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.
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.
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. UPM-Kymmene Oyj's Revenue for the
three
months ended in Mar. 2026 was €2,505 Mil. UPM-Kymmene Oyj's average Accounts Receivable for the
three
months ended in Mar. 2026 was €1,379 Mil.
Hence, UPM-Kymmene Oyj's Receivables Turnover for the
three
months ended in Mar. 2026 was 1.82.
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.
UPM-Kymmene Oyj Receivables Turnover Related Terms
UPM-Kymmene Oyj Receivables Turnover Historical Data
* Premium members only.
The historical data trend for UPM-Kymmene Oyj'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.
For the Paper & Paper Products subindustry, UPM-Kymmene Oyj'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.
UPM-Kymmene Oyj Receivables Turnover vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, UPM-Kymmene Oyj's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where UPM-Kymmene Oyj'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.
UPM-Kymmene Oyj (STU:RPL) has a Receivables Turnover of 1.82 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 UPM-Kymmene Oyj and its competitors. According to the industry distribution chart, UPM-Kymmene Oyj ranks #173 out of 282 companies in the Forest Products industry, placing it in the top 61.3%.
Is UPM-Kymmene Oyj's Receivables Turnover too high?
UPM-Kymmene Oyj's current Receivables Turnover is 1.82. The Forest Products industry median Receivables Turnover is 6.71. UPM-Kymmene Oyj's value of 1.82 is 72.9% below this industry median. Based on the distribution chart, UPM-Kymmene Oyj ranks #173 out of 282 companies in the Forest Products industry, which is below the industry midpoint. Overall, UPM-Kymmene Oyj has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does UPM-Kymmene Oyj's Receivables Turnover compare to SLVM?
According to the Forest Products industry distribution chart, UPM-Kymmene Oyj ranks #173 out of 282 companies for Receivables Turnover. This places UPM-Kymmene Oyj in the lower half of its industry. The industry median Receivables Turnover is 6.71. UPM-Kymmene Oyj's value of 1.82 is 72.9% 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 Forest Products company?
The median Receivables Turnover among Forest Products companies is 6.71, based on 282 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. UPM-Kymmene Oyj's current Receivables Turnover of 1.82 is 72.9% 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 UPM-Kymmene Oyj and its competitors. For the Forest Products industry, the median Receivables Turnover is 6.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPM-Kymmene Oyj's current Receivables Turnover is 1.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPM-Kymmene Oyj stock overvalued right now?
Based on GuruFocus' analysis, UPM-Kymmene Oyj (STU:RPL) is currently considered Modestly Undervalued. The stock's GF Value™ is €26.01, compared to a current price of €23.11 — trading 11.1% below its estimated fair value. The current Receivables Turnover is 1.82 and 72.9% below the Forest Products industry median of 6.71. UPM-Kymmene Oyj's overall GF Score™ is 77/100 with 5 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 UPM-Kymmene Oyj (STU:RPL), the current Receivables Turnover is 1.82 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 UPM-Kymmene Oyj (STU:RPL) Overvalued in 2026?
Based on GuruFocus' analysis, UPM-Kymmene Oyj stock appears to be undervalued.
The current stock price of €23.11 is trading 11.1% below its estimated GF Value™ of €26.01.
GuruFocus considers UPM-Kymmene Oyj to be Modestly Undervalued.
Key valuation signals for STU:RPL:
Receivables Turnover: 1.82
GF Value™: €26.01 vs. price of €23.11 (11.1% below fair value)
Industry Position: 72.9% below the Forest Products median (#173 of 282)
No single metric tells the full story. See the STU:RPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPM-Kymmene Oyj is a Finnish paper and biomaterials company. The company produces products related to the forestry industry, including paper, pulp, and plywood. UPM is also the majority electricity generator in Finland and is one of the globalised producers of self-adhesive labeling materials. It delivers responsible solutions and innovation for a future beyond fossils across six business areas: UPM Fibres, UPM Energy, UPM Raflatac, UPM Specialty Papers, UPM Communication Papers, and UPM Plywood. Geographically, the company has operational footprints in Sweden, Finland, the Netherlands, and other regions.
77GF Score
Get the complete analysis for STU:RPL
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
STU:RPL has been successfully added to your 
