Champion Building Materials Co (TPE:1806) Receivables Turnover: 2.75 (As of Dec. 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.

TPE:1806 Champion Building Materials Co Ltd TPE:1806
69 GF Score
Price NT$8.18
GF Value NT$10.89
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is Champion Building Materials Co Receivables Turnover?

Champion Building Materials Co TPE:1806 69 Receivables Turnover is 2.75 as of Dec. 2025. GuruFocus rates TPE:1806 with a GF Score™ of 69/100 and a GF Value™ of NT$10.89 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 1,760 Construction companies, Champion Building Materials Co ranks better than 82.39% 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. Champion Building Materials Co's Revenue for the three months ended in Dec. 2025 was NT$702 Mil. Champion Building Materials Co's average Accounts Receivable for the three months ended in Dec. 2025 was NT$255 Mil. Hence, Champion Building Materials Co's Receivables Turnover for the three months ended in Dec. 2025 was 2.75.


Champion Building Materials Co  (TPE:1806) 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.


Champion Building Materials Co Receivables Turnover Related Terms


Champion Building Materials Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Champion Building Materials 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.

Champion Building Materials Co Receivables Turnover Chart

Champion Building Materials 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 4.96 6.40 9.83 10.40 12.27

Champion Building Materials Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 2.62 2.15 1.92 2.00 2.75

TPE:1806 vs TT, JCI, CARR: Receivables Turnover Comparison

For the Building Products & Equipment subindustry, Champion Building Materials 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.


Champion Building Materials Co Receivables Turnover vs Construction Industry

For the Construction industry and Industrials sector, Champion Building Materials Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Champion Building Materials Co's Receivables Turnover falls into.


TPE:1806
69GF Score
Champion Building Materials Co Ltd TPE:1806
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Champion Building Materials Co Receivables Turnover Calculation

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

Champion Building Materials 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 )
=3260.034 / ((320.569 + 210.696) / 2 )
=3260.034 / 265.6325
=12.27

Champion Building Materials Co's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Sep. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=701.695 / ((298.982 + 210.696) / 2 )
=701.695 / 254.839
=2.75

* 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 2.75 mean?
Champion Building Materials Co (TPE:1806) has a Receivables Turnover of 2.75 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 Champion Building Materials Co and its competitors. According to the industry distribution chart, Champion Building Materials Co ranks #310 out of 1760 companies in the Construction industry, placing it in the top 17.6%.
Is Champion Building Materials Co's Receivables Turnover too high?
Champion Building Materials Co's current Receivables Turnover is 2.75. The Construction industry median Receivables Turnover is 4.78. Champion Building Materials Co's value of 2.75 is 42.5% below this industry median. Based on the distribution chart, Champion Building Materials Co ranks #310 out of 1760 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Champion Building Materials Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Champion Building Materials Co's Receivables Turnover compare to TT and JCI?
According to the Construction industry distribution chart, Champion Building Materials Co ranks #310 out of 1760 companies for Receivables Turnover. This places Champion Building Materials Co in the top 18% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 4.78. Champion Building Materials Co's value of 2.75 is 42.5% 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 Construction company?
The median Receivables Turnover among Construction companies is 4.78, based on 1,760 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. Champion Building Materials Co's current Receivables Turnover of 2.75 is 42.5% 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 Champion Building Materials Co and its competitors. For the Construction industry, the median Receivables Turnover is 4.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Champion Building Materials Co's current Receivables Turnover is 2.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Champion Building Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Champion Building Materials Co (TPE:1806) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.89, compared to a current price of NT$8.18 — trading 24.9% below its estimated fair value. The current Receivables Turnover is 2.75 and 42.5% below the Construction industry median of 4.78. Champion Building Materials Co's overall GF Score™ is 69/100 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 Champion Building Materials Co (TPE:1806), the current Receivables Turnover is 2.75 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 Champion Building Materials Co (TPE:1806) Overvalued in 2026?

Based on GuruFocus' analysis, Champion Building Materials Co stock appears to be undervalued. The current stock price of NT$8.18 is trading 24.9% below its estimated GF Value™ of NT$10.89. GuruFocus considers Champion Building Materials Co to be Modestly Undervalued.

Key valuation signals for TPE:1806:

  • Receivables Turnover: 2.75
  • GF Value™: NT$10.89 vs. price of NT$8.18 (24.9% below fair value)
  • GF Score™: 69/100 with 7 warning signs
  • Industry Position: 42.5% below the Construction median (#310 of 1760)

No single metric tells the full story. See the TPE:1806 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Champion Building Materials Co Business Description

Address No.200-7, Zhugaocuo, Zhunan Township, Dapu Village, Miaoli County, Miaoli, TWN, 350026
Champion Building Materials Co Ltd is engaged in the production and sales of ceramic products, stone products, fire-resistant materials, and other chemical products. It is also engaged in the development business for particular industry zones, new towns, and new communities. The company has three reportable segments: the Tiles business, the Chinese business segment, and the Wooden floor business segment. The Tiles business segment generates the majority of its revenue and engages in manufacturing, sales, and purchase of various floor tiles, wall tiles, polished tiles, and functional tiles in the Taiwan region. Geographically, the company derives its key revenue from Asia and the rest from America and Australia.
69GF Score

Get the complete analysis for TPE:1806

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

NT$8.18
Price
NT$10.89
GF Value