Holy Stone Enterprise Co (TPE:3026) Receivables Turnover: 0.94 (As of Mar. 2026)

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:3026 Holy Stone Enterprise Co Ltd TPE:3026
62 GF Score
Price NT$459.50
GF Value NT$106.15
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Holy Stone Enterprise Co Receivables Turnover?

Holy Stone Enterprise Co TPE:3026 +2.11% 62 Receivables Turnover is 0.94 as of Mar. 2026. GuruFocus rates TPE:3026 with a GF Score™ of 62/100 and a GF Value™ of NT$106.15 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,467 Hardware companies, Holy Stone Enterprise Co ranks worse than 67.69% 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. Holy Stone Enterprise Co's Revenue for the three months ended in Mar. 2026 was NT$3,618 Mil. Holy Stone Enterprise Co's average Accounts Receivable for the three months ended in Mar. 2026 was NT$3,861 Mil. Hence, Holy Stone Enterprise Co's Receivables Turnover for the three months ended in Mar. 2026 was 0.94.


Holy Stone Enterprise Co  (TPE:3026) 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.


Holy Stone Enterprise Co Receivables Turnover Related Terms


Holy Stone Enterprise Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Holy Stone 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.

Holy Stone Enterprise Co Receivables Turnover Chart

Holy Stone 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 5.26 4.89 4.62 4.37 3.91

Holy Stone 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 1.08 1.04 1.01 0.89 0.94

TPE:3026 vs APH, GLW, TEL: Receivables Turnover Comparison

For the Electronic Components subindustry, Holy Stone 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.


Holy Stone Enterprise Co Receivables Turnover vs Hardware Industry

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

* The bar in red indicates where Holy Stone Enterprise Co's Receivables Turnover falls into.


TPE:3026
62GF Score
Holy Stone Enterprise Co Ltd TPE:3026
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Holy Stone Enterprise Co Receivables Turnover Calculation

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

Holy Stone 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 )
=13426.839 / ((3087.159 + 3784.208) / 2 )
=13426.839 / 3435.6835
=3.91

Holy Stone 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 )
=3618.451 / ((3784.208 + 3936.977) / 2 )
=3618.451 / 3860.5925
=0.94

* 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 0.94 mean?
Holy Stone Enterprise Co (TPE:3026) has a Receivables Turnover of 0.94 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 Holy Stone Enterprise Co and its competitors. According to the industry distribution chart, Holy Stone Enterprise Co ranks #1670 out of 2467 companies in the Hardware industry, placing it in the top 67.7%.
Is Holy Stone Enterprise Co's Receivables Turnover too high?
Holy Stone Enterprise Co's current Receivables Turnover is 0.94. The Hardware industry median Receivables Turnover is 4.90. Holy Stone Enterprise Co's value of 0.94 is 80.8% below this industry median. Based on the distribution chart, Holy Stone Enterprise Co ranks #1670 out of 2467 companies in the Hardware industry, which is below the industry midpoint. Overall, Holy Stone Enterprise Co has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Holy Stone Enterprise Co's Receivables Turnover compare to APH and GLW?
According to the Hardware industry distribution chart, Holy Stone Enterprise Co ranks #1670 out of 2467 companies for Receivables Turnover. This places Holy Stone Enterprise Co in the lower half of its industry. The industry median Receivables Turnover is 4.90. Holy Stone Enterprise Co's value of 0.94 is 80.8% 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. Holy Stone Enterprise Co's current Receivables Turnover of 0.94 is 80.8% 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 Holy Stone 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. Holy Stone Enterprise Co's current Receivables Turnover is 0.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Holy Stone Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Holy Stone Enterprise Co (TPE:3026) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$106.15, compared to a current price of NT$459.50 — trading 332.9% above its estimated fair value. The current Receivables Turnover is 0.94 and 80.8% below the Hardware industry median of 4.90. Holy Stone Enterprise Co's overall GF Score™ is 62/100 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 Holy Stone Enterprise Co (TPE:3026), the current Receivables Turnover is 0.94 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 Holy Stone Enterprise Co (TPE:3026) Overvalued in 2026?

Based on GuruFocus' analysis, Holy Stone Enterprise Co stock appears to be overvalued. The current stock price of NT$459.50 is trading 332.9% above its estimated GF Value™ of NT$106.15. GuruFocus considers Holy Stone Enterprise Co to be Significantly Overvalued.

Key valuation signals for TPE:3026:

  • Receivables Turnover: 0.94
  • GF Value™: NT$106.15 vs. price of NT$459.50 (332.9% above fair value)
  • GF Score™: 62/100 with 4 warning signs
  • Industry Position: 80.8% below the Hardware median (#1670 of 2467)

No single metric tells the full story. See the TPE:3026 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Holy Stone Enterprise Co Business Description

Address No. 62, Section 2, Huang Shan Road, 1st Floor, Nei Hu District, Taipei, TWN, 11452
Holy Stone Enterprise Co Ltd is a manufacturer and distributor of capacitors, integrated circuits, modules, and other electronic components. The group has two operating segments: the Electronics department segment is engaged in the development, design, manufacturing, and sales of electronics-related products, and the other department segment does professional investment and the wholesaling of Western medicine and medical equipment. Geographically, the company operates in China, Taiwan, the United States, and Other countries. It derives a majority of its revenue from China.
62GF Score

Get the complete analysis for TPE:3026

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

NT$459.50
Price
NT$106.15
GF Value