Superior Plating Technology Co (ROCO:8431) Receivables Turnover: 0.65 (As of Mar. 2026)

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ROCO:8431 Superior Plating Technology Co Ltd ROCO:8431
54 GF Score
Price NT$47.80
GF Value NT$61.63
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Superior Plating Technology Co Receivables Turnover?

Superior Plating Technology Co ROCO:8431 -0.62% 54 Receivables Turnover is 0.65 as of Mar. 2026. GuruFocus rates ROCO:8431 with a GF Score™ of 54/100 and a GF Value™ of NT$61.63 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 1,579 Chemicals companies, Superior Plating Technology Co ranks worse than 90.31% 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. Superior Plating Technology Co's Revenue for the three months ended in Mar. 2026 was NT$248 Mil. Superior Plating Technology Co's average Accounts Receivable for the three months ended in Mar. 2026 was NT$380 Mil. Hence, Superior Plating Technology Co's Receivables Turnover for the three months ended in Mar. 2026 was 0.65.


Superior Plating Technology Co  (ROCO:8431) 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.


Superior Plating Technology Co Receivables Turnover Related Terms


Superior Plating Technology Co Receivables Turnover Historical Data

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The historical data trend for Superior Plating Technology 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.

Superior Plating Technology Co Receivables Turnover Chart

Superior Plating Technology Co 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 2.85 2.92 3.25 2.87 2.51

Superior Plating Technology Co 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 0.59 0.70 0.84 0.67 0.65

ROCO:8431 vs LIN, SHW, ECL: Receivables Turnover Comparison

For the Specialty Chemicals subindustry, Superior Plating Technology 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.


Superior Plating Technology Co Receivables Turnover vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Superior Plating Technology Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Superior Plating Technology Co's Receivables Turnover falls into.


ROCO:8431
54GF Score
Superior Plating Technology Co Ltd ROCO:8431
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Superior Plating Technology Co Receivables Turnover Calculation

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

Superior Plating Technology 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 )
=1055.636 / ((440.155 + 400.285) / 2 )
=1055.636 / 420.22
=2.51

Superior Plating Technology Co'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 )
=248.138 / ((400.285 + 359.575) / 2 )
=248.138 / 379.93
=0.65

* 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 0.65 mean?
Superior Plating Technology Co (ROCO:8431) has a Receivables Turnover of 0.65 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 Superior Plating Technology Co and its competitors. According to the industry distribution chart, Superior Plating Technology Co ranks #1426 out of 1579 companies in the Chemicals industry, placing it in the top 90.3%.
Is Superior Plating Technology Co's Receivables Turnover too high?
Superior Plating Technology Co's current Receivables Turnover is 0.65. The Chemicals industry median Receivables Turnover is 5.64. Superior Plating Technology Co's value of 0.65 is 88.5% below this industry median. Based on the distribution chart, Superior Plating Technology Co ranks #1426 out of 1579 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, Superior Plating Technology Co has a GF Score™ of 54/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Superior Plating Technology Co's Receivables Turnover compare to LIN and SHW?
According to the Chemicals industry distribution chart, Superior Plating Technology Co ranks #1426 out of 1579 companies for Receivables Turnover. This places Superior Plating Technology Co in the lower half of its industry. The industry median Receivables Turnover is 5.64. Superior Plating Technology Co's value of 0.65 is 88.5% 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 Chemicals company?
The median Receivables Turnover among Chemicals companies is 5.64, based on 1,579 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. Superior Plating Technology Co's current Receivables Turnover of 0.65 is 88.5% 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 Superior Plating Technology Co and its competitors. For the Chemicals industry, the median Receivables Turnover is 5.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Superior Plating Technology Co's current Receivables Turnover is 0.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Superior Plating Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Superior Plating Technology Co (ROCO:8431) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$61.63, compared to a current price of NT$47.80 — trading 22.4% below its estimated fair value. The current Receivables Turnover is 0.65 and 88.5% below the Chemicals industry median of 5.64. Superior Plating Technology Co's overall GF Score™ is 54/100 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 Superior Plating Technology Co (ROCO:8431), the current Receivables Turnover is 0.65 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 Superior Plating Technology Co (ROCO:8431) Overvalued in 2026?

Based on GuruFocus' analysis, Superior Plating Technology Co stock appears to be undervalued. The current stock price of NT$47.80 is trading 22.4% below its estimated GF Value™ of NT$61.63. GuruFocus considers Superior Plating Technology Co to be Modestly Undervalued.

Key valuation signals for ROCO:8431:

  • Receivables Turnover: 0.65
  • GF Value™: NT$61.63 vs. price of NT$47.80 (22.4% below fair value)
  • GF Score™: 54/100 with 7 warning signs
  • Industry Position: 88.5% below the Chemicals median (#1426 of 1579)

No single metric tells the full story. See the ROCO:8431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Superior Plating Technology Co Business Description

Address Xinhu 1st Road, 7th Floor, No.151, Neihu District, Taipei, TWN, 114
Superior Plating Technology Co Ltd is a Taiwan-based company engaged in the wholesale of electrical appliances, the wholesale of industrial catalysts, and the management and service of surface treatment technology. The reporting segments of the company are chemical plating, barrel plating, and continuous plating. The maximum revenue is generated from its Continuous plating segment. Geographically, it derives a majority of its revenue from China and the rest from Thailand, and other regions.
54GF Score

Get the complete analysis for ROCO:8431

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

NT$47.80
Price
NT$61.63
GF Value