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Bora Pharmaceuticals CoBORAY 70 Receivables Turnover is 0.57 as of Dec. 2025. GuruFocus rates BORAY with a GF Score™ of 70/100 and a GF Value™ of $4.84 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 948 Drug Manufacturers companies, Bora Pharmaceuticals Co ranks worse than 90.4% 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. Bora Pharmaceuticals Co's Revenue for the
three
months ended in Dec. 2025 was $155.0 Mil. Bora Pharmaceuticals Co's average Accounts Receivable for the
three
months ended in Dec. 2025 was $273.2 Mil.
Hence, Bora Pharmaceuticals Co's Receivables Turnover for the
three
months ended in Dec. 2025 was 0.57.
Bora Pharmaceuticals Co (OTCPK:BORAY) 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.
Bora Pharmaceuticals Co Receivables Turnover Related Terms
Bora Pharmaceuticals Co Receivables Turnover Historical Data
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The historical data trend for Bora Pharmaceuticals 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.
Bora Pharmaceuticals Co Receivables Turnover Chart
For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.
Bora Pharmaceuticals Co Receivables Turnover vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Bora Pharmaceuticals Co'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.
Bora Pharmaceuticals Co (BORAY) has a Receivables Turnover of 0.57 as of Dec. 2025. 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 Bora Pharmaceuticals Co and its competitors. According to the industry distribution chart, Bora Pharmaceuticals Co ranks #857 out of 948 companies in the Drug Manufacturers industry, placing it in the top 90.4%.
Is Bora Pharmaceuticals Co's Receivables Turnover too high?
Bora Pharmaceuticals Co's current Receivables Turnover is 0.57. The Drug Manufacturers industry median Receivables Turnover is 5.07. Bora Pharmaceuticals Co's value of 0.57 is 88.8% below this industry median. Based on the distribution chart, Bora Pharmaceuticals Co ranks #857 out of 948 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Bora Pharmaceuticals Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Receivables Turnover compare to ?
According to the Drug Manufacturers industry distribution chart, Bora Pharmaceuticals Co ranks #857 out of 948 companies for Receivables Turnover. This places Bora Pharmaceuticals Co in the lower half of its industry. The industry median Receivables Turnover is 5.07. Bora Pharmaceuticals Co's value of 0.57 is 88.8% 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 Drug Manufacturers company?
The median Receivables Turnover among Drug Manufacturers companies is 5.07, based on 948 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. Bora Pharmaceuticals Co's current Receivables Turnover of 0.57 is 88.8% 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 Bora Pharmaceuticals Co and its competitors. For the Drug Manufacturers industry, the median Receivables Turnover is 5.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bora Pharmaceuticals Co's current Receivables Turnover is 0.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (BORAY) is currently considered Significantly Undervalued. The stock's GF Value™ is $4.84, compared to a current price of $2.59 — trading 46.5% below its estimated fair value. The current Receivables Turnover is 0.57 and 88.8% below the Drug Manufacturers industry median of 5.07. Bora Pharmaceuticals Co's overall GF Score™ is 70/100 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 Bora Pharmaceuticals Co (BORAY), the current Receivables Turnover is 0.57 as of Dec. 2025. 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 Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued.
The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84.
GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.
Key valuation signals for BORAY:
Receivables Turnover: 0.57
GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
Industry Position: 88.8% below the Drug Manufacturers median (#857 of 948)
No single metric tells the full story. See the BORAY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score
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