Excelliance Mos (ROCO:5299) Receivables Turnover: 1.43 (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:5299 Excelliance Mos Corp ROCO:5299
58 GF Score
Price NT$105.00
GF Value NT$73.02
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Excelliance Mos Receivables Turnover?

Excelliance Mos ROCO:5299 -2.33% 58 Receivables Turnover is 1.43 as of Mar. 2026. GuruFocus rates ROCO:5299 with a GF Score™ of 58/100 and a GF Value™ of NT$73.02 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,018 Semiconductors companies, Excelliance Mos ranks worse than 54.42% 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. Excelliance Mos's Revenue for the three months ended in Mar. 2026 was NT$387 Mil. Excelliance Mos's average Accounts Receivable for the three months ended in Mar. 2026 was NT$270 Mil. Hence, Excelliance Mos's Receivables Turnover for the three months ended in Mar. 2026 was 1.43.


Excelliance Mos  (ROCO:5299) 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.


Excelliance Mos Receivables Turnover Related Terms


Excelliance Mos Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Excelliance Mos'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.

Excelliance Mos Receivables Turnover Chart

Excelliance Mos 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 6.79 6.66 6.54 5.88 5.62

Excelliance Mos 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 1.51 1.57 1.35 1.24 1.43

ROCO:5299 vs NVDA, AVGO, MU: Receivables Turnover Comparison

For the Semiconductors subindustry, Excelliance Mos'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.


Excelliance Mos Receivables Turnover vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Excelliance Mos's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Excelliance Mos's Receivables Turnover falls into.


ROCO:5299
58GF Score
Excelliance Mos Corp ROCO:5299
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Excelliance Mos Receivables Turnover Calculation

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

Excelliance Mos'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 )
=1483.423 / ((297.022 + 231.031) / 2 )
=1483.423 / 264.0265
=5.62

Excelliance Mos'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 )
=386.61 / ((231.031 + 308.336) / 2 )
=386.61 / 269.6835
=1.43

* 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 1.43 mean?
Excelliance Mos (ROCO:5299) has a Receivables Turnover of 1.43 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 Excelliance Mos and its competitors. According to the industry distribution chart, Excelliance Mos ranks #554 out of 1018 companies in the Semiconductors industry, placing it in the top 54.4%.
Is Excelliance Mos' Receivables Turnover too high?
Excelliance Mos' current Receivables Turnover is 1.43. The Semiconductors industry median Receivables Turnover is 5.81. Excelliance Mos' value of 1.43 is 75.4% below this industry median. Based on the distribution chart, Excelliance Mos ranks #554 out of 1018 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Excelliance Mos has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Excelliance Mos' Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Excelliance Mos ranks #554 out of 1018 companies for Receivables Turnover. This places Excelliance Mos in the lower half of its industry. The industry median Receivables Turnover is 5.81. Excelliance Mos' value of 1.43 is 75.4% 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 5.81, based on 1,018 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. Excelliance Mos's current Receivables Turnover of 1.43 is 75.4% 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 Excelliance Mos and its competitors. For the Semiconductors industry, the median Receivables Turnover is 5.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Excelliance Mos's current Receivables Turnover is 1.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Excelliance Mos stock overvalued right now?
Based on GuruFocus' analysis, Excelliance Mos (ROCO:5299) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$73.02, compared to a current price of NT$105.00 — trading 43.8% above its estimated fair value. The current Receivables Turnover is 1.43 and 75.4% below the Semiconductors industry median of 5.81. Excelliance Mos' overall GF Score™ is 58/100 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 Excelliance Mos (ROCO:5299), the current Receivables Turnover is 1.43 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 Excelliance Mos (ROCO:5299) Overvalued in 2026?

Based on GuruFocus' analysis, Excelliance Mos stock appears to be overvalued. The current stock price of NT$105.00 is trading 43.8% above its estimated GF Value™ of NT$73.02. GuruFocus considers Excelliance Mos to be Significantly Overvalued.

Key valuation signals for ROCO:5299:

  • Receivables Turnover: 1.43
  • GF Value™: NT$73.02 vs. price of NT$105.00 (43.8% above fair value)
  • GF Score™: 58/100 with 4 warning signs
  • Industry Position: 75.4% below the Semiconductors median (#554 of 1018)

No single metric tells the full story. See the ROCO:5299 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Excelliance Mos Business Description

Address Taiyuan Street, No. 22, 4th Floor - 1, Hsinchu County, Jhubei, TWN, 302082
Excelliance Mos Corp is a power device and IC design company specializing in power semiconductor process development, high-efficiency power devices, integrated circuits, and system design, empowered by its vertically integrated capabilities. The company's product portfolio mainly includes Power MOSFETs, AC/DC integrated circuits, and AC/DC controllers. These products are mainly used in laptops, desktops, LCD TVs, monitors, digital cameras, cell phones, and other related products. Geographically, the company generates maximum revenue from Taiwan, and the rest from China and other markets.
58GF Score

Get the complete analysis for ROCO:5299

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

NT$105.00
Price
NT$73.02
GF Value