Sakura Development Co (TPE:2539) Receivables Turnover: 8.65 (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:2539 Sakura Development Co Ltd TPE:2539
84 GF Score
Price NT$42.65
GF Value NT$86.54
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Sakura Development Co Receivables Turnover?

Sakura Development Co TPE:2539 -0.70% 84 Receivables Turnover is 8.65 as of Dec. 2025. GuruFocus rates TPE:2539 with a GF Score™ of 84/100 and a GF Value™ of NT$86.54 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 1,667 Real Estate companies, Sakura Development Co ranks better than 71.87% 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. Sakura Development Co's Revenue for the three months ended in Dec. 2025 was NT$4,091 Mil. Sakura Development Co's average Accounts Receivable for the three months ended in Dec. 2025 was NT$473 Mil. Hence, Sakura Development Co's Receivables Turnover for the three months ended in Dec. 2025 was 8.65.


Sakura Development Co  (TPE:2539) 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.


Sakura Development Co Receivables Turnover Related Terms


Sakura Development Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Sakura Development 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.

Sakura Development Co Receivables Turnover Chart

Sakura Development 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 254.10 4,389.59 190.65 58.51 60.54

Sakura Development 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 52.96 11.00 2.44 4.77 8.65

Sakura Development Co Receivables Turnover Competitor Comparison

For the Real Estate - Development subindustry, Sakura Development 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.


Sakura Development Co Receivables Turnover vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Sakura Development Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Sakura Development Co's Receivables Turnover falls into.


TPE:2539
84GF Score
Sakura Development Co Ltd TPE:2539
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sakura Development Co Receivables Turnover Calculation

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

Sakura Development 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 )
=14003.249 / ((271.243 + 191.37) / 2 )
=14003.249 / 231.3065
=60.54

Sakura Development 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 )
=4090.681 / ((754.594 + 191.37) / 2 )
=4090.681 / 472.982
=8.65

* 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 8.65 mean?
Sakura Development Co (TPE:2539) has a Receivables Turnover of 8.65 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 Sakura Development Co and its competitors. According to the industry distribution chart, Sakura Development Co ranks #469 out of 1667 companies in the Real Estate industry, placing it in the top 28.1%.
Is Sakura Development Co's Receivables Turnover too high?
Sakura Development Co's current Receivables Turnover is 8.65. The Real Estate industry median Receivables Turnover is 10.56. Sakura Development Co's value of 8.65 is 18.1% below this industry median. Based on the distribution chart, Sakura Development Co ranks #469 out of 1667 companies in the Real Estate industry, which is above the industry midpoint. Overall, Sakura Development Co has a GF Score™ of 84/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sakura Development Co's Receivables Turnover compare to competitors?
According to the Real Estate industry distribution chart, Sakura Development Co ranks #469 out of 1667 companies for Receivables Turnover. This puts Sakura Development Co in the upper half of its industry. The industry median Receivables Turnover is 10.56. Sakura Development Co's value of 8.65 is 18.1% 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 Real Estate company?
The median Receivables Turnover among Real Estate companies is 10.56, based on 1,667 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. Sakura Development Co's current Receivables Turnover of 8.65 is 18.1% 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 Sakura Development Co and its competitors. For the Real Estate industry, the median Receivables Turnover is 10.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sakura Development Co's current Receivables Turnover is 8.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sakura Development Co stock overvalued right now?
Based on GuruFocus' analysis, Sakura Development Co (TPE:2539) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$86.54, compared to a current price of NT$42.65 — trading 50.7% below its estimated fair value. The current Receivables Turnover is 8.65 and 18.1% below the Real Estate industry median of 10.56. Sakura Development Co's overall GF Score™ is 84/100 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 Sakura Development Co (TPE:2539), the current Receivables Turnover is 8.65 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 Sakura Development Co (TPE:2539) Overvalued in 2026?

Based on GuruFocus' analysis, Sakura Development Co stock appears to be undervalued. The current stock price of NT$42.65 is trading 50.7% below its estimated GF Value™ of NT$86.54. GuruFocus considers Sakura Development Co to be Significantly Undervalued.

Key valuation signals for TPE:2539:

  • Receivables Turnover: 8.65
  • GF Value™: NT$86.54 vs. price of NT$42.65 (50.7% below fair value)
  • GF Score™: 84/100 with 2 warning signs
  • Industry Position: 18.1% below the Real Estate median (#469 of 1667)

No single metric tells the full story. See the TPE:2539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sakura Development Co Business Description

Address Taiwan Boulevard, 4th Floor, No. 239, Section 2, West District, Taichung, TWN, 403
Sakura Development Co Ltd engages in the business of construction of public housing, selling and leasing of residential and commercial buildings, gardening and consulting of real estate investment. Its is into two reportable operating segments: Development Segment: Engaging construction contractors to build commercial buildings and residential properties for rental and sale purposes. Construction Segment: Engaging in the contracting of civil and architectural construction projects. Majority revenue is generated from Development Segment.
84GF Score

Get the complete analysis for TPE:2539

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

NT$42.65
Price
NT$86.54
GF Value