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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. Alliance Material Co's Revenue for the
six
months ended in Dec. 2025 was NT$346.3 Mil. Alliance Material Co's average Accounts Receivable for the
six
months ended in Dec. 2025 was NT$98.0 Mil.
Hence, Alliance Material Co's Receivables Turnover for the
six
months ended in Dec. 2025 was 3.53.
Alliance Material Co (ROCO:3595) 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.
Alliance Material Co Receivables Turnover Related Terms
Alliance Material Co Receivables Turnover Historical Data
* Premium members only.
The historical data trend for Alliance Material 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.
ROCO:3595 vs APH, GLW, TEL: Receivables Turnover Comparison
For the Electronic Components subindustry, Alliance Material 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.
Alliance Material Co Receivables Turnover vs Hardware Industry
For the Hardware industry and Technology sector, Alliance Material Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Alliance Material Co's Receivables Turnover falls into.
* 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.
Alliance Material Co (ROCO:3595) has a Receivables Turnover of 3.53 as of Dec. 2025. 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 Alliance Material Co and its competitors. According to the industry distribution chart, Alliance Material Co ranks #926 out of 2469 companies in the Hardware industry, placing it in the top 37.5%.
Is Alliance Material Co's Receivables Turnover too high?
Alliance Material Co's current Receivables Turnover is 3.53. The Hardware industry median Receivables Turnover is 4.90. Alliance Material Co's value of 3.53 is 28% below this industry median. Based on the distribution chart, Alliance Material Co ranks #926 out of 2469 companies in the Hardware industry, which is above the industry midpoint. Overall, Alliance Material Co has a GF Score™ of 52/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Alliance Material Co's Receivables Turnover compare to APH and GLW?
According to the Hardware industry distribution chart, Alliance Material Co ranks #926 out of 2469 companies for Receivables Turnover. This puts Alliance Material Co in the upper half of its industry. The industry median Receivables Turnover is 4.90. Alliance Material Co's value of 3.53 is 28% 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 2,469 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. Alliance Material Co's current Receivables Turnover of 3.53 is 28% 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 Alliance Material 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. Alliance Material Co's current Receivables Turnover is 3.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alliance Material Co stock overvalued right now?
Based on GuruFocus' analysis, Alliance Material Co (ROCO:3595) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$62.52, compared to a current price of NT$1,610.00 — trading 2475.2% above its estimated fair value. The current Receivables Turnover is 3.53 and 28% below the Hardware industry median of 4.90. Alliance Material Co's overall GF Score™ is 52/100 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 Alliance Material Co (ROCO:3595), the current Receivables Turnover is 3.53 as of Dec. 2025. 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 Alliance Material Co (ROCO:3595) Overvalued in 2026?
Based on GuruFocus' analysis, Alliance Material Co stock appears to be overvalued.
The current stock price of NT$1,610.00 is trading 2475.2% above its estimated GF Value™ of NT$62.52.
GuruFocus considers Alliance Material Co to be Significantly Overvalued.
Key valuation signals for ROCO:3595:
Receivables Turnover: 3.53
GF Value™: NT$62.52 vs. price of NT$1,610.00 (2475.2% above fair value)
Industry Position: 28% below the Hardware median (#926 of 2469)
No single metric tells the full story. See the ROCO:3595 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Alliance Material Co Ltd is engaged in the production of LCD backlight module optical film. It offers black and white tape, optical tape, plastic protective film, UV light curing resin and the provision of cutting and processing services. The company also provides all kinds of materials professional consulting services.
52GF Score
Get the complete analysis for ROCO:3595
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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