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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. San Fang Chemical Industry Co's Revenue for the
three
months ended in Mar. 2026 was NT$2,953 Mil. San Fang Chemical Industry Co's average Accounts Receivable for the
three
months ended in Mar. 2026 was NT$1,664 Mil.
Hence, San Fang Chemical Industry Co's Receivables Turnover for the
three
months ended in Mar. 2026 was 1.77.
San Fang Chemical Industry Co (TPE:1307) 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.
San Fang Chemical Industry Co Receivables Turnover Related Terms
San Fang Chemical Industry Co Receivables Turnover Historical Data
* 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.
San Fang Chemical Industry Co Receivables Turnover Chart
San Fang Chemical Industry Co Receivables Turnover Competitor Comparison
For the Textile Manufacturing subindustry, San Fang Chemical Industry 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.
San Fang Chemical Industry Co Receivables Turnover vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where San Fang Chemical Industry 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.
San Fang Chemical Industry Co (TPE:1307) has a Receivables Turnover of 1.77 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 San Fang Chemical Industry Co and its competitors. According to the industry distribution chart, San Fang Chemical Industry Co ranks #547 out of 1035 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 52.9%.
Is San Fang Chemical Industry Co's Receivables Turnover too high?
San Fang Chemical Industry Co's current Receivables Turnover is 1.77. The Manufacturing - Apparel & Accessories industry median Receivables Turnover is 6.89. San Fang Chemical Industry Co's value of 1.77 is 74.3% below this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #547 out of 1035 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, San Fang Chemical Industry Co has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's Receivables Turnover compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #547 out of 1035 companies for Receivables Turnover. This places San Fang Chemical Industry Co in the lower half of its industry. The industry median Receivables Turnover is 6.89. San Fang Chemical Industry Co's value of 1.77 is 74.3% 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 Manufacturing - Apparel & Accessories company?
The median Receivables Turnover among Manufacturing - Apparel & Accessories companies is 6.89, based on 1,035 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. San Fang Chemical Industry Co's current Receivables Turnover of 1.77 is 74.3% 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 San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Receivables Turnover is 6.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Receivables Turnover is 1.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fang Chemical Industry Co stock overvalued right now?
Based on GuruFocus' analysis, San Fang Chemical Industry Co (TPE:1307) is currently considered Fairly Valued. The stock's GF Value™ is NT$33.52, compared to a current price of NT$30.65 — trading 8.6% below its estimated fair value. The current Receivables Turnover is 1.77 and 74.3% below the Manufacturing - Apparel & Accessories industry median of 6.89. San Fang Chemical Industry Co's overall GF Score™ is 86/100 with 3 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 San Fang Chemical Industry Co (TPE:1307), the current Receivables Turnover is 1.77 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 San Fang Chemical Industry Co (TPE:1307) Overvalued in 2026?
Based on GuruFocus' analysis, San Fang Chemical Industry Co stock appears to be undervalued.
The current stock price of NT$30.65 is trading 8.6% below its estimated GF Value™ of NT$33.52.
GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.
Key valuation signals for TPE:1307:
Receivables Turnover: 1.77
GF Value™: NT$33.52 vs. price of NT$30.65 (8.6% below fair value)
Industry Position: 74.3% below the Manufacturing - Apparel & Accessories median (#547 of 1035)
No single metric tells the full story. See the TPE:1307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
San Fang Chemical Industry Co Business Description
San Fang Chemical Industry Co Ltd is a Taiwan-based company. The company's operating segments are, San Fang Chemical Industry Co., Ltd., which includes Manufacturing and sales of artificial leather, synthetic resin, and other materials. San Fang Development, BBH, San Fang International, and subsidiary MPL, Dongguan Baoliang, and GTL. GII and subsidiary SFV(GII). jOB and subsidiary PTS (PTS). Bestac Advanced Material Co., Ltd., Forich Advanced Materials Co., Ltd. San Fang Development, San Fang Financial Holdings, and GCL-Mainly in the financial holdings and investment business.
86GF Score
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