RSCF (Reflect Scientific) Receivables Turnover: 1.86 (As of Sep. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

What is Reflect Scientific Receivables Turnover?

Reflect Scientific RSCF +6.26% Receivables Turnover is 1.86 as of Sep. 2025. The stock has 4 warning signs investors should review. Among 812 Medical Devices & Instruments companies, Reflect Scientific ranks worse than 85.71% 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. Reflect Scientific's Revenue for the three months ended in Sep. 2025 was $0.40 Mil. Reflect Scientific's average Accounts Receivable for the three months ended in Sep. 2025 was $0.21 Mil. Hence, Reflect Scientific's Receivables Turnover for the three months ended in Sep. 2025 was 1.86.


Reflect Scientific  (OTCPK:RSCF) 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.


Reflect Scientific Receivables Turnover Related Terms


Reflect Scientific Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Reflect Scientific'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.

Reflect Scientific Receivables Turnover Chart

Reflect Scientific Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.74 12.20 10.91 13.38 9.11

Reflect Scientific Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Jun25 Sep25
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 1.94 2.65 2.68 1.23 1.86

RSCF vs NXGL, LUCY, GCTK: Receivables Turnover Comparison

For the Medical Instruments & Supplies subindustry, Reflect Scientific'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.


Reflect Scientific Receivables Turnover vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Reflect Scientific's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Reflect Scientific's Receivables Turnover falls into.



Reflect Scientific Receivables Turnover Calculation

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

Reflect Scientific's Receivables Turnover for the fiscal year that ended in Dec. 2023 is calculated as

Receivables Turnover (A: Dec. 2023 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2023 ) / ((Accounts Receivable (A: Dec. 2022 ) + Accounts Receivable (A: Dec. 2023 )) / count )
=1.08 / ((0.129 + 0.108) / 2 )
=1.08 / 0.1185
=9.11

Reflect Scientific's Receivables Turnover for the quarter that ended in Sep. 2025 is calculated as

Receivables Turnover (Q: Sep. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Sep. 2025 ) / ((Accounts Receivable (Q: Jun. 2025 ) + Accounts Receivable (Q: Sep. 2025 )) / count )
=0.4 / ((0.185 + 0.244) / 2 )
=0.4 / 0.2145
=1.86

* 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 1.86 mean?
Reflect Scientific (RSCF) has a Receivables Turnover of 1.86 as of Sep. 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 Reflect Scientific and its competitors. According to the industry distribution chart, Reflect Scientific ranks #696 out of 812 companies in the Medical Devices & Instruments industry, placing it in the top 85.7%.
Is Reflect Scientific's Receivables Turnover too high?
Reflect Scientific's current Receivables Turnover is 1.86. The Medical Devices & Instruments industry median Receivables Turnover is 5.51. Reflect Scientific's value of 1.86 is 66.2% below this industry median. Based on the distribution chart, Reflect Scientific ranks #696 out of 812 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers.
How does Reflect Scientific's Receivables Turnover compare to NXGL and LUCY?
According to the Medical Devices & Instruments industry distribution chart, Reflect Scientific ranks #696 out of 812 companies for Receivables Turnover. This places Reflect Scientific in the lower half of its industry. The industry median Receivables Turnover is 5.51. Reflect Scientific's value of 1.86 is 66.2% 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 Medical Devices & Instruments company?
The median Receivables Turnover among Medical Devices & Instruments companies is 5.51, based on 812 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. Reflect Scientific's current Receivables Turnover of 1.86 is 66.2% 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 Reflect Scientific and its competitors. For the Medical Devices & Instruments industry, the median Receivables Turnover is 5.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Reflect Scientific's current Receivables Turnover is 1.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Reflect Scientific stock overvalued right now?
Reflect Scientific (RSCF) has a current Receivables Turnover of 1.86. The current Receivables Turnover is 1.86 and 66.2% below the Medical Devices & Instruments industry median of 5.51. 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 Reflect Scientific (RSCF), the current Receivables Turnover is 1.86 as of Sep. 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.

Reflect Scientific Business Description

Address 1266 South 1380 West, Orem, UT, USA, 84058
Reflect Scientific Inc is engaged in the manufacture and distribution of products targeted at the life science market. The group's customers include hospitals, diagnostic laboratories, pharmaceutical and biotech companies, cold chain management, universities, government and private sector research facilities, and chemical and industrial companies. Its growing product portfolio includes ultra-low temperature freezers, blast freezers, solvent chillers, and refrigerated transportation in addition to supplying OEM products to the life sciences industry. The group's products are Cryometrix, GCFerrules, and Visacon. It recognizes revenue from the sale of scientific equipment for the life sciences and manufacturing industries.