Jerusalem Cigarette Co (XPAE:JCC) Receivables Turnover: 3.09 (As of Jun. 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.

XPAE:JCC Jerusalem Cigarette Co Ltd XPAE:JCC
77 GF Score
Price JOD1.70
GF Value JOD2.32
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Jerusalem Cigarette Co Receivables Turnover?

Jerusalem Cigarette Co XPAE:JCC -20.56% 77 Receivables Turnover is 3.09 as of Jun. 2026. GuruFocus rates XPAE:JCC with a GF Score™ of 77/100 and a GF Value™ of JOD2.32 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 46 Tobacco Products companies, Jerusalem Cigarette Co ranks better than 50% 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. Jerusalem Cigarette Co's Revenue for the three months ended in Jun. 2026 was JOD21.88 Mil. Jerusalem Cigarette Co's average Accounts Receivable for the three months ended in Jun. 2026 was JOD7.09 Mil. Hence, Jerusalem Cigarette Co's Receivables Turnover for the three months ended in Jun. 2026 was 3.09.


Jerusalem Cigarette Co  (XPAE:JCC) 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.


Jerusalem Cigarette Co Receivables Turnover Related Terms


Jerusalem Cigarette Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Jerusalem Cigarette 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.

Jerusalem Cigarette Co Receivables Turnover Chart

Jerusalem Cigarette 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 6.64 6.70 6.01 4.73 0.00

Jerusalem Cigarette Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1.50 2.25 1.72 2.59 3.09

XPAE:JCC vs PM, MO, TPB: Receivables Turnover Comparison

For the Tobacco subindustry, Jerusalem Cigarette 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.


Jerusalem Cigarette Co Receivables Turnover vs Tobacco Products Industry

For the Tobacco Products industry and Consumer Defensive sector, Jerusalem Cigarette Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Jerusalem Cigarette Co's Receivables Turnover falls into.


XPAE:JCC
77GF Score
Jerusalem Cigarette Co Ltd XPAE:JCC
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jerusalem Cigarette Co Receivables Turnover Calculation

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

Jerusalem Cigarette 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 )
=96.829 / ((0 + 0) / 1 )
=96.829 / 0
=N/A

Jerusalem Cigarette Co's Receivables Turnover for the quarter that ended in Jun. 2026 is calculated as

Receivables Turnover (Q: Jun. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Jun. 2026 ) / ((Accounts Receivable (Q: Mar. 2026 ) + Accounts Receivable (Q: Jun. 2026 )) / count )
=21.879 / ((7.654 + 6.524) / 2 )
=21.879 / 7.089
=3.09

* 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 3.09 mean?
Jerusalem Cigarette Co (XPAE:JCC) has a Receivables Turnover of 3.09 as of Jun. 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 Jerusalem Cigarette Co and its competitors. According to the industry distribution chart, Jerusalem Cigarette Co ranks #23 out of 46 companies in the Tobacco Products industry, placing it in the top 50%.
Is Jerusalem Cigarette Co's Receivables Turnover too high?
Jerusalem Cigarette Co's current Receivables Turnover is 3.09. The Tobacco Products industry median Receivables Turnover is 9.28. Jerusalem Cigarette Co's value of 3.09 is 66.7% below this industry median. Based on the distribution chart, Jerusalem Cigarette Co ranks #23 out of 46 companies in the Tobacco Products industry, which is above the industry midpoint. Overall, Jerusalem Cigarette Co has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Jerusalem Cigarette Co's Receivables Turnover compare to PM and MO?
According to the Tobacco Products industry distribution chart, Jerusalem Cigarette Co ranks #23 out of 46 companies for Receivables Turnover. This puts Jerusalem Cigarette Co in the upper half of its industry. The industry median Receivables Turnover is 9.28. Jerusalem Cigarette Co's value of 3.09 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 Tobacco Products company?
The median Receivables Turnover among Tobacco Products companies is 9.28, based on 46 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. Jerusalem Cigarette Co's current Receivables Turnover of 3.09 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 Jerusalem Cigarette Co and its competitors. For the Tobacco Products industry, the median Receivables Turnover is 9.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jerusalem Cigarette Co's current Receivables Turnover is 3.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jerusalem Cigarette Co stock overvalued right now?
Based on GuruFocus' analysis, Jerusalem Cigarette Co (XPAE:JCC) is currently considered Modestly Undervalued. The stock's GF Value™ is JOD2.32, compared to a current price of JOD1.70 — trading 26.7% below its estimated fair value. The current Receivables Turnover is 3.09 and 66.7% below the Tobacco Products industry median of 9.28. Jerusalem Cigarette Co'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 Jerusalem Cigarette Co (XPAE:JCC), the current Receivables Turnover is 3.09 as of Jun. 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 Jerusalem Cigarette Co (XPAE:JCC) Overvalued in 2026?

Based on GuruFocus' analysis, Jerusalem Cigarette Co stock appears to be undervalued. The current stock price of JOD1.70 is trading 26.7% below its estimated GF Value™ of JOD2.32. GuruFocus considers Jerusalem Cigarette Co to be Modestly Undervalued.

Key valuation signals for XPAE:JCC:

  • Receivables Turnover: 3.09
  • GF Value™: JOD2.32 vs. price of JOD1.70 (26.7% below fair value)
  • GF Score™: 77/100 with 6 warning signs
  • Industry Position: 66.7% below the Tobacco Products median (#23 of 46)

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


Jerusalem Cigarette Co Business Description

Address Al-Azariah, P.O. Box 19594, Jerusalem, PSE
Jerusalem Cigarette Co Ltd is engaged in the production and sale of cigarettes and tobacco in the West Bank. The company also promotes social events such as renovations at hospitals, activities at local clubs and orphanages, and educational grants for university studies.
77GF Score

Get the complete analysis for XPAE:JCC

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

JOD1.70
Price
JOD2.32
GF Value