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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. Leofoo Development Co's Revenue for the
three
months ended in Mar. 2026 was NT$511 Mil. Leofoo Development Co's average Accounts Receivable for the
three
months ended in Mar. 2026 was NT$32 Mil.
Hence, Leofoo Development Co's Receivables Turnover for the
three
months ended in Mar. 2026 was 15.79.
Leofoo Development Co (TPE:2705) 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.
Leofoo Development Co Receivables Turnover Related Terms
Leofoo Development Co Receivables Turnover Historical Data
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The historical data trend for Leofoo 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.
TPE:2705 vs MAR, HLT, H: Receivables Turnover Comparison
For the Lodging subindustry, Leofoo 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.
Leofoo Development Co Receivables Turnover vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Leofoo Development Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Leofoo Development Co's Receivables Turnover falls into.
* 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.
Leofoo Development Co (TPE:2705) has a Receivables Turnover of 15.79 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 Leofoo Development Co and its competitors. According to the industry distribution chart, Leofoo Development Co ranks #77 out of 831 companies in the Travel & Leisure industry, placing it in the top 9.3%.
Is Leofoo Development Co's Receivables Turnover too high?
Leofoo Development Co's current Receivables Turnover is 15.79. The Travel & Leisure industry median Receivables Turnover is 14.05. Leofoo Development Co's value of 15.79 is 12.4% above this industry median. Based on the distribution chart, Leofoo Development Co ranks #77 out of 831 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Leofoo Development Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's Receivables Turnover compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Leofoo Development Co ranks #77 out of 831 companies for Receivables Turnover. This places Leofoo Development Co in the top 9% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 14.05. Leofoo Development Co's value of 15.79 is 12.4% above 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 Travel & Leisure company?
The median Receivables Turnover among Travel & Leisure companies is 14.05, based on 831 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. Leofoo Development Co's current Receivables Turnover of 15.79 is 12.4% above 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 Leofoo Development Co and its competitors. For the Travel & Leisure industry, the median Receivables Turnover is 14.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leofoo Development Co's current Receivables Turnover is 15.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$18.65, compared to a current price of NT$16.05 — trading 13.9% below its estimated fair value. The current Receivables Turnover is 15.79 and 12.4% above the Travel & Leisure industry median of 14.05. Leofoo Development Co's overall GF Score™ is 69/100 with 8 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 Leofoo Development Co (TPE:2705), the current Receivables Turnover is 15.79 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 Leofoo Development Co (TPE:2705) Overvalued in 2026?
Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued.
The current stock price of NT$16.05 is trading 13.9% below its estimated GF Value™ of NT$18.65.
GuruFocus considers Leofoo Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2705:
Receivables Turnover: 15.79
GF Value™: NT$18.65 vs. price of NT$16.05 (13.9% below fair value)
Industry Position: 12.4% above the Travel & Leisure median (#77 of 831)
No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
69GF Score
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