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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. High Power Lighting's Revenue for the
six
months ended in Dec. 2025 was NT$47.64 Mil. High Power Lighting's average Accounts Receivable for the
six
months ended in Dec. 2025 was NT$11.62 Mil.
Hence, High Power Lighting's Receivables Turnover for the
six
months ended in Dec. 2025 was 4.10.
High Power Lighting (ROCO:6559) 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.
High Power Lighting Receivables Turnover Related Terms
High Power Lighting Receivables Turnover Historical Data
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The historical data trend for High Power Lighting'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:6559 vs VRT, BE: Receivables Turnover Comparison
For the Electrical Equipment & Parts subindustry, High Power Lighting'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.
High Power Lighting Receivables Turnover vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, High Power Lighting's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where High Power Lighting'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.
High Power Lighting (ROCO:6559) has a Receivables Turnover of 4.10 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 High Power Lighting and its competitors. According to the industry distribution chart, High Power Lighting ranks #462 out of 3032 companies in the Industrial Products industry, placing it in the top 15.2%.
Is High Power Lighting's Receivables Turnover too high?
High Power Lighting's current Receivables Turnover is 4.10. The Industrial Products industry median Receivables Turnover is 4.49. High Power Lighting's value of 4.10 is 8.7% below this industry median. Based on the distribution chart, High Power Lighting ranks #462 out of 3032 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, High Power Lighting has a GF Score™ of 50/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does High Power Lighting's Receivables Turnover compare to VRT and BE?
According to the Industrial Products industry distribution chart, High Power Lighting ranks #462 out of 3032 companies for Receivables Turnover. This places High Power Lighting in the top 15% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 4.49. High Power Lighting's value of 4.10 is 8.7% 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 an Industrial Products company?
The median Receivables Turnover among Industrial Products companies is 4.49, based on 3,032 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. High Power Lighting's current Receivables Turnover of 4.10 is 8.7% 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 High Power Lighting and its competitors. For the Industrial Products industry, the median Receivables Turnover is 4.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. High Power Lighting's current Receivables Turnover is 4.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is High Power Lighting stock overvalued right now?
Based on GuruFocus' analysis, High Power Lighting (ROCO:6559) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$13.16, compared to a current price of NT$16.60 — trading 26.1% above its estimated fair value. The current Receivables Turnover is 4.10 and 8.7% below the Industrial Products industry median of 4.49. High Power Lighting's overall GF Score™ is 50/100 with 1 warning sign 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 High Power Lighting (ROCO:6559), the current Receivables Turnover is 4.10 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 High Power Lighting (ROCO:6559) Overvalued in 2026?
Based on GuruFocus' analysis, High Power Lighting stock appears to be overvalued.
The current stock price of NT$16.60 is trading 26.1% above its estimated GF Value™ of NT$13.16.
GuruFocus considers High Power Lighting to be Modestly Overvalued.
Key valuation signals for ROCO:6559:
Receivables Turnover: 4.10
GF Value™: NT$13.16 vs. price of NT$16.60 (26.1% above fair value)
Industry Position: 8.7% below the Industrial Products median (#462 of 3032)
No single metric tells the full story. See the ROCO:6559 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
High Power Lighting Corp is involved in packaging, manufacturing, and designing of LED products. The company offers LED Lighting, Specialty UV, and IR Lighting & Plant-Growth Lighting.
50GF Score
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