C Sun Manufacturing (TPE:2467) Receivables Turnover: 0.78 (As of Sep. 2025)


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$556.00
GF Value NT$226.30
Valuation Significantly Overvalued
! 9 Warning Signs
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What is C Sun Manufacturing Receivables Turnover?

C Sun Manufacturing TPE:2467 70 Receivables Turnover is 0.78 as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$226.30 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 3,024 Industrial Products companies, C Sun Manufacturing ranks worse than 73.15% 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. C Sun Manufacturing's Revenue for the three months ended in Sep. 2025 was NT$1,536 Mil. C Sun Manufacturing's average Accounts Receivable for the three months ended in Sep. 2025 was NT$1,960 Mil. Hence, C Sun Manufacturing's Receivables Turnover for the three months ended in Sep. 2025 was 0.78.


C Sun Manufacturing  (TPE:2467) 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.


C Sun Manufacturing Receivables Turnover Related Terms


C Sun Manufacturing Receivables Turnover Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Receivables Turnover Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.85 2.93 2.51 1.82 2.84

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 0.64 0.79 0.74 0.83 0.78

TPE:2467 vs GEV, ETN, PH: Receivables Turnover Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing Receivables Turnover vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Receivables Turnover falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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C Sun Manufacturing Receivables Turnover Calculation

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

C Sun Manufacturing's Receivables Turnover for the fiscal year that ended in Dec. 2024 is calculated as

Receivables Turnover (A: Dec. 2024 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2024 ) / ((Accounts Receivable (A: Dec. 2023 ) + Accounts Receivable (A: Dec. 2024 )) / count )
=4818.209 / ((1667.561 + 1726.828) / 2 )
=4818.209 / 1697.1945
=2.84

C Sun Manufacturing's Receivables Turnover for the quarter that ended in Sep. 2025 is calculated as

Receivables Turnover (Q: Sep. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Sep. 2025 ) / ((Accounts Receivable (Q: Jun. 2025 ) + Accounts Receivable (Q: Sep. 2025 )) / count )
=1536.107 / ((1800.178 + 2119.399) / 2 )
=1536.107 / 1959.7885
=0.78

* 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 0.78 mean?
C Sun Manufacturing (TPE:2467) has a Receivables Turnover of 0.78 as of Sep. 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 C Sun Manufacturing and its competitors. According to the industry distribution chart, C Sun Manufacturing ranks #2212 out of 3024 companies in the Industrial Products industry, placing it in the top 73.1%.
Is C Sun Manufacturing's Receivables Turnover too high?
C Sun Manufacturing's current Receivables Turnover is 0.78. The Industrial Products industry median Receivables Turnover is 4.45. C Sun Manufacturing's value of 0.78 is 82.5% below this industry median. Based on the distribution chart, C Sun Manufacturing ranks #2212 out of 3024 companies in the Industrial Products industry, which is below the industry midpoint. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Receivables Turnover compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #2212 out of 3024 companies for Receivables Turnover. This places C Sun Manufacturing in the lower half of its industry. The industry median Receivables Turnover is 4.45. C Sun Manufacturing's value of 0.78 is 82.5% 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 an Industrial Products company?
The median Receivables Turnover among Industrial Products companies is 4.45, based on 3,024 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. C Sun Manufacturing's current Receivables Turnover of 0.78 is 82.5% 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 C Sun Manufacturing and its competitors. For the Industrial Products industry, the median Receivables Turnover is 4.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current Receivables Turnover is 0.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$226.30, compared to a current price of NT$556.00 — trading 145.7% above its estimated fair value. The current Receivables Turnover is 0.78 and 82.5% below the Industrial Products industry median of 4.45. C Sun Manufacturing's overall GF Score™ is 70/100 with 9 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 C Sun Manufacturing (TPE:2467), the current Receivables Turnover is 0.78 as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$556.00 is trading 145.7% above its estimated GF Value™ of NT$226.30. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Receivables Turnover: 0.78
  • GF Value™: NT$226.30 vs. price of NT$556.00 (145.7% above fair value)
  • GF Score™: 70/100 with 9 warning signs
  • Industry Position: 82.5% below the Industrial Products median (#2212 of 3024)

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$556.00
Price
NT$226.30
GF Value