Orient Semiconductor Electronics (TPE:2329) Receivables Turnover: 1.05 (As of Mar. 2026)

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TPE:2329 Orient Semiconductor Electronics Ltd TPE:2329
82 GF Score
Price NT$40.65
GF Value NT$58.46
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Orient Semiconductor Electronics Receivables Turnover?

Orient Semiconductor Electronics TPE:2329 -8.55% 82 Receivables Turnover is 1.05 as of Mar. 2026. GuruFocus rates TPE:2329 with a GF Score™ of 82/100 and a GF Value™ of NT$58.46 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,018 Semiconductors companies, Orient Semiconductor Electronics ranks worse than 70.53% 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. Orient Semiconductor Electronics's Revenue for the three months ended in Mar. 2026 was NT$4,860 Mil. Orient Semiconductor Electronics's average Accounts Receivable for the three months ended in Mar. 2026 was NT$4,620 Mil. Hence, Orient Semiconductor Electronics's Receivables Turnover for the three months ended in Mar. 2026 was 1.05.


Orient Semiconductor Electronics  (TPE:2329) 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.


Orient Semiconductor Electronics Receivables Turnover Related Terms


Orient Semiconductor Electronics Receivables Turnover Historical Data

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The historical data trend for Orient Semiconductor Electronics'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.

Orient Semiconductor Electronics Receivables Turnover Chart

Orient Semiconductor Electronics 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 5.51 4.87 4.46 3.76 4.45

Orient Semiconductor Electronics 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 1.01 1.17 1.02 1.06 1.05

TPE:2329 vs NVDA, AVGO, MU: Receivables Turnover Comparison

For the Semiconductors subindustry, Orient Semiconductor Electronics'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.


Orient Semiconductor Electronics Receivables Turnover vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Orient Semiconductor Electronics's Receivables Turnover falls into.


TPE:2329
82GF Score
Orient Semiconductor Electronics Ltd TPE:2329
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Orient Semiconductor Electronics Receivables Turnover Calculation

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

Orient Semiconductor Electronics'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 )
=19683.311 / ((4195.12 + 4650.711) / 2 )
=19683.311 / 4422.9155
=4.45

Orient Semiconductor Electronics'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 )
=4860.476 / ((4650.711 + 4589.386) / 2 )
=4860.476 / 4620.0485
=1.05

* 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 1.05 mean?
Orient Semiconductor Electronics (TPE:2329) has a Receivables Turnover of 1.05 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 Orient Semiconductor Electronics and its competitors. According to the industry distribution chart, Orient Semiconductor Electronics ranks #718 out of 1018 companies in the Semiconductors industry, placing it in the top 70.5%.
Is Orient Semiconductor Electronics' Receivables Turnover too high?
Orient Semiconductor Electronics' current Receivables Turnover is 1.05. The Semiconductors industry median Receivables Turnover is 5.82. Orient Semiconductor Electronics' value of 1.05 is 81.9% below this industry median. Based on the distribution chart, Orient Semiconductor Electronics ranks #718 out of 1018 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Orient Semiconductor Electronics has a GF Score™ of 82/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Orient Semiconductor Electronics ranks #718 out of 1018 companies for Receivables Turnover. This places Orient Semiconductor Electronics in the lower half of its industry. The industry median Receivables Turnover is 5.82. Orient Semiconductor Electronics' value of 1.05 is 81.9% 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 Semiconductors company?
The median Receivables Turnover among Semiconductors companies is 5.82, based on 1,018 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. Orient Semiconductor Electronics's current Receivables Turnover of 1.05 is 81.9% 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 Orient Semiconductor Electronics and its competitors. For the Semiconductors industry, the median Receivables Turnover is 5.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orient Semiconductor Electronics's current Receivables Turnover is 1.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$58.46, compared to a current price of NT$40.65 — trading 30.5% below its estimated fair value. The current Receivables Turnover is 1.05 and 81.9% below the Semiconductors industry median of 5.82. Orient Semiconductor Electronics' overall GF Score™ is 82/100 with 1 warning sign 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 Orient Semiconductor Electronics (TPE:2329), the current Receivables Turnover is 1.05 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be undervalued. The current stock price of NT$40.65 is trading 30.5% below its estimated GF Value™ of NT$58.46. GuruFocus considers Orient Semiconductor Electronics to be Significantly Undervalued.

Key valuation signals for TPE:2329:

  • Receivables Turnover: 1.05
  • GF Value™: NT$58.46 vs. price of NT$40.65 (30.5% below fair value)
  • GF Score™: 82/100 with 1 warning sign
  • Industry Position: 81.9% below the Semiconductors median (#718 of 1018)

No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Semiconductor Electronics Business Description

Address No. 9 Central 3rd Street, Nanzi Processing Export Zone, Kaohsiung, TWN, 811
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
82GF Score

Get the complete analysis for TPE:2329

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

NT$40.65
Price
NT$58.46
GF Value