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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. Taiwan Semiconductor Co's Revenue for the
three
months ended in Mar. 2026 was NT$4,390 Mil. Taiwan Semiconductor Co's average Accounts Receivable for the
three
months ended in Mar. 2026 was NT$3,268 Mil.
Hence, Taiwan Semiconductor Co's Receivables Turnover for the
three
months ended in Mar. 2026 was 1.34.
Taiwan Semiconductor Co (ROCO:5425) 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.
Taiwan Semiconductor Co Receivables Turnover Related Terms
Taiwan Semiconductor Co Receivables Turnover Historical Data
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The historical data trend for Taiwan Semiconductor 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.
Taiwan Semiconductor Co Receivables Turnover Chart
ROCO:5425 vs NVDA, AVGO, MU: Receivables Turnover Comparison
For the Semiconductors subindustry, Taiwan Semiconductor 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.
Taiwan Semiconductor Co Receivables Turnover vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Taiwan Semiconductor Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Taiwan Semiconductor 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.
Taiwan Semiconductor Co (ROCO:5425) has a Receivables Turnover of 1.34 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 Taiwan Semiconductor Co and its competitors. According to the industry distribution chart, Taiwan Semiconductor Co ranks #590 out of 1021 companies in the Semiconductors industry, placing it in the top 57.8%.
Is Taiwan Semiconductor Co's Receivables Turnover too high?
Taiwan Semiconductor Co's current Receivables Turnover is 1.34. The Semiconductors industry median Receivables Turnover is 5.81. Taiwan Semiconductor Co's value of 1.34 is 76.9% below this industry median. Based on the distribution chart, Taiwan Semiconductor Co ranks #590 out of 1021 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Taiwan Semiconductor Co has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Semiconductor Co's Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Taiwan Semiconductor Co ranks #590 out of 1021 companies for Receivables Turnover. This places Taiwan Semiconductor Co in the lower half of its industry. The industry median Receivables Turnover is 5.81. Taiwan Semiconductor Co's value of 1.34 is 76.9% 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 1,021 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. Taiwan Semiconductor Co's current Receivables Turnover of 1.34 is 76.9% 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 Taiwan Semiconductor Co 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. Taiwan Semiconductor Co's current Receivables Turnover is 1.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Semiconductor Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Semiconductor Co (ROCO:5425) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$81.06, compared to a current price of NT$90.30 — trading 11.4% above its estimated fair value. The current Receivables Turnover is 1.34 and 76.9% below the Semiconductors industry median of 5.81. Taiwan Semiconductor Co's overall GF Score™ is 80/100 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 Taiwan Semiconductor Co (ROCO:5425), the current Receivables Turnover is 1.34 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 Taiwan Semiconductor Co (ROCO:5425) Overvalued in 2026?
Based on GuruFocus' analysis, Taiwan Semiconductor Co stock appears to be overvalued.
The current stock price of NT$90.30 is trading 11.4% above its estimated GF Value™ of NT$81.06.
GuruFocus considers Taiwan Semiconductor Co to be Modestly Overvalued.
Key valuation signals for ROCO:5425:
Receivables Turnover: 1.34
GF Value™: NT$81.06 vs. price of NT$90.30 (11.4% above fair value)
Industry Position: 76.9% below the Semiconductors median (#590 of 1021)
No single metric tells the full story. See the ROCO:5425 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Taiwan Semiconductor Co Ltd is a company that is mainly engaged in the manufacturing and sale of semiconductor devices. The company's segment includes Rectifiers and Bar Code Printers. It generates maximum revenue from the Rectifiers segment. Its product portfolio includes Bridge Rectifier, Diode, DIAC and Thyristor, ESD Protection, Photocoupler, Transistor, Hall Effect Sensors, Voltage Reference, Switching Regulator, Linear Voltage Regulator, Amplifier and Comparator, and others.
80GF Score
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