Apex Science & Engineering (TPE:3052) Receivables Turnover: 6.16 (As of Dec. 2025)

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TPE:3052 Apex Science & Engineering Corp TPE:3052
66 GF Score
Price NT$10.70
GF Value NT$13.04
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Apex Science & Engineering Receivables Turnover?

Apex Science & Engineering TPE:3052 66 Receivables Turnover is 6.16 as of Dec. 2025. GuruFocus rates TPE:3052 with a GF Score™ of 66/100 and a GF Value™ of NT$13.04 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,760 Construction companies, Apex Science & Engineering ranks better than 96.93% 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. Apex Science & Engineering's Revenue for the three months ended in Dec. 2025 was NT$776 Mil. Apex Science & Engineering's average Accounts Receivable for the three months ended in Dec. 2025 was NT$126 Mil. Hence, Apex Science & Engineering's Receivables Turnover for the three months ended in Dec. 2025 was 6.16.


Apex Science & Engineering  (TPE:3052) 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.


Apex Science & Engineering Receivables Turnover Related Terms


Apex Science & Engineering Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Apex Science & Engineering'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.

Apex Science & Engineering Receivables Turnover Chart

Apex Science & Engineering 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 9.50 17.55 42.75 37.17 30.69

Apex Science & Engineering 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 6.58 7.00 7.58 5.68 6.16

TPE:3052 vs PWR, FIX, EME: Receivables Turnover Comparison

For the Engineering & Construction subindustry, Apex Science & Engineering'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.


Apex Science & Engineering Receivables Turnover vs Construction Industry

For the Construction industry and Industrials sector, Apex Science & Engineering's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Apex Science & Engineering's Receivables Turnover falls into.


TPE:3052
66GF Score
Apex Science & Engineering Corp TPE:3052
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Apex Science & Engineering Receivables Turnover Calculation

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

Apex Science & Engineering'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 )
=3420.125 / ((72.964 + 149.921) / 2 )
=3420.125 / 111.4425
=30.69

Apex Science & Engineering'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 )
=775.703 / ((102.129 + 149.921) / 2 )
=775.703 / 126.025
=6.16

* 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 6.16 mean?
Apex Science & Engineering (TPE:3052) has a Receivables Turnover of 6.16 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 Apex Science & Engineering and its competitors. According to the industry distribution chart, Apex Science & Engineering ranks #54 out of 1760 companies in the Construction industry, placing it in the top 3.1%.
Is Apex Science & Engineering's Receivables Turnover too high?
Apex Science & Engineering's current Receivables Turnover is 6.16. The Construction industry median Receivables Turnover is 4.78. Apex Science & Engineering's value of 6.16 is 28.9% above this industry median. Based on the distribution chart, Apex Science & Engineering ranks #54 out of 1760 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Apex Science & Engineering has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Apex Science & Engineering's Receivables Turnover compare to PWR and FIX?
According to the Construction industry distribution chart, Apex Science & Engineering ranks #54 out of 1760 companies for Receivables Turnover. This places Apex Science & Engineering in the top 3% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 4.78. Apex Science & Engineering's value of 6.16 is 28.9% 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 Construction company?
The median Receivables Turnover among Construction companies is 4.78, based on 1,760 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. Apex Science & Engineering's current Receivables Turnover of 6.16 is 28.9% 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 Apex Science & Engineering and its competitors. For the Construction industry, the median Receivables Turnover is 4.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Apex Science & Engineering's current Receivables Turnover is 6.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Apex Science & Engineering stock overvalued right now?
Based on GuruFocus' analysis, Apex Science & Engineering (TPE:3052) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$13.04, compared to a current price of NT$10.70 — trading 17.9% below its estimated fair value. The current Receivables Turnover is 6.16 and 28.9% above the Construction industry median of 4.78. Apex Science & Engineering's overall GF Score™ is 66/100 with 3 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 Apex Science & Engineering (TPE:3052), the current Receivables Turnover is 6.16 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 Apex Science & Engineering (TPE:3052) Overvalued in 2026?

Based on GuruFocus' analysis, Apex Science & Engineering stock appears to be undervalued. The current stock price of NT$10.70 is trading 17.9% below its estimated GF Value™ of NT$13.04. GuruFocus considers Apex Science & Engineering to be Modestly Undervalued.

Key valuation signals for TPE:3052:

  • Receivables Turnover: 6.16
  • GF Value™: NT$13.04 vs. price of NT$10.70 (17.9% below fair value)
  • GF Score™: 66/100 with 3 warning signs
  • Industry Position: 28.9% above the Construction median (#54 of 1760)

No single metric tells the full story. See the TPE:3052 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Apex Science & Engineering Business Description

Address No. 112, Xinmin Street, 4th Floor, Zhonghe District, New Taipei, TWN, 235
Apex Science & Engineering Corp, and its subsidiaries, work on projects in mechanical engineering, instrument engineering, environment engineering, related electrical products manufacturing and sales, entrusted construction of factories, residential and commercial buildings, as well as development of special zones, etc.
66GF Score

Get the complete analysis for TPE:3052

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

NT$10.70
Price
NT$13.04
GF Value