YJN Co (ROCO:3191) Receivables Turnover: 0.67 (As of Mar. 2026)

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ROCO:3191 YJN Co Ltd ROCO:3191
52 GF Score
Price NT$18.80
GF Value NT$15.58
Valuation Modestly Overvalued
! 4 Warning Signs
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What is YJN Co Receivables Turnover?

YJN Co ROCO:3191 +8.36% 52 Receivables Turnover is 0.67 as of Mar. 2026. GuruFocus rates ROCO:3191 with a GF Score™ of 52/100 and a GF Value™ of NT$15.58 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 2,467 Hardware companies, YJN Co ranks worse than 77.87% 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. YJN Co's Revenue for the three months ended in Mar. 2026 was NT$42.2 Mil. YJN Co's average Accounts Receivable for the three months ended in Mar. 2026 was NT$62.7 Mil. Hence, YJN Co's Receivables Turnover for the three months ended in Mar. 2026 was 0.67.


YJN Co  (ROCO:3191) 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.


YJN Co Receivables Turnover Related Terms


YJN Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for YJN 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.

YJN Co Receivables Turnover Chart

YJN 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 4.09 3.77 3.83 3.29 3.34

YJN 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 0.82 0.88 0.83 0.66 0.67

ROCO:3191 vs APH, GLW, TEL: Receivables Turnover Comparison

For the Electronic Components subindustry, YJN 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.


YJN Co Receivables Turnover vs Hardware Industry

For the Hardware industry and Technology sector, YJN Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where YJN Co's Receivables Turnover falls into.


ROCO:3191
52GF Score
YJN Co Ltd ROCO:3191
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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YJN Co Receivables Turnover Calculation

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

YJN 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 )
=168.527 / ((53.084 + 47.959) / 2 )
=168.527 / 50.5215
=3.34

YJN 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 )
=42.21 / ((47.959 + 77.406) / 2 )
=42.21 / 62.6825
=0.67

* 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 0.67 mean?
YJN Co (ROCO:3191) has a Receivables Turnover of 0.67 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 YJN Co and its competitors. According to the industry distribution chart, YJN Co ranks #1921 out of 2467 companies in the Hardware industry, placing it in the top 77.9%.
Is YJN Co's Receivables Turnover too high?
YJN Co's current Receivables Turnover is 0.67. The Hardware industry median Receivables Turnover is 4.90. YJN Co's value of 0.67 is 86.3% below this industry median. Based on the distribution chart, YJN Co ranks #1921 out of 2467 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, YJN Co has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does YJN Co's Receivables Turnover compare to APH and GLW?
According to the Hardware industry distribution chart, YJN Co ranks #1921 out of 2467 companies for Receivables Turnover. This places YJN Co in the lower half of its industry. The industry median Receivables Turnover is 4.90. YJN Co's value of 0.67 is 86.3% 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 Hardware company?
The median Receivables Turnover among Hardware companies is 4.90, based on 2,467 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. YJN Co's current Receivables Turnover of 0.67 is 86.3% 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 YJN Co and its competitors. For the Hardware industry, the median Receivables Turnover is 4.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. YJN Co's current Receivables Turnover is 0.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is YJN Co stock overvalued right now?
Based on GuruFocus' analysis, YJN Co (ROCO:3191) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$15.58, compared to a current price of NT$18.80 — trading 20.7% above its estimated fair value. The current Receivables Turnover is 0.67 and 86.3% below the Hardware industry median of 4.90. YJN Co's overall GF Score™ is 52/100 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 YJN Co (ROCO:3191), the current Receivables Turnover is 0.67 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 YJN Co (ROCO:3191) Overvalued in 2026?

Based on GuruFocus' analysis, YJN Co stock appears to be overvalued. The current stock price of NT$18.80 is trading 20.7% above its estimated GF Value™ of NT$15.58. GuruFocus considers YJN Co to be Modestly Overvalued.

Key valuation signals for ROCO:3191:

  • Receivables Turnover: 0.67
  • GF Value™: NT$15.58 vs. price of NT$18.80 (20.7% above fair value)
  • GF Score™: 52/100 with 4 warning signs
  • Industry Position: 86.3% below the Hardware median (#1921 of 2467)

No single metric tells the full story. See the ROCO:3191 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


YJN Co Business Description

Address Sec. 1, Zhonghua Road, 6th Floor- 8th, No. 7, Zhongzheng District, Taipei, TWN, 10043
YJN Co Ltd is a Taiwan-based company engaged in the production and sales of electronic components and electronic materials, as well as import and export trade. The company operates in single segment which is Plastic electronics segment.
52GF Score

Get the complete analysis for ROCO:3191

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

NT$18.80
Price
NT$15.58
GF Value