Vanguard International Semiconductor (ROCO:5347) Receivables Turnover: 1.80 (As of Dec. 2025)

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ROCO:5347 Vanguard International Semiconductor Corp ROCO:5347
75 GF Score
Price NT$168.50
GF Value NT$100.47
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Vanguard International Semiconductor Receivables Turnover?

Vanguard International Semiconductor ROCO:5347 -1.46% 75 Receivables Turnover is 1.80 as of Dec. 2025. GuruFocus rates ROCO:5347 with a GF Score™ of 75/100 and a GF Value™ of NT$100.47 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,018 Semiconductors companies, Vanguard International Semiconductor ranks better than 65.03% 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. Vanguard International Semiconductor's Revenue for the three months ended in Dec. 2025 was NT$12,594 Mil. Vanguard International Semiconductor's average Accounts Receivable for the three months ended in Dec. 2025 was NT$6,985 Mil. Hence, Vanguard International Semiconductor's Receivables Turnover for the three months ended in Dec. 2025 was 1.80.


Vanguard International Semiconductor  (ROCO:5347) 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.


Vanguard International Semiconductor Receivables Turnover Related Terms


Vanguard International Semiconductor Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Vanguard International Semiconductor'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.

Vanguard International Semiconductor Receivables Turnover Chart

Vanguard International Semiconductor 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 5.79 7.17 7.30 7.49 7.49

Vanguard International Semiconductor Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 1.80 1.81 1.75 1.81 1.80

ROCO:5347 vs NVDA, AVGO, MU: Receivables Turnover Comparison

For the Semiconductors subindustry, Vanguard International Semiconductor'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.


Vanguard International Semiconductor Receivables Turnover vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Vanguard International Semiconductor's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Vanguard International Semiconductor's Receivables Turnover falls into.


ROCO:5347
75GF Score
Vanguard International Semiconductor Corp ROCO:5347
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Vanguard International Semiconductor Receivables Turnover Calculation

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

Vanguard International Semiconductor'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 )
=48591.245 / ((6234.85 + 6748.17) / 2 )
=48591.245 / 6491.51
=7.49

Vanguard International Semiconductor's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Sep. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=12593.727 / ((7221.556 + 6748.17) / 2 )
=12593.727 / 6984.863
=1.80

* 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 1.80 mean?
Vanguard International Semiconductor (ROCO:5347) has a Receivables Turnover of 1.80 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 Vanguard International Semiconductor and its competitors. According to the industry distribution chart, Vanguard International Semiconductor ranks #356 out of 1018 companies in the Semiconductors industry, placing it in the top 35%.
Is Vanguard International Semiconductor's Receivables Turnover too high?
Vanguard International Semiconductor's current Receivables Turnover is 1.80. The Semiconductors industry median Receivables Turnover is 5.81. Vanguard International Semiconductor's value of 1.80 is 69% below this industry median. Based on the distribution chart, Vanguard International Semiconductor ranks #356 out of 1018 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Vanguard International Semiconductor has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Vanguard International Semiconductor's Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Vanguard International Semiconductor ranks #356 out of 1018 companies for Receivables Turnover. This puts Vanguard International Semiconductor in the upper half of its industry. The industry median Receivables Turnover is 5.81. Vanguard International Semiconductor's value of 1.80 is 69% 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. Vanguard International Semiconductor's current Receivables Turnover of 1.80 is 69% 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 Vanguard International Semiconductor 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. Vanguard International Semiconductor's current Receivables Turnover is 1.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vanguard International Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Vanguard International Semiconductor (ROCO:5347) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$100.47, compared to a current price of NT$168.50 — trading 67.7% above its estimated fair value. The current Receivables Turnover is 1.80 and 69% below the Semiconductors industry median of 5.81. Vanguard International Semiconductor's overall GF Score™ is 75/100 with 7 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 Vanguard International Semiconductor (ROCO:5347), the current Receivables Turnover is 1.80 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 Vanguard International Semiconductor (ROCO:5347) Overvalued in 2026?

Based on GuruFocus' analysis, Vanguard International Semiconductor stock appears to be overvalued. The current stock price of NT$168.50 is trading 67.7% above its estimated GF Value™ of NT$100.47. GuruFocus considers Vanguard International Semiconductor to be Significantly Overvalued.

Key valuation signals for ROCO:5347:

  • Receivables Turnover: 1.80
  • GF Value™: NT$100.47 vs. price of NT$168.50 (67.7% above fair value)
  • GF Score™: 75/100 with 7 warning signs
  • Industry Position: 69% below the Semiconductors median (#356 of 1018)

No single metric tells the full story. See the ROCO:5347 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Vanguard International Semiconductor Business Description

Address No. 123, Park Road 3, Hsinchu Science Park, Hsinchu, TWN, 300096
Vanguard International Semiconductor Corp is engaged mainly in the manufacturing, selling, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing of masks. Its services, manufacturing, and technology include BCD/UHV/SOI, Discrete, HV, Sensors/MEMS, eFlash, GaN, Fab Capacity, Intelligent Manufacturing and Management, Services, MPW, Program, Mask Services, Backend Services, Automotive, Design Support. Its Design Services include Libraries & IP Geographically, it derives revenue from Asia and America.
75GF Score

Get the complete analysis for ROCO:5347

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

NT$168.50
Price
NT$100.47
GF Value