Lien Chang Electronic Enterprise Co (TPE:2431) Receivables Turnover: 1.39 (As of Mar. 2026)

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TPE:2431 Lien Chang Electronic Enterprise Co Ltd TPE:2431
52 GF Score
Price NT$10.50
GF Value NT$8.25
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Lien Chang Electronic Enterprise Co Receivables Turnover?

Lien Chang Electronic Enterprise Co TPE:2431 +3.96% 52 Receivables Turnover is 1.39 as of Mar. 2026. GuruFocus rates TPE:2431 with a GF Score™ of 52/100 and a GF Value™ of NT$8.25 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 2,467 Hardware companies, Lien Chang Electronic Enterprise Co ranks better than 61.05% 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. Lien Chang Electronic Enterprise Co's Revenue for the three months ended in Mar. 2026 was NT$62.6 Mil. Lien Chang Electronic Enterprise Co's average Accounts Receivable for the three months ended in Mar. 2026 was NT$45.0 Mil. Hence, Lien Chang Electronic Enterprise Co's Receivables Turnover for the three months ended in Mar. 2026 was 1.39.


Lien Chang Electronic Enterprise Co  (TPE:2431) 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.


Lien Chang Electronic Enterprise Co Receivables Turnover Related Terms


Lien Chang Electronic Enterprise Co Receivables Turnover Historical Data

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The historical data trend for Lien Chang Electronic Enterprise 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.

Lien Chang Electronic Enterprise Co Receivables Turnover Chart

Lien Chang Electronic Enterprise 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 3.91 4.35 4.15 3.97 5.67

Lien Chang Electronic Enterprise 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 1.38 1.63 1.54 1.26 1.39

TPE:2431 vs APH, GLW, TEL: Receivables Turnover Comparison

For the Electronic Components subindustry, Lien Chang Electronic Enterprise 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.


Lien Chang Electronic Enterprise Co Receivables Turnover vs Hardware Industry

For the Hardware industry and Technology sector, Lien Chang Electronic Enterprise Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Lien Chang Electronic Enterprise Co's Receivables Turnover falls into.


TPE:2431
52GF Score
Lien Chang Electronic Enterprise Co Ltd TPE:2431
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Lien Chang Electronic Enterprise Co Receivables Turnover Calculation

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

Lien Chang Electronic Enterprise 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 )
=375.211 / ((86.658 + 45.767) / 2 )
=375.211 / 66.2125
=5.67

Lien Chang Electronic Enterprise 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 )
=62.551 / ((45.767 + 44.188) / 2 )
=62.551 / 44.9775
=1.39

* 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 1.39 mean?
Lien Chang Electronic Enterprise Co (TPE:2431) has a Receivables Turnover of 1.39 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 Lien Chang Electronic Enterprise Co and its competitors. According to the industry distribution chart, Lien Chang Electronic Enterprise Co ranks #961 out of 2467 companies in the Hardware industry, placing it in the top 39%.
Is Lien Chang Electronic Enterprise Co's Receivables Turnover too high?
Lien Chang Electronic Enterprise Co's current Receivables Turnover is 1.39. The Hardware industry median Receivables Turnover is 4.90. Lien Chang Electronic Enterprise Co's value of 1.39 is 71.6% below this industry median. Based on the distribution chart, Lien Chang Electronic Enterprise Co ranks #961 out of 2467 companies in the Hardware industry, which is above the industry midpoint. Overall, Lien Chang Electronic Enterprise Co has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lien Chang Electronic Enterprise Co's Receivables Turnover compare to APH and GLW?
According to the Hardware industry distribution chart, Lien Chang Electronic Enterprise Co ranks #961 out of 2467 companies for Receivables Turnover. This puts Lien Chang Electronic Enterprise Co in the upper half of its industry. The industry median Receivables Turnover is 4.90. Lien Chang Electronic Enterprise Co's value of 1.39 is 71.6% 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 Hardware company?
The median Receivables Turnover among Hardware companies is 4.90, based on 2,467 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. Lien Chang Electronic Enterprise Co's current Receivables Turnover of 1.39 is 71.6% 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 Lien Chang Electronic Enterprise Co and its competitors. For the Hardware industry, the median Receivables Turnover is 4.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lien Chang Electronic Enterprise Co's current Receivables Turnover is 1.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lien Chang Electronic Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Lien Chang Electronic Enterprise Co (TPE:2431) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$8.25, compared to a current price of NT$10.50 — trading 27.3% above its estimated fair value. The current Receivables Turnover is 1.39 and 71.6% below the Hardware industry median of 4.90. Lien Chang Electronic Enterprise Co's overall GF Score™ is 52/100 with 2 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 Lien Chang Electronic Enterprise Co (TPE:2431), the current Receivables Turnover is 1.39 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 Lien Chang Electronic Enterprise Co (TPE:2431) Overvalued in 2026?

Based on GuruFocus' analysis, Lien Chang Electronic Enterprise Co stock appears to be overvalued. The current stock price of NT$10.50 is trading 27.3% above its estimated GF Value™ of NT$8.25. GuruFocus considers Lien Chang Electronic Enterprise Co to be Modestly Overvalued.

Key valuation signals for TPE:2431:

  • Receivables Turnover: 1.39
  • GF Value™: NT$8.25 vs. price of NT$10.50 (27.3% above fair value)
  • GF Score™: 52/100 with 2 warning signs
  • Industry Position: 71.6% below the Hardware median (#961 of 2467)

No single metric tells the full story. See the TPE:2431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lien Chang Electronic Enterprise Co Business Description

Address Section 6, Nanjing East Road, 11th Floor, Number 501, Neihu District, Taipei, TWN, 11469
Lien Chang Electronic Enterprise Co Ltd is mainly engaged in the manufacture and trading of display monitors and power supply units. The company specializes in ODM manufacturing of power supply units, charging devices, and BLDC controllers, catering to industries including consumer electronics, household appliances, industrial equipment and automotive components. Its products and services include Drone ESC, Consumer Chargers, Power Supply Units, Motor/Compressor Drivers, Automotive Parts OEM, and Display. Geographically, the company generates a majority of its revenue from Asia.
52GF Score

Get the complete analysis for TPE:2431

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

NT$10.50
Price
NT$8.25
GF Value