The PAN Group JSC (STC:PAN) Receivables Turnover: 2.40 (As of Mar. 2026)

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STC:PAN The PAN Group JSC STC:PAN
94 GF Score
Price ₫21,200.00
GF Value ₫24,185.89
Valuation Modestly Undervalued
! 3 Warning Signs
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What is The PAN Group JSC Receivables Turnover?

The PAN Group JSC STC:PAN -0.24% 94 Receivables Turnover is 2.40 as of Mar. 2026. GuruFocus rates STC:PAN with a GF Score™ of 94/100 and a GF Value™ of ₫24,185.89 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,946 Consumer Packaged Goods companies, The PAN Group JSC ranks better than 56.42% 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. The PAN Group JSC's Revenue for the three months ended in Mar. 2026 was ₫3,767,232 Mil. The PAN Group JSC's average Accounts Receivable for the three months ended in Mar. 2026 was ₫1,572,748 Mil. Hence, The PAN Group JSC's Receivables Turnover for the three months ended in Mar. 2026 was 2.40.


The PAN Group JSC  (STC:PAN) 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.


The PAN Group JSC Receivables Turnover Related Terms


The PAN Group JSC Receivables Turnover Historical Data

* Premium members only.

The historical data trend for The PAN Group JSC'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.

The PAN Group JSC Receivables Turnover Chart

The PAN Group JSC 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 10.42 12.42 9.82 12.45 12.35

The PAN Group JSC 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 3.00 2.73 2.93 2.31 2.40

STC:PAN vs ADM, BG, TSN: Receivables Turnover Comparison

For the Farm Products subindustry, The PAN Group JSC'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.


The PAN Group JSC Receivables Turnover vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, The PAN Group JSC's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where The PAN Group JSC's Receivables Turnover falls into.


STC:PAN
94GF Score
The PAN Group JSC STC:PAN
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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The PAN Group JSC Receivables Turnover Calculation

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

The PAN Group JSC'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 )
=17586220.703 / ((1201173.649 + 1647891.455) / 2 )
=17586220.703 / 1424532.552
=12.35

The PAN Group JSC'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 )
=3767231.509 / ((1647891.455 + 1497604.893) / 2 )
=3767231.509 / 1572748.174
=2.40

* 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 2.40 mean?
The PAN Group JSC (STC:PAN) has a Receivables Turnover of 2.40 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 The PAN Group JSC and its competitors. According to the industry distribution chart, The PAN Group JSC ranks #848 out of 1946 companies in the Consumer Packaged Goods industry, placing it in the top 43.6%.
Is The PAN Group JSC's Receivables Turnover too high?
The PAN Group JSC's current Receivables Turnover is 2.40. The Consumer Packaged Goods industry median Receivables Turnover is 9.33. The PAN Group JSC's value of 2.40 is 74.3% below this industry median. Based on the distribution chart, The PAN Group JSC ranks #848 out of 1946 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, The PAN Group JSC has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does The PAN Group JSC's Receivables Turnover compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, The PAN Group JSC ranks #848 out of 1946 companies for Receivables Turnover. This puts The PAN Group JSC in the upper half of its industry. The industry median Receivables Turnover is 9.33. The PAN Group JSC's value of 2.40 is 74.3% 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 9.33, based on 1,946 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. The PAN Group JSC's current Receivables Turnover of 2.40 is 74.3% 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 The PAN Group JSC and its competitors. For the Consumer Packaged Goods industry, the median Receivables Turnover is 9.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. The PAN Group JSC's current Receivables Turnover is 2.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The PAN Group JSC stock overvalued right now?
Based on GuruFocus' analysis, The PAN Group JSC (STC:PAN) is currently considered Modestly Undervalued. The stock's GF Value™ is ₫24,185.89, compared to a current price of ₫21,200.00 — trading 12.3% below its estimated fair value. The current Receivables Turnover is 2.40 and 74.3% below the Consumer Packaged Goods industry median of 9.33. The PAN Group JSC's overall GF Score™ is 94/100 with 3 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 The PAN Group JSC (STC:PAN), the current Receivables Turnover is 2.40 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 The PAN Group JSC (STC:PAN) Overvalued in 2026?

Based on GuruFocus' analysis, The PAN Group JSC stock appears to be undervalued. The current stock price of ₫21,200.00 is trading 12.3% below its estimated GF Value™ of ₫24,185.89. GuruFocus considers The PAN Group JSC to be Modestly Undervalued.

Key valuation signals for STC:PAN:

  • Receivables Turnover: 2.40
  • GF Value™: ₫24,185.89 vs. price of ₫21,200.00 (12.3% below fair value)
  • GF Score™: 94/100 with 3 warning signs
  • Industry Position: 74.3% below the Consumer Packaged Goods median (#848 of 1946)

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


The PAN Group JSC Business Description

Address Long Hiep Commune, Lot A1-9, Road VL3, Vinh Loc 2 Industrial Park, Ben Luc District, Long An Province, Hanoi, VNM
The PAN Group JSC is engaged in agricultural, food processing and related activities, financial investments, and other related services. It operates in three segments namely Packaged Foods, Agriculture, and Aquaculture.
94GF Score

Get the complete analysis for STC:PAN

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

₫21,200.00
Price
₫24,185.89
GF Value