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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. Xiamen Leading Optics Co's Revenue for the
three
months ended in Jun. 2026 was ¥335 Mil. Xiamen Leading Optics Co's average Accounts Receivable for the
three
months ended in Jun. 2026 was ¥161 Mil.
Hence, Xiamen Leading Optics Co's Receivables Turnover for the
three
months ended in Jun. 2026 was 2.08.
Xiamen Leading Optics Co (SHSE:605118) 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.
Xiamen Leading Optics Co Receivables Turnover Related Terms
Xiamen Leading Optics Co Receivables Turnover Historical Data
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The historical data trend for Xiamen Leading Optics 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.
Xiamen Leading Optics Co Receivables Turnover Chart
SHSE:605118 vs APH, GLW, TEL: Receivables Turnover Comparison
For the Electronic Components subindustry, Xiamen Leading Optics 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.
Xiamen Leading Optics Co Receivables Turnover vs Hardware Industry
For the Hardware industry and Technology sector, Xiamen Leading Optics Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Xiamen Leading Optics 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.
Xiamen Leading Optics Co (SHSE:605118) has a Receivables Turnover of 2.08 as of Jun. 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 Xiamen Leading Optics Co and its competitors. According to the industry distribution chart, Xiamen Leading Optics Co ranks #576 out of 2468 companies in the Hardware industry, placing it in the top 23.3%.
Is Xiamen Leading Optics Co's Receivables Turnover too high?
Xiamen Leading Optics Co's current Receivables Turnover is 2.08. The Hardware industry median Receivables Turnover is 5.04. Xiamen Leading Optics Co's value of 2.08 is 58.7% below this industry median. Based on the distribution chart, Xiamen Leading Optics Co ranks #576 out of 2468 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Xiamen Leading Optics Co has a GF Score™ of 89/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Xiamen Leading Optics Co's Receivables Turnover compare to APH and GLW?
According to the Hardware industry distribution chart, Xiamen Leading Optics Co ranks #576 out of 2468 companies for Receivables Turnover. This places Xiamen Leading Optics Co in the top 23% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.04. Xiamen Leading Optics Co's value of 2.08 is 58.7% 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 a Hardware company?
The median Receivables Turnover among Hardware companies is 5.04, based on 2,468 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. Xiamen Leading Optics Co's current Receivables Turnover of 2.08 is 58.7% 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 Xiamen Leading Optics Co and its competitors. For the Hardware industry, the median Receivables Turnover is 5.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Xiamen Leading Optics Co's current Receivables Turnover is 2.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Xiamen Leading Optics Co stock overvalued right now?
Based on GuruFocus' analysis, Xiamen Leading Optics Co (SHSE:605118) is currently considered Fairly Valued. The stock's GF Value™ is ¥32.35, compared to a current price of ¥35.50 — trading 9.7% above its estimated fair value. The current Receivables Turnover is 2.08 and 58.7% below the Hardware industry median of 5.04. Xiamen Leading Optics Co's overall GF Score™ is 89/100 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 Xiamen Leading Optics Co (SHSE:605118), the current Receivables Turnover is 2.08 as of Jun. 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 Xiamen Leading Optics Co (SHSE:605118) Overvalued in 2026?
Based on GuruFocus' analysis, Xiamen Leading Optics Co stock appears to be overvalued.
The current stock price of ¥35.50 is trading 9.7% above its estimated GF Value™ of ¥32.35.
GuruFocus considers Xiamen Leading Optics Co to be Fairly Valued.
Key valuation signals for SHSE:605118:
Receivables Turnover: 2.08
GF Value™: ¥32.35 vs. price of ¥35.50 (9.7% above fair value)
Industry Position: 58.7% below the Hardware median (#576 of 2468)
No single metric tells the full story. See the SHSE:605118 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Xiamen Leading Optics Co Ltd is engaged in design, production and sales of optical lenses. The company's products include Surveillance Lens; Automotives Lens; Machine Vision Lens; ITS Lens; Low Distortion Lens; Consumer Imaging; and Panoramic Lens. Its products are used in multiple fields of application including security surveillance, medical and biological studies and researches, intelligent traffic systems, video conference, intelligent home security, sports camera and many more.
89GF Score
Get the complete analysis for SHSE:605118
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