Yem Chio Distribution Co (ROCO:3171) Receivables Turnover: 1.05 (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:3171 Yem Chio Distribution Co Ltd ROCO:3171
74 GF Score
Price NT$64.80
GF Value NT$75.17
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Yem Chio Distribution Co Receivables Turnover?

Yem Chio Distribution Co ROCO:3171 +1.09% 74 Receivables Turnover is 1.05 as of Mar. 2026. GuruFocus rates ROCO:3171 with a GF Score™ of 74/100 and a GF Value™ of NT$75.17 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 398 Packaging & Containers companies, Yem Chio Distribution Co ranks worse than 63.32% 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. Yem Chio Distribution Co's Revenue for the three months ended in Mar. 2026 was NT$613 Mil. Yem Chio Distribution Co's average Accounts Receivable for the three months ended in Mar. 2026 was NT$584 Mil. Hence, Yem Chio Distribution Co's Receivables Turnover for the three months ended in Mar. 2026 was 1.05.


Yem Chio Distribution Co  (ROCO:3171) 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.


Yem Chio Distribution Co Receivables Turnover Related Terms


Yem Chio Distribution Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Yem Chio Distribution 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.

Yem Chio Distribution Co Receivables Turnover Chart

Yem Chio Distribution 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 4.78 4.65 4.56 4.76 4.39

Yem Chio Distribution 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 1.17 1.26 1.31 1.03 1.05

ROCO:3171 vs SW, PKG, IP: Receivables Turnover Comparison

For the Packaging & Containers subindustry, Yem Chio Distribution 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.


Yem Chio Distribution Co Receivables Turnover vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Yem Chio Distribution Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Yem Chio Distribution Co's Receivables Turnover falls into.


ROCO:3171
74GF Score
Yem Chio Distribution Co Ltd ROCO:3171
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yem Chio Distribution Co Receivables Turnover Calculation

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

Yem Chio Distribution 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 )
=1911.393 / ((306.267 + 564.78) / 2 )
=1911.393 / 435.5235
=4.39

Yem Chio Distribution 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 )
=613.24 / ((564.78 + 603.464) / 2 )
=613.24 / 584.122
=1.05

* 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 1.05 mean?
Yem Chio Distribution Co (ROCO:3171) has a Receivables Turnover of 1.05 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 Yem Chio Distribution Co and its competitors. According to the industry distribution chart, Yem Chio Distribution Co ranks #252 out of 398 companies in the Packaging & Containers industry, placing it in the top 63.3%.
Is Yem Chio Distribution Co's Receivables Turnover too high?
Yem Chio Distribution Co's current Receivables Turnover is 1.05. The Packaging & Containers industry median Receivables Turnover is 5.42. Yem Chio Distribution Co's value of 1.05 is 80.6% below this industry median. Based on the distribution chart, Yem Chio Distribution Co ranks #252 out of 398 companies in the Packaging & Containers industry, which is below the industry midpoint. Overall, Yem Chio Distribution Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Yem Chio Distribution Co's Receivables Turnover compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Yem Chio Distribution Co ranks #252 out of 398 companies for Receivables Turnover. This places Yem Chio Distribution Co in the lower half of its industry. The industry median Receivables Turnover is 5.42. Yem Chio Distribution Co's value of 1.05 is 80.6% 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 Packaging & Containers company?
The median Receivables Turnover among Packaging & Containers companies is 5.42, based on 398 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. Yem Chio Distribution Co's current Receivables Turnover of 1.05 is 80.6% 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 Yem Chio Distribution Co and its competitors. For the Packaging & Containers industry, the median Receivables Turnover is 5.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yem Chio Distribution Co's current Receivables Turnover is 1.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yem Chio Distribution Co stock overvalued right now?
Based on GuruFocus' analysis, Yem Chio Distribution Co (ROCO:3171) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$75.17, compared to a current price of NT$64.80 — trading 13.8% below its estimated fair value. The current Receivables Turnover is 1.05 and 80.6% below the Packaging & Containers industry median of 5.42. Yem Chio Distribution Co's overall GF Score™ is 74/100 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 Yem Chio Distribution Co (ROCO:3171), the current Receivables Turnover is 1.05 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 Yem Chio Distribution Co (ROCO:3171) Overvalued in 2026?

Based on GuruFocus' analysis, Yem Chio Distribution Co stock appears to be undervalued. The current stock price of NT$64.80 is trading 13.8% below its estimated GF Value™ of NT$75.17. GuruFocus considers Yem Chio Distribution Co to be Modestly Undervalued.

Key valuation signals for ROCO:3171:

  • Receivables Turnover: 1.05
  • GF Value™: NT$75.17 vs. price of NT$64.80 (13.8% below fair value)
  • GF Score™: 74/100 with 2 warning signs
  • Industry Position: 80.6% below the Packaging & Containers median (#252 of 398)

No single metric tells the full story. See the ROCO:3171 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yem Chio Distribution Co Business Description

Address Xingshan Road, 5th Floor, No.397, Neihu District, Taipei, TWN, 114521
Yem Chio Distribution Co Ltd is mainly engaged in the import and export of packaging materials. Its product portfolio comprises packaging machines, tape stations, sealing machines, kraft paper tapes, double-sided tapes, cushion packaging materials, and paper and plastic packaging materials, among others. Geographically, the company derives a majority of its revenue from Taiwan, followed by China, and other regions.
74GF Score

Get the complete analysis for ROCO:3171

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

NT$64.80
Price
NT$75.17
GF Value