Gudeng Precision Industrial Co (ROCO:3680) Receivables Turnover: 1.22 (As of Mar. 2026)

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ROCO:3680 Gudeng Precision Industrial Co Ltd ROCO:3680
81 GF Score
Price NT$438.50
GF Value NT$522.81
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Gudeng Precision Industrial Co Receivables Turnover?

Gudeng Precision Industrial Co ROCO:3680 -3.20% 81 Receivables Turnover is 1.22 as of Mar. 2026. GuruFocus rates ROCO:3680 with a GF Score™ of 81/100 and a GF Value™ of NT$522.81 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,017 Semiconductors companies, Gudeng Precision Industrial Co ranks worse than 62.34% 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. Gudeng Precision Industrial Co's Revenue for the three months ended in Mar. 2026 was NT$1,865 Mil. Gudeng Precision Industrial Co's average Accounts Receivable for the three months ended in Mar. 2026 was NT$1,533 Mil. Hence, Gudeng Precision Industrial Co's Receivables Turnover for the three months ended in Mar. 2026 was 1.22.


Gudeng Precision Industrial Co  (ROCO:3680) 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.


Gudeng Precision Industrial Co Receivables Turnover Related Terms


Gudeng Precision Industrial Co Receivables Turnover Historical Data

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The historical data trend for Gudeng Precision Industrial 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.

Gudeng Precision Industrial Co Receivables Turnover Chart

Gudeng Precision Industrial 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 5.96 5.27 5.17 5.42 4.72

Gudeng Precision Industrial 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 1.06 1.15 1.24 1.52 1.22

ROCO:3680 vs NVDA, AVGO, MU: Receivables Turnover Comparison

For the Semiconductors subindustry, Gudeng Precision Industrial 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.


Gudeng Precision Industrial Co Receivables Turnover vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Gudeng Precision Industrial Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Gudeng Precision Industrial Co's Receivables Turnover falls into.


ROCO:3680
81GF Score
Gudeng Precision Industrial Co Ltd ROCO:3680
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Gudeng Precision Industrial Co Receivables Turnover Calculation

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

Gudeng Precision Industrial 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 )
=7347.242 / ((1531.375 + 1584.368) / 2 )
=7347.242 / 1557.8715
=4.72

Gudeng Precision Industrial 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 )
=1865.049 / ((1584.368 + 1481.468) / 2 )
=1865.049 / 1532.918
=1.22

* 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 1.22 mean?
Gudeng Precision Industrial Co (ROCO:3680) has a Receivables Turnover of 1.22 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 Gudeng Precision Industrial Co and its competitors. According to the industry distribution chart, Gudeng Precision Industrial Co ranks #634 out of 1017 companies in the Semiconductors industry, placing it in the top 62.3%.
Is Gudeng Precision Industrial Co's Receivables Turnover too high?
Gudeng Precision Industrial Co's current Receivables Turnover is 1.22. The Semiconductors industry median Receivables Turnover is 5.82. Gudeng Precision Industrial Co's value of 1.22 is 79% below this industry median. Based on the distribution chart, Gudeng Precision Industrial Co ranks #634 out of 1017 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Gudeng Precision Industrial Co has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gudeng Precision Industrial Co's Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Gudeng Precision Industrial Co ranks #634 out of 1017 companies for Receivables Turnover. This places Gudeng Precision Industrial Co in the lower half of its industry. The industry median Receivables Turnover is 5.82. Gudeng Precision Industrial Co's value of 1.22 is 79% 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 1,017 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. Gudeng Precision Industrial Co's current Receivables Turnover of 1.22 is 79% 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 Gudeng Precision Industrial Co 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. Gudeng Precision Industrial Co's current Receivables Turnover is 1.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gudeng Precision Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Gudeng Precision Industrial Co (ROCO:3680) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$522.81, compared to a current price of NT$438.50 — trading 16.1% below its estimated fair value. The current Receivables Turnover is 1.22 and 79% below the Semiconductors industry median of 5.82. Gudeng Precision Industrial Co's overall GF Score™ is 81/100 with 6 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 Gudeng Precision Industrial Co (ROCO:3680), the current Receivables Turnover is 1.22 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 Gudeng Precision Industrial Co (ROCO:3680) Overvalued in 2026?

Based on GuruFocus' analysis, Gudeng Precision Industrial Co stock appears to be undervalued. The current stock price of NT$438.50 is trading 16.1% below its estimated GF Value™ of NT$522.81. GuruFocus considers Gudeng Precision Industrial Co to be Modestly Undervalued.

Key valuation signals for ROCO:3680:

  • Receivables Turnover: 1.22
  • GF Value™: NT$522.81 vs. price of NT$438.50 (16.1% below fair value)
  • GF Score™: 81/100 with 6 warning signs
  • Industry Position: 79% below the Semiconductors median (#634 of 1017)

No single metric tells the full story. See the ROCO:3680 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gudeng Precision Industrial Co Business Description

Address No. 7, Zhongxing Road, Tucheng District, New Taipei City, TWN, 236043
Gudeng Precision Industrial Co Ltd main business activities include the trading and manufacturing of molds, mask packages, etc. Its products and services include Photomask carriers, Wafer carriers, Equipment products, Semiconductor manufacturing materials and consumables, and others. The company's segments include Semiconductor Carriers and Semiconductor Equipment manufacturing. It generates maximum revenue from the Semiconductor manufacturing segment and from Taiwan.
81GF Score

Get the complete analysis for ROCO:3680

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

NT$438.50
Price
NT$522.81
GF Value