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.
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.
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. Tak Lee Machinery Holdings's Revenue for the
six
months ended in Jan. 2026 was HK$149.4 Mil. Tak Lee Machinery Holdings's average Accounts Receivable for the
six
months ended in Jan. 2026 was HK$61.3 Mil.
Hence, Tak Lee Machinery Holdings's Receivables Turnover for the
six
months ended in Jan. 2026 was 2.44.
Tak Lee Machinery Holdings (HKSE:02102) 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.
Tak Lee Machinery Holdings Receivables Turnover Related Terms
Tak Lee Machinery Holdings Receivables Turnover Historical Data
* 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.
Tak Lee Machinery Holdings Receivables Turnover Chart
HKSE:02102 vs CAT, DE, PCAR: Receivables Turnover Comparison
For the Farm & Heavy Construction Machinery subindustry, Tak Lee Machinery Holdings'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.
Tak Lee Machinery Holdings Receivables Turnover vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, Tak Lee Machinery Holdings's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Tak Lee Machinery Holdings'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.
Tak Lee Machinery Holdings (HKSE:02102) has a Receivables Turnover of 2.44 as of Jan. 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 Tak Lee Machinery Holdings and its competitors. According to the industry distribution chart, Tak Lee Machinery Holdings ranks #97 out of 215 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 45.1%.
Is Tak Lee Machinery Holdings' Receivables Turnover too high?
Tak Lee Machinery Holdings' current Receivables Turnover is 2.44. The Farm & Heavy Construction Machinery industry median Receivables Turnover is 4.92. Tak Lee Machinery Holdings' value of 2.44 is 50.4% below this industry median. Based on the distribution chart, Tak Lee Machinery Holdings ranks #97 out of 215 companies in the Farm & Heavy Construction Machinery industry, which is above the industry midpoint. Overall, Tak Lee Machinery Holdings has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tak Lee Machinery Holdings' Receivables Turnover compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, Tak Lee Machinery Holdings ranks #97 out of 215 companies for Receivables Turnover. This puts Tak Lee Machinery Holdings in the upper half of its industry. The industry median Receivables Turnover is 4.92. Tak Lee Machinery Holdings' value of 2.44 is 50.4% 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 Farm & Heavy Construction Machinery company?
The median Receivables Turnover among Farm & Heavy Construction Machinery companies is 4.92, based on 215 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. Tak Lee Machinery Holdings's current Receivables Turnover of 2.44 is 50.4% 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 Tak Lee Machinery Holdings and its competitors. For the Farm & Heavy Construction Machinery industry, the median Receivables Turnover is 4.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tak Lee Machinery Holdings's current Receivables Turnover is 2.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tak Lee Machinery Holdings stock overvalued right now?
Based on GuruFocus' analysis, Tak Lee Machinery Holdings (HKSE:02102) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.17, compared to a current price of HK$0.34 — trading 97.1% above its estimated fair value. The current Receivables Turnover is 2.44 and 50.4% below the Farm & Heavy Construction Machinery industry median of 4.92. Tak Lee Machinery Holdings' overall GF Score™ is 46/100 with 7 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 Tak Lee Machinery Holdings (HKSE:02102), the current Receivables Turnover is 2.44 as of Jan. 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 Tak Lee Machinery Holdings (HKSE:02102) Overvalued in 2026?
Based on GuruFocus' analysis, Tak Lee Machinery Holdings stock appears to be overvalued.
The current stock price of HK$0.34 is trading 97.1% above its estimated GF Value™ of HK$0.17.
GuruFocus considers Tak Lee Machinery Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:02102:
Receivables Turnover: 2.44
GF Value™: HK$0.17 vs. price of HK$0.34 (97.1% above fair value)
Industry Position: 50.4% below the Farm & Heavy Construction Machinery median (#97 of 215)
No single metric tells the full story. See the HKSE:02102 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tak Lee Machinery Holdings Ltd is an earthmoving equipment sales and leasing service provider. The Group has three operating segments: Sales of heavy equipment and spare parts, which involves trading heavy equipment and spare parts in Hong Kong; Lease of heavy equipment, which covers the leasing of heavy equipment and the provision of machine operators in Hong Kong; and Repair, logistics, and other ancillary services, which include repair and logistics support in Hong Kong. The Group generates the majority of revenue from the Sales of heavy equipment and spare parts segment. Geographically, it derives its revenue from Hong Kong.
46GF Score
Get the complete analysis for HKSE:02102
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HKSE:02102 has been successfully added to your 
