Acula Technology (ROCO:3434) Receivables Turnover: 0.90 (As of Mar. 2026)

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ROCO:3434 Acula Technology Corp ROCO:3434
63 GF Score
Price NT$31.55
GF Value NT$19.42
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Acula Technology Receivables Turnover?

Acula Technology ROCO:3434 +2.44% 63 Receivables Turnover is 0.90 as of Mar. 2026. GuruFocus rates ROCO:3434 with a GF Score™ of 63/100 and a GF Value™ of NT$19.42 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 2,467 Hardware companies, Acula Technology ranks worse than 70.65% 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. Acula Technology's Revenue for the three months ended in Mar. 2026 was NT$116.2 Mil. Acula Technology's average Accounts Receivable for the three months ended in Mar. 2026 was NT$129.1 Mil. Hence, Acula Technology's Receivables Turnover for the three months ended in Mar. 2026 was 0.90.


Acula Technology  (ROCO:3434) 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.


Acula Technology Receivables Turnover Related Terms


Acula Technology Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Acula Technology'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.

Acula Technology Receivables Turnover Chart

Acula Technology 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 4.93 5.71 6.02 5.28 4.38

Acula Technology 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 1.19 0.82 0.87 1.16 0.90

ROCO:3434 vs DELL, ANET, SNDK: Receivables Turnover Comparison

For the Computer Hardware subindustry, Acula Technology'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.


Acula Technology Receivables Turnover vs Hardware Industry

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

* The bar in red indicates where Acula Technology's Receivables Turnover falls into.


ROCO:3434
63GF Score
Acula Technology Corp ROCO:3434
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Acula Technology Receivables Turnover Calculation

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

Acula Technology'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 )
=691.327 / ((167.664 + 148.149) / 2 )
=691.327 / 157.9065
=4.38

Acula Technology'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 )
=116.171 / ((148.149 + 110.061) / 2 )
=116.171 / 129.105
=0.90

* 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 0.90 mean?
Acula Technology (ROCO:3434) has a Receivables Turnover of 0.90 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 Acula Technology and its competitors. According to the industry distribution chart, Acula Technology ranks #1743 out of 2467 companies in the Hardware industry, placing it in the top 70.7%.
Is Acula Technology's Receivables Turnover too high?
Acula Technology's current Receivables Turnover is 0.90. The Hardware industry median Receivables Turnover is 4.94. Acula Technology's value of 0.90 is 81.8% below this industry median. Based on the distribution chart, Acula Technology ranks #1743 out of 2467 companies in the Hardware industry, which is below the industry midpoint. Overall, Acula Technology has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acula Technology's Receivables Turnover compare to DELL and ANET?
According to the Hardware industry distribution chart, Acula Technology ranks #1743 out of 2467 companies for Receivables Turnover. This places Acula Technology in the lower half of its industry. The industry median Receivables Turnover is 4.94. Acula Technology's value of 0.90 is 81.8% 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 Hardware company?
The median Receivables Turnover among Hardware companies is 4.94, 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. Acula Technology's current Receivables Turnover of 0.90 is 81.8% 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 Acula Technology and its competitors. For the Hardware industry, the median Receivables Turnover is 4.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acula Technology's current Receivables Turnover is 0.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acula Technology stock overvalued right now?
Based on GuruFocus' analysis, Acula Technology (ROCO:3434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.42, compared to a current price of NT$31.55 — trading 62.5% above its estimated fair value. The current Receivables Turnover is 0.90 and 81.8% below the Hardware industry median of 4.94. Acula Technology's overall GF Score™ is 63/100 with 3 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 Acula Technology (ROCO:3434), the current Receivables Turnover is 0.90 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 Acula Technology (ROCO:3434) Overvalued in 2026?

Based on GuruFocus' analysis, Acula Technology stock appears to be overvalued. The current stock price of NT$31.55 is trading 62.5% above its estimated GF Value™ of NT$19.42. GuruFocus considers Acula Technology to be Significantly Overvalued.

Key valuation signals for ROCO:3434:

  • Receivables Turnover: 0.90
  • GF Value™: NT$19.42 vs. price of NT$31.55 (62.5% above fair value)
  • GF Score™: 63/100 with 3 warning signs
  • Industry Position: 81.8% below the Hardware median (#1743 of 2467)

No single metric tells the full story. See the ROCO:3434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acula Technology Business Description

Address Lane 20, Dashing Road, No. 11, Alley 21, Luchu Hsiang, Taoyuan, TWN
Acula Technology Corp engaged in the manufacturing, processing, import and export, and trading of various computer and peripheral equipment, including video products, low-vision systems, point-of-sale computers, and related components. Geographically, the company generates revenue from the USA, the Netherlands, Japan, Taiwan, the UK, and Others.
63GF Score

Get the complete analysis for ROCO:3434

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

NT$31.55
Price
NT$19.42
GF Value