Hi-Lai Foods Co (ROCO:1268) Receivables Turnover: 9.94 (As of Mar. 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.

ROCO:1268 Hi-Lai Foods Co Ltd ROCO:1268
80 GF Score
Price NT$181.50
GF Value NT$185.78
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Hi-Lai Foods Co Receivables Turnover?

Hi-Lai Foods Co ROCO:1268 +0.83% 80 Receivables Turnover is 9.94 as of Mar. 2026. GuruFocus rates ROCO:1268 with a GF Score™ of 80/100 and a GF Value™ of NT$185.78 (Fairly Valued). The stock has 5 warning signs investors should review. Among 355 Restaurants companies, Hi-Lai Foods Co ranks better than 54.65% 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. Hi-Lai Foods Co's Revenue for the three months ended in Mar. 2026 was NT$1,988 Mil. Hi-Lai Foods Co's average Accounts Receivable for the three months ended in Mar. 2026 was NT$200 Mil. Hence, Hi-Lai Foods Co's Receivables Turnover for the three months ended in Mar. 2026 was 9.94.


Hi-Lai Foods Co  (ROCO:1268) 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.


Hi-Lai Foods Co Receivables Turnover Related Terms


Hi-Lai Foods Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Hi-Lai Foods 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.

Hi-Lai Foods Co Receivables Turnover Chart

Hi-Lai Foods 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 19.93 20.46 21.74 25.00 30.55

Hi-Lai Foods Co 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 8.65 7.52 7.25 8.26 9.94

ROCO:1268 vs MCD, SBUX, YUM: Receivables Turnover Comparison

For the Restaurants subindustry, Hi-Lai Foods 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.


Hi-Lai Foods Co Receivables Turnover vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Hi-Lai Foods Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Hi-Lai Foods Co's Receivables Turnover falls into.


ROCO:1268
80GF Score
Hi-Lai Foods Co Ltd ROCO:1268
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hi-Lai Foods Co Receivables Turnover Calculation

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

Hi-Lai Foods 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 )
=6226.966 / ((223.786 + 183.846) / 2 )
=6226.966 / 203.816
=30.55

Hi-Lai Foods Co'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 )
=1988.327 / ((183.846 + 216.321) / 2 )
=1988.327 / 200.0835
=9.94

* 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 9.94 mean?
Hi-Lai Foods Co (ROCO:1268) has a Receivables Turnover of 9.94 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 Hi-Lai Foods Co and its competitors. According to the industry distribution chart, Hi-Lai Foods Co ranks #161 out of 355 companies in the Restaurants industry, placing it in the top 45.4%.
Is Hi-Lai Foods Co's Receivables Turnover too high?
Hi-Lai Foods Co's current Receivables Turnover is 9.94. The Restaurants industry median Receivables Turnover is 29.07. Hi-Lai Foods Co's value of 9.94 is 65.8% below this industry median. Based on the distribution chart, Hi-Lai Foods Co ranks #161 out of 355 companies in the Restaurants industry, which is above the industry midpoint. Overall, Hi-Lai Foods Co has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hi-Lai Foods Co's Receivables Turnover compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Hi-Lai Foods Co ranks #161 out of 355 companies for Receivables Turnover. This puts Hi-Lai Foods Co in the upper half of its industry. The industry median Receivables Turnover is 29.07. Hi-Lai Foods Co's value of 9.94 is 65.8% 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 Restaurants company?
The median Receivables Turnover among Restaurants companies is 29.07, based on 355 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. Hi-Lai Foods Co's current Receivables Turnover of 9.94 is 65.8% 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 Hi-Lai Foods Co and its competitors. For the Restaurants industry, the median Receivables Turnover is 29.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hi-Lai Foods Co's current Receivables Turnover is 9.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hi-Lai Foods Co stock overvalued right now?
Based on GuruFocus' analysis, Hi-Lai Foods Co (ROCO:1268) is currently considered Fairly Valued. The stock's GF Value™ is NT$185.78, compared to a current price of NT$181.50 — trading 2.3% below its estimated fair value. The current Receivables Turnover is 9.94 and 65.8% below the Restaurants industry median of 29.07. Hi-Lai Foods Co's overall GF Score™ is 80/100 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 Hi-Lai Foods Co (ROCO:1268), the current Receivables Turnover is 9.94 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 Hi-Lai Foods Co (ROCO:1268) Overvalued in 2026?

Based on GuruFocus' analysis, Hi-Lai Foods Co stock appears to be undervalued. The current stock price of NT$181.50 is trading 2.3% below its estimated GF Value™ of NT$185.78. GuruFocus considers Hi-Lai Foods Co to be Fairly Valued.

Key valuation signals for ROCO:1268:

  • Receivables Turnover: 9.94
  • GF Value™: NT$185.78 vs. price of NT$181.50 (2.3% below fair value)
  • GF Score™: 80/100 with 5 warning signs
  • Industry Position: 65.8% below the Restaurants median (#161 of 355)

No single metric tells the full story. See the ROCO:1268 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hi-Lai Foods Co Business Description

Address No.266, Chenggong 1st Road, 21st Floor - 1, Qianjin District, Kaohsiung, TWN, 801
Hi-Lai Foods Co Ltd is a Taiwan-based food and beverages company. The company has large team of chefs and a professional brand marketing team, continuously developing new food, beverage, and dessert products, coupled with high-quality service and ambiance to attract diverse consumer groups.
80GF Score

Get the complete analysis for ROCO:1268

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

NT$181.50
Price
NT$185.78
GF Value