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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. Lucky Cement Co's Revenue for the
three
months ended in Dec. 2025 was NT$1,025 Mil. Lucky Cement Co's average Accounts Receivable for the
three
months ended in Dec. 2025 was NT$398 Mil.
Hence, Lucky Cement Co's Receivables Turnover for the
three
months ended in Dec. 2025 was 2.58.
Lucky Cement Co (TPE:1108) 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.
Lucky Cement Co Receivables Turnover Related Terms
Lucky Cement Co Receivables Turnover Historical Data
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The historical data trend for Lucky Cement 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.
TPE:1108 vs CRH, VMC, MLM: Receivables Turnover Comparison
For the Building Materials subindustry, Lucky Cement 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.
Lucky Cement Co Receivables Turnover vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Lucky Cement Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Lucky Cement 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.
Lucky Cement Co (TPE:1108) has a Receivables Turnover of 2.58 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 Lucky Cement Co and its competitors. According to the industry distribution chart, Lucky Cement Co ranks #120 out of 403 companies in the Building Materials industry, placing it in the top 29.8%.
Is Lucky Cement Co's Receivables Turnover too high?
Lucky Cement Co's current Receivables Turnover is 2.58. The Building Materials industry median Receivables Turnover is 6.39. Lucky Cement Co's value of 2.58 is 59.6% below this industry median. Based on the distribution chart, Lucky Cement Co ranks #120 out of 403 companies in the Building Materials industry, which is above the industry midpoint. Overall, Lucky Cement Co has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lucky Cement Co's Receivables Turnover compare to CRH and VMC?
According to the Building Materials industry distribution chart, Lucky Cement Co ranks #120 out of 403 companies for Receivables Turnover. This puts Lucky Cement Co in the upper half of its industry. The industry median Receivables Turnover is 6.39. Lucky Cement Co's value of 2.58 is 59.6% 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 Building Materials company?
The median Receivables Turnover among Building Materials companies is 6.39, based on 403 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. Lucky Cement Co's current Receivables Turnover of 2.58 is 59.6% 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 Lucky Cement Co and its competitors. For the Building Materials industry, the median Receivables Turnover is 6.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lucky Cement Co's current Receivables Turnover is 2.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lucky Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Lucky Cement Co (TPE:1108) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$14.01, compared to a current price of NT$12.15 — trading 13.3% below its estimated fair value. The current Receivables Turnover is 2.58 and 59.6% below the Building Materials industry median of 6.39. Lucky Cement Co's overall GF Score™ is 76/100 with 2 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 Lucky Cement Co (TPE:1108), the current Receivables Turnover is 2.58 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 Lucky Cement Co (TPE:1108) Overvalued in 2026?
Based on GuruFocus' analysis, Lucky Cement Co stock appears to be undervalued.
The current stock price of NT$12.15 is trading 13.3% below its estimated GF Value™ of NT$14.01.
GuruFocus considers Lucky Cement Co to be Modestly Undervalued.
Key valuation signals for TPE:1108:
Receivables Turnover: 2.58
GF Value™: NT$14.01 vs. price of NT$12.15 (13.3% below fair value)
Industry Position: 59.6% below the Building Materials median (#120 of 403)
No single metric tells the full story. See the TPE:1108 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lucky Cement Co is a cement manufacturer and its revenue mainly comes from sales of cement, stone materials, and other cement products. Its products include Portland cement which is suitable for the construction of a Reservoir, Dam, bridge foundation, wharf, harbor, and construction in coast areas, Slag and Ashes. Geographically the activities are carried out in Taiwan.
76GF Score
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Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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