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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. Tower Semiconductor's Revenue for the
three
months ended in Mar. 2026 was €358 Mil. Tower Semiconductor's average Accounts Receivable for the
three
months ended in Mar. 2026 was €188 Mil.
Hence, Tower Semiconductor's Receivables Turnover for the
three
months ended in Mar. 2026 was 1.91.
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.
Tower Semiconductor Receivables Turnover Related Terms
Tower Semiconductor Receivables Turnover Historical Data
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The historical data trend for Tower Semiconductor'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.
FRA:TOW vs NVDA, AVGO, MU: Receivables Turnover Comparison
For the Semiconductors subindustry, Tower Semiconductor'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.
Tower Semiconductor Receivables Turnover vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Tower Semiconductor's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Tower Semiconductor'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.
Tower Semiconductor (FRA:TOW) has a Receivables Turnover of 1.91 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 Tower Semiconductor and its competitors. According to the industry distribution chart, Tower Semiconductor ranks #334 out of 1018 companies in the Semiconductors industry, placing it in the top 32.8%.
Is Tower Semiconductor's Receivables Turnover too high?
Tower Semiconductor's current Receivables Turnover is 1.91. The Semiconductors industry median Receivables Turnover is 5.82. Tower Semiconductor's value of 1.91 is 67.2% below this industry median. Based on the distribution chart, Tower Semiconductor ranks #334 out of 1018 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Tower Semiconductor has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tower Semiconductor's Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Tower Semiconductor ranks #334 out of 1018 companies for Receivables Turnover. This puts Tower Semiconductor in the upper half of its industry. The industry median Receivables Turnover is 5.82. Tower Semiconductor's value of 1.91 is 67.2% 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 Semiconductors company?
The median Receivables Turnover among Semiconductors companies is 5.82, based on 1,018 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. Tower Semiconductor's current Receivables Turnover of 1.91 is 67.2% 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 Tower Semiconductor and its competitors. For the Semiconductors industry, the median Receivables Turnover is 5.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tower Semiconductor's current Receivables Turnover is 1.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tower Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Tower Semiconductor (FRA:TOW) is currently considered Significantly Overvalued. The stock's GF Value™ is €47.59, compared to a current price of €202.00 — trading 324.5% above its estimated fair value. The current Receivables Turnover is 1.91 and 67.2% below the Semiconductors industry median of 5.82. Tower Semiconductor's overall GF Score™ is 71/100 with 1 warning sign 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 Tower Semiconductor (FRA:TOW), the current Receivables Turnover is 1.91 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 Tower Semiconductor (FRA:TOW) Overvalued in 2026?
Based on GuruFocus' analysis, Tower Semiconductor stock appears to be overvalued.
The current stock price of €202.00 is trading 324.5% above its estimated GF Value™ of €47.59.
GuruFocus considers Tower Semiconductor to be Significantly Overvalued.
Key valuation signals for FRA:TOW:
Receivables Turnover: 1.91
GF Value™: €47.59 vs. price of €202.00 (324.5% above fair value)
Industry Position: 67.2% below the Semiconductors median (#334 of 1018)
No single metric tells the full story. See the FRA:TOW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tower Semiconductor Ltd is a pure-play specialty foundry that manufactures semiconductors. As a pure-play foundry, it focuses on producing integrated circuits (ICs) based on the design specifications of customers. The company's line of integrated circuits is incorporated into markets, including consumer electronics, personal computers, communications, automotive, and industrial and medical device products. It produces ICs alongside wholly-owned subsidiaries through fabrication facilities located in Japan. The company has a geographical presence in the USA, Japan, Asia (other than Japan), and Europe.
71GF Score
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