Life Travel & Tourist Service Co (ROCO:2745) Receivables Turnover: 10.64 (As of Jun. 2026)

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ROCO:2745 Life Travel & Tourist Service Co Ltd ROCO:2745
53 GF Score
Price NT$89.70
! 2 Warning Signs
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What is Life Travel & Tourist Service Co Receivables Turnover?

Life Travel & Tourist Service Co ROCO:2745 +1.59% 53 Receivables Turnover is 10.64 as of Jun. 2026. GuruFocus rates ROCO:2745 with a GF Score™ of 53/100. The stock has 2 warning signs investors should review. Among 832 Travel & Leisure companies, Life Travel & Tourist Service Co ranks better than 82.09% 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. Life Travel & Tourist Service Co's Revenue for the three months ended in Jun. 2026 was NT$2,508 Mil. Life Travel & Tourist Service Co's average Accounts Receivable for the three months ended in Jun. 2026 was NT$236 Mil. Hence, Life Travel & Tourist Service Co's Receivables Turnover for the three months ended in Jun. 2026 was 10.64.


Life Travel & Tourist Service Co  (ROCO:2745) 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.


Life Travel & Tourist Service Co Receivables Turnover Related Terms


Life Travel & Tourist Service Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Life Travel & Tourist Service 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.

Life Travel & Tourist Service Co Receivables Turnover Chart

Life Travel & Tourist Service 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 14.49 7.11 36.14 43.39 54.48

Life Travel & Tourist Service 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 10.07 10.69 12.02 11.85 10.64

ROCO:2745 vs BKNG, ABNB, RCL: Receivables Turnover Comparison

For the Travel Services subindustry, Life Travel & Tourist Service 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.


Life Travel & Tourist Service Co Receivables Turnover vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Life Travel & Tourist Service Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Life Travel & Tourist Service Co's Receivables Turnover falls into.


ROCO:2745
53GF Score
Life Travel & Tourist Service Co Ltd ROCO:2745
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Life Travel & Tourist Service Co Receivables Turnover Calculation

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

Life Travel & Tourist Service 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 )
=8760.096 / ((151.36 + 170.253) / 2 )
=8760.096 / 160.8065
=54.48

Life Travel & Tourist Service 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 )
=2508.028 / ((258.602 + 212.647) / 2 )
=2508.028 / 235.6245
=10.64

* 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 10.64 mean?
Life Travel & Tourist Service Co (ROCO:2745) has a Receivables Turnover of 10.64 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 Life Travel & Tourist Service Co and its competitors. According to the industry distribution chart, Life Travel & Tourist Service Co ranks #149 out of 832 companies in the Travel & Leisure industry, placing it in the top 17.9%.
Is Life Travel & Tourist Service Co's Receivables Turnover too high?
Life Travel & Tourist Service Co's current Receivables Turnover is 10.64. The Travel & Leisure industry median Receivables Turnover is 14.17. Life Travel & Tourist Service Co's value of 10.64 is 24.9% below this industry median. Based on the distribution chart, Life Travel & Tourist Service Co ranks #149 out of 832 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Life Travel & Tourist Service Co has a GF Score™ of 53/100, reflecting its overall financial health beyond just this single metric.
How does Life Travel & Tourist Service Co's Receivables Turnover compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Life Travel & Tourist Service Co ranks #149 out of 832 companies for Receivables Turnover. This places Life Travel & Tourist Service Co in the top 18% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 14.17. Life Travel & Tourist Service Co's value of 10.64 is 24.9% 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 Travel & Leisure company?
The median Receivables Turnover among Travel & Leisure companies is 14.17, based on 832 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. Life Travel & Tourist Service Co's current Receivables Turnover of 10.64 is 24.9% 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 Life Travel & Tourist Service Co and its competitors. For the Travel & Leisure industry, the median Receivables Turnover is 14.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Life Travel & Tourist Service Co's current Receivables Turnover is 10.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life Travel & Tourist Service Co stock overvalued right now?
Life Travel & Tourist Service Co (ROCO:2745) has a current Receivables Turnover of 10.64. The current Receivables Turnover is 10.64 and 24.9% below the Travel & Leisure industry median of 14.17. Life Travel & Tourist Service Co's overall GF Score™ is 53/100 with 2 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 Life Travel & Tourist Service Co (ROCO:2745), the current Receivables Turnover is 10.64 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.

Life Travel & Tourist Service Co Business Description

Address No. 28, Boai 1st Road, 3rd Floor, Sanmin District, Kaohsiung, TWN
Life Travel & Tourist Service Co Ltd is a travel consultancy agency in Taiwan. It sells tourist items related to inbound and outbound group tourist services including flight tickets, accommodation arrangements, attraction, and transport tickets commission.
53GF Score

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