TIM (TIMB) Receivables Turnover: 1.38 (As of Mar. 2026)


TIMB TIM SA TIMB
87 GF Score
Price $22.28
GF Value $19.81
Valuation Modestly Overvalued
! 2 Warning Signs
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What is TIM Receivables Turnover?

TIM TIMB +2.25% 87 Receivables Turnover is 1.38 as of Mar. 2026. GuruFocus rates TIMB with a GF Score™ of 87/100 and a GF Value™ of $19.81 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 362 Telecommunication Services companies, TIM ranks worse than 59.67% 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. TIM's Revenue for the three months ended in Mar. 2026 was $1,301 Mil. TIM's average Accounts Receivable for the three months ended in Mar. 2026 was $943 Mil. Hence, TIM's Receivables Turnover for the three months ended in Mar. 2026 was 1.38.


TIM  (NYSE:TIMB) 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.


TIM Receivables Turnover Related Terms


TIM Receivables Turnover Historical Data

* Premium members only.

The historical data trend for TIM'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.

TIM Receivables Turnover Chart

TIM 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 5.62 6.87 6.90 5.47 5.86

TIM 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 1.35 1.29 1.32 1.38 1.38

TIMB vs TMUS, VZ, T: Receivables Turnover Comparison

For the Telecom Services subindustry, TIM'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.


TIM Receivables Turnover vs Telecommunication Services Industry

For the Telecommunication Services industry and Communication Services sector, TIM's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where TIM's Receivables Turnover falls into.


TIMB
87GF Score
TIM SA TIMB
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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TIM Receivables Turnover Calculation

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

TIM'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 )
=4880.166 / ((766.749 + 898.469) / 2 )
=4880.166 / 832.609
=5.86

TIM'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 )
=1301.467 / ((898.469 + 988.496) / 2 )
=1301.467 / 943.4825
=1.38

* 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 1.38 mean?
TIM (TIMB) has a Receivables Turnover of 1.38 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 TIM and its competitors. According to the industry distribution chart, TIM ranks #216 out of 362 companies in the Telecommunication Services industry, placing it in the top 59.7%.
Is TIM's Receivables Turnover too high?
TIM's current Receivables Turnover is 1.38. The Telecommunication Services industry median Receivables Turnover is 6.16. TIM's value of 1.38 is 77.6% below this industry median. Based on the distribution chart, TIM ranks #216 out of 362 companies in the Telecommunication Services industry, which is below the industry midpoint. Overall, TIM has a GF Score™ of 87/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does TIM's Receivables Turnover compare to TMUS and VZ?
According to the Telecommunication Services industry distribution chart, TIM ranks #216 out of 362 companies for Receivables Turnover. This places TIM in the lower half of its industry. The industry median Receivables Turnover is 6.16. TIM's value of 1.38 is 77.6% 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 Telecommunication Services company?
The median Receivables Turnover among Telecommunication Services companies is 6.16, based on 362 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. TIM's current Receivables Turnover of 1.38 is 77.6% 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 TIM and its competitors. For the Telecommunication Services industry, the median Receivables Turnover is 6.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TIM's current Receivables Turnover is 1.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TIM stock overvalued right now?
Based on GuruFocus' analysis, TIM (TIMB) is currently considered Modestly Overvalued. The stock's GF Value™ is $19.81, compared to a current price of $22.28 — trading 12.5% above its estimated fair value. The current Receivables Turnover is 1.38 and 77.6% below the Telecommunication Services industry median of 6.16. TIM's overall GF Score™ is 87/100 with 2 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 TIM (TIMB), the current Receivables Turnover is 1.38 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 TIM (TIMB) Overvalued in 2026?

Based on GuruFocus' analysis, TIM stock appears to be overvalued. The current stock price of $22.28 is trading 12.5% above its estimated GF Value™ of $19.81. GuruFocus considers TIM to be Modestly Overvalued.

Key valuation signals for TIMB:

  • Receivables Turnover: 1.38
  • GF Value™: $19.81 vs. price of $22.28 (12.5% above fair value)
  • GF Score™: 87/100 with 2 warning signs
  • Industry Position: 77.6% below the Telecommunication Services median (#216 of 362)

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


TIM Business Description

Address Avenida Joao Cabral de Melo Neto, 850, Torre Norte, 12th Floor, Room 1212, Barra da Tijuca, Rio de Janeiro, RJ, BRA, 22775-057
TIM, which is 67%-owned by Telecom Italia, is the third-largest wireless carrier in Brazil, with 62 million subscribers, equal to about 23% of the market. The firm owns 49% of I-Systems, an infrastructure partnership that is expanding its network footprint across Brazil. I-Systems can provide broadband service to about 8 million locations, including 6.5 million with fiber, equal to 10%-15% of the country. TIM leases capacity on the venture's network to serve retail broadband customers under the UltraFibra brand, but it has agreed to buy out its joint venture partner in 2026 and will take full ownership of these assets. TIM also resells fiber network access from other providers.
87GF Score

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

$22.28
Price
$19.81
GF Value