Win Semiconductors (ROCO:3105) Receivables Turnover: 2.91 (As of Mar. 2026)

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ROCO:3105 Win Semiconductors Corp ROCO:3105
68 GF Score
Price NT$366.00
GF Value NT$177.97
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Win Semiconductors Receivables Turnover?

Win Semiconductors ROCO:3105 -4.19% 68 Receivables Turnover is 2.91 as of Mar. 2026. GuruFocus rates ROCO:3105 with a GF Score™ of 68/100 and a GF Value™ of NT$177.97 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,018 Semiconductors companies, Win Semiconductors ranks better than 90.86% 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. Win Semiconductors's Revenue for the three months ended in Mar. 2026 was NT$4,590 Mil. Win Semiconductors's average Accounts Receivable for the three months ended in Mar. 2026 was NT$1,575 Mil. Hence, Win Semiconductors's Receivables Turnover for the three months ended in Mar. 2026 was 2.91.


Win Semiconductors  (ROCO:3105) 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.


Win Semiconductors Receivables Turnover Related Terms


Win Semiconductors Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Win Semiconductors'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.

Win Semiconductors Receivables Turnover Chart

Win Semiconductors 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 11.01 10.09 15.34 14.70 11.79

Win Semiconductors 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 3.15 3.29 3.43 3.24 2.91

ROCO:3105 vs NVDA, AVGO, MU: Receivables Turnover Comparison

For the Semiconductors subindustry, Win Semiconductors'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.


Win Semiconductors Receivables Turnover vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Win Semiconductors's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Win Semiconductors's Receivables Turnover falls into.


ROCO:3105
68GF Score
Win Semiconductors Corp ROCO:3105
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Win Semiconductors Receivables Turnover Calculation

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

Win Semiconductors'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 )
=16638.534 / ((1225.791 + 1597.432) / 2 )
=16638.534 / 1411.6115
=11.79

Win Semiconductors'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 )
=4590.06 / ((1597.432 + 1551.919) / 2 )
=4590.06 / 1574.6755
=2.91

* 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 2.91 mean?
Win Semiconductors (ROCO:3105) has a Receivables Turnover of 2.91 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 Win Semiconductors and its competitors. According to the industry distribution chart, Win Semiconductors ranks #93 out of 1018 companies in the Semiconductors industry, placing it in the top 9.1%.
Is Win Semiconductors' Receivables Turnover too high?
Win Semiconductors' current Receivables Turnover is 2.91. The Semiconductors industry median Receivables Turnover is 5.82. Win Semiconductors' value of 2.91 is 50% below this industry median. Based on the distribution chart, Win Semiconductors ranks #93 out of 1018 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Win Semiconductors has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Win Semiconductors' Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Win Semiconductors ranks #93 out of 1018 companies for Receivables Turnover. This places Win Semiconductors in the top 9% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.82. Win Semiconductors' value of 2.91 is 50% 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. Win Semiconductors's current Receivables Turnover of 2.91 is 50% 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 Win Semiconductors 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. Win Semiconductors's current Receivables Turnover is 2.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Win Semiconductors stock overvalued right now?
Based on GuruFocus' analysis, Win Semiconductors (ROCO:3105) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$177.97, compared to a current price of NT$366.00 — trading 105.7% above its estimated fair value. The current Receivables Turnover is 2.91 and 50% below the Semiconductors industry median of 5.82. Win Semiconductors' overall GF Score™ is 68/100 with 4 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 Win Semiconductors (ROCO:3105), the current Receivables Turnover is 2.91 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 Win Semiconductors (ROCO:3105) Overvalued in 2026?

Based on GuruFocus' analysis, Win Semiconductors stock appears to be overvalued. The current stock price of NT$366.00 is trading 105.7% above its estimated GF Value™ of NT$177.97. GuruFocus considers Win Semiconductors to be Significantly Overvalued.

Key valuation signals for ROCO:3105:

  • Receivables Turnover: 2.91
  • GF Value™: NT$177.97 vs. price of NT$366.00 (105.7% above fair value)
  • GF Score™: 68/100 with 4 warning signs
  • Industry Position: 50% below the Semiconductors median (#93 of 1018)

No single metric tells the full story. See the ROCO:3105 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Win Semiconductors Business Description

Address No. 69, Keji 7th Road, Hwaya Technology Park, Guishan District, Taoyuan, TWN, 33383
Founded in 1999, Win Semiconductors is the largest foundry for nonsilicon-based semiconductor components, most notably gallium arsenide, or GaAs; gallium nitride, or GaN; and silicon carbide, or SiC. Win Semi wielded over 50% share in the GaAs foundry market in 2025, followed by Advanced Wireless Semiconductor and GCS Holdings. The company's headquarters, four factories, and most of its 3,500 employees are based in Taoyuan City, Taiwan. Its products are applied in mobile, Wi-Fi networks, cellular infrastructure (such as base stations), satellite communication, optical communication, and 3D sensing. The company also provides automated testing and inspection services.
68GF Score

Get the complete analysis for ROCO:3105

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

NT$366.00
Price
NT$177.97
GF Value