Locus Cell Co (ROCO:6891) Receivables Turnover: 14.03 (As of Dec. 2025)

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ROCO:6891 Locus Cell Co Ltd ROCO:6891
22 GF Score
Price NT$38.65
GF Value NT$778.63
Valuation Possible Value Trap
! 4 Warning Signs
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What is Locus Cell Co Receivables Turnover?

Locus Cell Co ROCO:6891 -2.89% 22 Receivables Turnover is 14.03 as of Dec. 2025. GuruFocus rates ROCO:6891 with a GF Score™ of 22/100 and a GF Value™ of NT$778.63 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 843 Biotechnology companies, Locus Cell Co ranks better than 90.98% 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. Locus Cell Co's Revenue for the six months ended in Dec. 2025 was NT$9.28 Mil. Locus Cell Co's average Accounts Receivable for the six months ended in Dec. 2025 was NT$0.66 Mil. Hence, Locus Cell Co's Receivables Turnover for the six months ended in Dec. 2025 was 14.03.


Locus Cell Co  (ROCO:6891) 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.


Locus Cell Co Receivables Turnover Related Terms


Locus Cell Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Locus Cell 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.

Locus Cell Co Receivables Turnover Chart

Locus Cell Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial 0.00 0.00 81.20 8.89 25.12

Locus Cell Co Semi-Annual Data
Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Receivables Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 81.20 126.80 3.28 5.08 14.03

ROCO:6891 vs VRTX, REGN, RVMD: Receivables Turnover Comparison

For the Biotechnology subindustry, Locus Cell 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.


Locus Cell Co Receivables Turnover vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Locus Cell Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Locus Cell Co's Receivables Turnover falls into.


ROCO:6891
22GF Score
Locus Cell Co Ltd ROCO:6891
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Locus Cell Co Receivables Turnover Calculation

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

Locus Cell 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 )
=12.738 / ((0.525 + 0.489) / 2 )
=12.738 / 0.507
=25.12

Locus Cell Co'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: Jun. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=9.284 / ((0.834 + 0.489) / 2 )
=9.284 / 0.6615
=14.03

* 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 14.03 mean?
Locus Cell Co (ROCO:6891) has a Receivables Turnover of 14.03 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 Locus Cell Co and its competitors. According to the industry distribution chart, Locus Cell Co ranks #76 out of 843 companies in the Biotechnology industry, placing it in the top 9%.
Is Locus Cell Co's Receivables Turnover too high?
Locus Cell Co's current Receivables Turnover is 14.03. The Biotechnology industry median Receivables Turnover is 5.27. Locus Cell Co's value of 14.03 is 166.2% above this industry median. Based on the distribution chart, Locus Cell Co ranks #76 out of 843 companies in the Biotechnology industry, which is in the top quartile — a strong position relative to peers. Overall, Locus Cell Co has a GF Score™ of 22/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Locus Cell Co's Receivables Turnover compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Locus Cell Co ranks #76 out of 843 companies for Receivables Turnover. This places Locus Cell Co in the top 9% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.27. Locus Cell Co's value of 14.03 is 166.2% above 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 Biotechnology company?
The median Receivables Turnover among Biotechnology companies is 5.27, based on 843 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. Locus Cell Co's current Receivables Turnover of 14.03 is 166.2% above 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 Locus Cell Co and its competitors. For the Biotechnology industry, the median Receivables Turnover is 5.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Locus Cell Co's current Receivables Turnover is 14.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Locus Cell Co stock overvalued right now?
Based on GuruFocus' analysis, Locus Cell Co (ROCO:6891) is currently considered Possible Value Trap. The stock's GF Value™ is NT$778.63, compared to a current price of NT$38.65 — trading 95% below its estimated fair value. The current Receivables Turnover is 14.03 and 166.2% above the Biotechnology industry median of 5.27. Locus Cell Co's overall GF Score™ is 22/100 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 Locus Cell Co (ROCO:6891), the current Receivables Turnover is 14.03 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 Locus Cell Co (ROCO:6891) Overvalued in 2026?

Based on GuruFocus' analysis, Locus Cell Co stock appears to be undervalued. The current stock price of NT$38.65 is trading 95% below its estimated GF Value™ of NT$778.63. GuruFocus considers Locus Cell Co to be Possible Value Trap.

Key valuation signals for ROCO:6891:

  • Receivables Turnover: 14.03
  • GF Value™: NT$778.63 vs. price of NT$38.65 (95% below fair value)
  • GF Score™: 22/100 with 4 warning signs
  • Industry Position: 166.2% above the Biotechnology median (#76 of 843)

No single metric tells the full story. See the ROCO:6891 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Locus Cell Co Business Description

Address Xintai 5th Road, 19th FLoor.-12, No.97, Section 1, Xizhi District, New Taipei, TWN
Locus Cell Co Ltd focuses on contract development and manufacturing services for cell therapy-related products.
22GF Score

Get the complete analysis for ROCO:6891

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

NT$38.65
Price
NT$778.63
GF Value