSE:600376:

  • Receivables Turnover: 3.51
  • GF Value™: ¥2.46 vs. price of ¥3.52 (43.1% above fair value)
  • GF Score™: 48/100 with 6 warning signs
  • Industry Position: 66.7% below the Real Estate median (#457 of 1666)

No single metric tells the full story. See the SHSE:600376 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Beijing Capital Development Co Business Description

Address No. 156 Fu Xing Men Inner Street, Suite D, Beijing, CHN, 100031
Beijing Capital Development Co Ltd operates as a real estate development company in China. It develops and manages residential and commercial properties; develops land projects; and operates and manages hotels.
48GF Score

Get the complete analysis for SHSE:600376

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

¥3.52
Price
¥2.46
GF Value