Cognor Holding (WAR:COG) Receivables Turnover: 5.12 (As of Mar. 2026)

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WAR:COG Cognor Holding SA WAR:COG
77 GF Score
Price zł5.76
GF Value zł5.69
Valuation Fairly Valued
! 6 Warning Signs
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What is Cognor Holding Receivables Turnover?

Cognor Holding WAR:COG -2.13% 77 Receivables Turnover is 5.12 as of Mar. 2026. GuruFocus rates WAR:COG with a GF Score™ of 77/100 and a GF Value™ of zł5.69 (Fairly Valued). The stock has 6 warning signs investors should review. Among 605 Steel companies, Cognor Holding ranks better than 80.99% 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. Cognor Holding's Revenue for the three months ended in Mar. 2026 was zł591 Mil. Cognor Holding's average Accounts Receivable for the three months ended in Mar. 2026 was zł116 Mil. Hence, Cognor Holding's Receivables Turnover for the three months ended in Mar. 2026 was 5.12.


Cognor Holding  (WAR:COG) 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.


Cognor Holding Receivables Turnover Related Terms


Cognor Holding Receivables Turnover Historical Data

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The historical data trend for Cognor Holding'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.

Cognor Holding Receivables Turnover Chart

Cognor Holding 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 18.67 17.67 16.24 16.49 19.57

Cognor Holding 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 4.11 4.28 3.55 4.04 5.12

WAR:COG vs NUE, STLD, RS: Receivables Turnover Comparison

For the Steel subindustry, Cognor Holding'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.


Cognor Holding Receivables Turnover vs Steel Industry

For the Steel industry and Basic Materials sector, Cognor Holding's Receivables Turnover distribution charts can be found below:

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


WAR:COG
77GF Score
Cognor Holding SA WAR:COG
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Cognor Holding Receivables Turnover Calculation

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

Cognor Holding'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 )
=2080.844 / ((128.492 + 84.167) / 2 )
=2080.844 / 106.3295
=19.57

Cognor Holding'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 )
=591.26 / ((84.167 + 146.901) / 2 )
=591.26 / 115.534
=5.12

* 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 5.12 mean?
Cognor Holding (WAR:COG) has a Receivables Turnover of 5.12 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 Cognor Holding and its competitors. According to the industry distribution chart, Cognor Holding ranks #115 out of 605 companies in the Steel industry, placing it in the top 19%.
Is Cognor Holding's Receivables Turnover too high?
Cognor Holding's current Receivables Turnover is 5.12. The Steel industry median Receivables Turnover is 7.16. Cognor Holding's value of 5.12 is 28.5% below this industry median. Based on the distribution chart, Cognor Holding ranks #115 out of 605 companies in the Steel industry, which is in the top quartile — a strong position relative to peers. Overall, Cognor Holding has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cognor Holding's Receivables Turnover compare to NUE and STLD?
According to the Steel industry distribution chart, Cognor Holding ranks #115 out of 605 companies for Receivables Turnover. This places Cognor Holding in the top 19% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 7.16. Cognor Holding's value of 5.12 is 28.5% 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 Steel company?
The median Receivables Turnover among Steel companies is 7.16, based on 605 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. Cognor Holding's current Receivables Turnover of 5.12 is 28.5% 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 Cognor Holding and its competitors. For the Steel industry, the median Receivables Turnover is 7.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cognor Holding's current Receivables Turnover is 5.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cognor Holding stock overvalued right now?
Based on GuruFocus' analysis, Cognor Holding (WAR:COG) is currently considered Fairly Valued. The stock's GF Value™ is zł5.69, compared to a current price of zł5.76 — trading 1.1% above its estimated fair value. The current Receivables Turnover is 5.12 and 28.5% below the Steel industry median of 7.16. Cognor Holding's overall GF Score™ is 77/100 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 Cognor Holding (WAR:COG), the current Receivables Turnover is 5.12 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 Cognor Holding (WAR:COG) Overvalued in 2026?

Based on GuruFocus' analysis, Cognor Holding stock appears to be overvalued. The current stock price of zł5.76 is trading 1.1% above its estimated GF Value™ of zł5.69. GuruFocus considers Cognor Holding to be Fairly Valued.

Key valuation signals for WAR:COG:

  • Receivables Turnover: 5.12
  • GF Value™: zł5.69 vs. price of zł5.76 (1.1% above fair value)
  • GF Score™: 77/100 with 6 warning signs
  • Industry Position: 28.5% below the Steel median (#115 of 605)

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


Cognor Holding Business Description

Other Exchanges WO9:Germany
Address ul. Zielona 26, Poraj, POL, 42-360
Cognor Holding SA operates in the steel industry. Along with its subsidiaries, the company is engaged in the business of scrap collection, scrap processing into steel billets, and steel products. Its product portfolio comprises metal bars, steel scrap, steel slabs, flat plates, round bars, and steel alloys, among others. The group operates in the following business segments: Zlomrex Metal (ZLMET), HSJ, Ferrostal (FER), OMS, JAP, and Others. The majority of its revenue is generated from the Ferrostal (FER) segment, which is involved in the production and sale of semi-finished steel products (raw steel) and final steel products to external customers. Geographically, the group generates maximum revenue from Poland, followed by Germany, Czechia, and other countries.
77GF Score

Get the complete analysis for WAR:COG

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

zł5.76
Price
zł5.69
GF Value