Hua Yu Lien Development Co (TPE:1436) Receivables Turnover: 834.77 (As of Mar. 2026)

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.

TPE:1436 Hua Yu Lien Development Co Ltd TPE:1436
74 GF Score
Price NT$36.30
GF Value NT$54.67
Valuation Possible Value Trap
! 7 Warning Signs
View Full Analysis

What is Hua Yu Lien Development Co Receivables Turnover?

Hua Yu Lien Development Co TPE:1436 +2.25% 74 Receivables Turnover is 834.77 as of Mar. 2026. GuruFocus rates TPE:1436 with a GF Score™ of 74/100 and a GF Value™ of NT$54.67 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 1,667 Real Estate companies, Hua Yu Lien Development Co ranks better than 97.48% 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. Hua Yu Lien Development Co's Revenue for the three months ended in Mar. 2026 was NT$73 Mil. Hua Yu Lien Development Co's average Accounts Receivable for the three months ended in Mar. 2026 was NT$0 Mil. Hence, Hua Yu Lien Development Co's Receivables Turnover for the three months ended in Mar. 2026 was 834.77.


Hua Yu Lien Development Co  (TPE:1436) 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.


Hua Yu Lien Development Co Receivables Turnover Related Terms


Hua Yu Lien Development Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Hua Yu Lien Development 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.

Hua Yu Lien Development Co Receivables Turnover Chart

Hua Yu Lien Development 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 1,423.38 0.00 37,009.34 171,734.89 105,159.78

Hua Yu Lien Development 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 1,312.79 98.25 151.44 5,371.57 834.77

Hua Yu Lien Development Co Receivables Turnover Competitor Comparison

For the Real Estate - Development subindustry, Hua Yu Lien Development 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.


Hua Yu Lien Development Co Receivables Turnover vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Hua Yu Lien Development Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Hua Yu Lien Development Co's Receivables Turnover falls into.


TPE:1436
74GF Score
Hua Yu Lien Development Co Ltd TPE:1436
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hua Yu Lien Development Co Receivables Turnover Calculation

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

Hua Yu Lien Development 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 )
=3890.912 / ((0.037 + 0.037) / 2 )
=3890.912 / 0.037
=105,159.78

Hua Yu Lien Development 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 )
=72.625 / ((0.037 + 0.137) / 2 )
=72.625 / 0.087
=834.77

* 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 834.77 mean?
Hua Yu Lien Development Co (TPE:1436) has a Receivables Turnover of 834.77 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 Hua Yu Lien Development Co and its competitors. According to the industry distribution chart, Hua Yu Lien Development Co ranks #42 out of 1667 companies in the Real Estate industry, placing it in the top 2.5%.
Is Hua Yu Lien Development Co's Receivables Turnover too high?
Hua Yu Lien Development Co's current Receivables Turnover is 834.77. The Real Estate industry median Receivables Turnover is 10.56. Hua Yu Lien Development Co's value of 834.77 is 7805% above this industry median. Based on the distribution chart, Hua Yu Lien Development Co ranks #42 out of 1667 companies in the Real Estate industry, which is in the top quartile — a strong position relative to peers. Overall, Hua Yu Lien Development Co has a GF Score™ of 74/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Hua Yu Lien Development Co's Receivables Turnover compare to competitors?
According to the Real Estate industry distribution chart, Hua Yu Lien Development Co ranks #42 out of 1667 companies for Receivables Turnover. This places Hua Yu Lien Development Co in the top 3% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 10.56. Hua Yu Lien Development Co's value of 834.77 is 7805% above 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 Real Estate company?
The median Receivables Turnover among Real Estate companies is 10.56, based on 1,667 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. Hua Yu Lien Development Co's current Receivables Turnover of 834.77 is 7805% above 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 Hua Yu Lien Development Co and its competitors. For the Real Estate industry, the median Receivables Turnover is 10.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hua Yu Lien Development Co's current Receivables Turnover is 834.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hua Yu Lien Development Co stock overvalued right now?
Based on GuruFocus' analysis, Hua Yu Lien Development Co (TPE:1436) is currently considered Possible Value Trap. The stock's GF Value™ is NT$54.67, compared to a current price of NT$36.30 — trading 33.6% below its estimated fair value. The current Receivables Turnover is 834.77 and 7805% above the Real Estate industry median of 10.56. Hua Yu Lien Development Co's overall GF Score™ is 74/100 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 Hua Yu Lien Development Co (TPE:1436), the current Receivables Turnover is 834.77 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 Hua Yu Lien Development Co (TPE:1436) Overvalued in 2026?

Based on GuruFocus' analysis, Hua Yu Lien Development Co stock appears to be undervalued. The current stock price of NT$36.30 is trading 33.6% below its estimated GF Value™ of NT$54.67. GuruFocus considers Hua Yu Lien Development Co to be Possible Value Trap.

Key valuation signals for TPE:1436:

  • Receivables Turnover: 834.77
  • GF Value™: NT$54.67 vs. price of NT$36.30 (33.6% below fair value)
  • GF Score™: 74/100 with 7 warning signs
  • Industry Position: 7805% above the Real Estate median (#42 of 1667)

No single metric tells the full story. See the TPE:1436 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hua Yu Lien Development Co Business Description

Address No. 85,Wenlong Road, 11th Floor, Fengshan District, Kaohsiung City, TWN
Hua Yu Lien Development Co Ltd is engaged in Housing and Building Development and Rental, Real Estate Business, and Real Estate Leasing Business. Its reportable segments are: Building Department segment includes Real Estate Business, and Construction segment includes Business of buildings and civil construction. The group generates the majority of its revenue from the Building Department segment.
74GF Score

Get the complete analysis for TPE:1436

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

NT$36.30
Price
NT$54.67
GF Value