Taiwan Asia Semiconductor (TPE:2340) Receivables Turnover: 0.82 (As of Dec. 2025)

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TPE:2340 Taiwan Asia Semiconductor Corp TPE:2340
63 GF Score
Price NT$30.70
GF Value NT$35.91
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Taiwan Asia Semiconductor Receivables Turnover?

Taiwan Asia Semiconductor TPE:2340 +0.16% 63 Receivables Turnover is 0.82 as of Dec. 2025. GuruFocus rates TPE:2340 with a GF Score™ of 63/100 and a GF Value™ of NT$35.91 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,017 Semiconductors companies, Taiwan Asia Semiconductor ranks worse than 82.99% 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. Taiwan Asia Semiconductor's Revenue for the three months ended in Dec. 2025 was NT$1,063 Mil. Taiwan Asia Semiconductor's average Accounts Receivable for the three months ended in Dec. 2025 was NT$1,301 Mil. Hence, Taiwan Asia Semiconductor's Receivables Turnover for the three months ended in Dec. 2025 was 0.82.


Taiwan Asia Semiconductor  (TPE:2340) 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.


Taiwan Asia Semiconductor Receivables Turnover Related Terms


Taiwan Asia Semiconductor Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Taiwan Asia Semiconductor'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.

Taiwan Asia Semiconductor Receivables Turnover Chart

Taiwan Asia Semiconductor 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 4.18 4.34 3.97 3.49 3.54

Taiwan Asia Semiconductor 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 0.84 0.77 0.92 0.86 0.82

TPE:2340 vs NVDA, AVGO, MU: Receivables Turnover Comparison

For the Semiconductors subindustry, Taiwan Asia Semiconductor'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.


Taiwan Asia Semiconductor Receivables Turnover vs Semiconductors Industry

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

* The bar in red indicates where Taiwan Asia Semiconductor's Receivables Turnover falls into.


TPE:2340
63GF Score
Taiwan Asia Semiconductor Corp TPE:2340
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Asia Semiconductor Receivables Turnover Calculation

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

Taiwan Asia Semiconductor'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 )
=4326.285 / ((1262.486 + 1179.561) / 2 )
=4326.285 / 1221.0235
=3.54

Taiwan Asia Semiconductor'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 )
=1063.186 / ((1423.013 + 1179.561) / 2 )
=1063.186 / 1301.287
=0.82

* 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 0.82 mean?
Taiwan Asia Semiconductor (TPE:2340) has a Receivables Turnover of 0.82 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 Taiwan Asia Semiconductor and its competitors. According to the industry distribution chart, Taiwan Asia Semiconductor ranks #844 out of 1017 companies in the Semiconductors industry, placing it in the top 83%.
Is Taiwan Asia Semiconductor's Receivables Turnover too high?
Taiwan Asia Semiconductor's current Receivables Turnover is 0.82. The Semiconductors industry median Receivables Turnover is 5.81. Taiwan Asia Semiconductor's value of 0.82 is 85.9% below this industry median. Based on the distribution chart, Taiwan Asia Semiconductor ranks #844 out of 1017 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Taiwan Asia Semiconductor has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Asia Semiconductor's Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Taiwan Asia Semiconductor ranks #844 out of 1017 companies for Receivables Turnover. This places Taiwan Asia Semiconductor in the lower half of its industry. The industry median Receivables Turnover is 5.81. Taiwan Asia Semiconductor's value of 0.82 is 85.9% 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 5.81, based on 1,017 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. Taiwan Asia Semiconductor's current Receivables Turnover of 0.82 is 85.9% 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 Taiwan Asia Semiconductor and its competitors. For the Semiconductors industry, the median Receivables Turnover is 5.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiwan Asia Semiconductor's current Receivables Turnover is 0.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Asia Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Asia Semiconductor (TPE:2340) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$35.91, compared to a current price of NT$30.70 — trading 14.5% below its estimated fair value. The current Receivables Turnover is 0.82 and 85.9% below the Semiconductors industry median of 5.81. Taiwan Asia Semiconductor's overall GF Score™ is 63/100 with 6 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 Taiwan Asia Semiconductor (TPE:2340), the current Receivables Turnover is 0.82 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 Taiwan Asia Semiconductor (TPE:2340) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Asia Semiconductor stock appears to be undervalued. The current stock price of NT$30.70 is trading 14.5% below its estimated GF Value™ of NT$35.91. GuruFocus considers Taiwan Asia Semiconductor to be Modestly Undervalued.

Key valuation signals for TPE:2340:

  • Receivables Turnover: 0.82
  • GF Value™: NT$35.91 vs. price of NT$30.70 (14.5% below fair value)
  • GF Score™: 63/100 with 6 warning signs
  • Industry Position: 85.9% below the Semiconductors median (#844 of 1017)

No single metric tells the full story. See the TPE:2340 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Asia Semiconductor Business Description

Address No. 1, Lixing 5th Road, Hsinchu Science Park, Hsinchu, TWN, 300094
Taiwan Asia Semiconductor Corp mainly engaged in the manufacture and sales of semiconductor components as well as research and development, design, manufacture and sales of systems products. The company's products include Sensing Devices, Power Devices, Emitting Devices, Consumer and wearable, Industry, Automotive, Home Appliance, Security, Display, Lighting.
63GF Score

Get the complete analysis for TPE:2340

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

NT$30.70
Price
NT$35.91
GF Value