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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. Simple Mart Retail Co's Revenue for the
three
months ended in Dec. 2025 was NT$3,835 Mil. Simple Mart Retail Co's average Accounts Receivable for the
three
months ended in Dec. 2025 was NT$63 Mil.
Hence, Simple Mart Retail Co's Receivables Turnover for the
three
months ended in Dec. 2025 was 60.56.
Simple Mart Retail Co (TPE:2945) 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.
Simple Mart Retail Co Receivables Turnover Related Terms
Simple Mart Retail Co Receivables Turnover Historical Data
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The historical data trend for Simple Mart Retail 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:2945 vs KR, SFM: Receivables Turnover Comparison
For the Grocery Stores subindustry, Simple Mart Retail 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.
Simple Mart Retail Co Receivables Turnover vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Simple Mart Retail Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Simple Mart Retail 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.
Simple Mart Retail Co (TPE:2945) has a Receivables Turnover of 60.56 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 Simple Mart Retail Co and its competitors. According to the industry distribution chart, Simple Mart Retail Co ranks #17 out of 303 companies in the Retail - Defensive industry, placing it in the top 5.6%.
Is Simple Mart Retail Co's Receivables Turnover too high?
Simple Mart Retail Co's current Receivables Turnover is 60.56. The Retail - Defensive industry median Receivables Turnover is 16.42. Simple Mart Retail Co's value of 60.56 is 268.8% above this industry median. Based on the distribution chart, Simple Mart Retail Co ranks #17 out of 303 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Simple Mart Retail Co has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Simple Mart Retail Co's Receivables Turnover compare to KR and SFM?
According to the Retail - Defensive industry distribution chart, Simple Mart Retail Co ranks #17 out of 303 companies for Receivables Turnover. This places Simple Mart Retail Co in the top 6% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 16.42. Simple Mart Retail Co's value of 60.56 is 268.8% 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 Retail - Defensive company?
The median Receivables Turnover among Retail - Defensive companies is 16.42, based on 303 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. Simple Mart Retail Co's current Receivables Turnover of 60.56 is 268.8% 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 Simple Mart Retail Co and its competitors. For the Retail - Defensive industry, the median Receivables Turnover is 16.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Simple Mart Retail Co's current Receivables Turnover is 60.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Simple Mart Retail Co stock overvalued right now?
Based on GuruFocus' analysis, Simple Mart Retail Co (TPE:2945) is currently considered Fairly Valued. The stock's GF Value™ is NT$43.14, compared to a current price of NT$41.20 — trading 4.5% below its estimated fair value. The current Receivables Turnover is 60.56 and 268.8% above the Retail - Defensive industry median of 16.42. Simple Mart Retail Co's overall GF Score™ is 83/100 with 4 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 Simple Mart Retail Co (TPE:2945), the current Receivables Turnover is 60.56 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 Simple Mart Retail Co (TPE:2945) Overvalued in 2026?
Based on GuruFocus' analysis, Simple Mart Retail Co stock appears to be undervalued.
The current stock price of NT$41.20 is trading 4.5% below its estimated GF Value™ of NT$43.14.
GuruFocus considers Simple Mart Retail Co to be Fairly Valued.
Key valuation signals for TPE:2945:
Receivables Turnover: 60.56
GF Value™: NT$43.14 vs. price of NT$41.20 (4.5% below fair value)
Industry Position: 268.8% above the Retail - Defensive median (#17 of 303)
No single metric tells the full story. See the TPE:2945 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Simple Mart Retail Co Ltd operates a retail chain of stores in Taiwan. The group has two reportable segments which mainly engage in selling daily commodities to customers; while the other segment engages in home shopping, health supplements, over-the-counter medicines, cosmetics, and organic products, as well as retail business on pet food and supplies.
83GF Score
Get the complete analysis for TPE:2945
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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