Leader Electronics (TPE:3058) Receivables Turnover: 0.83 (As of Dec. 2025)

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TPE:3058 Leader Electronics Inc TPE:3058
59 GF Score
Price NT$8.26
GF Value NT$11.17
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Leader Electronics Receivables Turnover?

Leader Electronics TPE:3058 +2.61% 59 Receivables Turnover is 0.83 as of Dec. 2025. GuruFocus rates TPE:3058 with a GF Score™ of 59/100 and a GF Value™ of NT$11.17 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 3,034 Industrial Products companies, Leader Electronics ranks worse than 67.14% 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. Leader Electronics's Revenue for the three months ended in Dec. 2025 was NT$778 Mil. Leader Electronics's average Accounts Receivable for the three months ended in Dec. 2025 was NT$933 Mil. Hence, Leader Electronics's Receivables Turnover for the three months ended in Dec. 2025 was 0.83.


Leader Electronics  (TPE:3058) 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.


Leader Electronics Receivables Turnover Related Terms


Leader Electronics Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Leader Electronics'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.

Leader Electronics Receivables Turnover Chart

Leader Electronics 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 3.89 3.90 3.60 3.27 3.50

Leader Electronics 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 0.90 0.92 0.89 0.82 0.83

TPE:3058 vs VRT, BE: Receivables Turnover Comparison

For the Electrical Equipment & Parts subindustry, Leader Electronics'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.


Leader Electronics Receivables Turnover vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Leader Electronics's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Leader Electronics's Receivables Turnover falls into.


TPE:3058
59GF Score
Leader Electronics Inc TPE:3058
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Leader Electronics Receivables Turnover Calculation

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

Leader Electronics'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 )
=3145.892 / ((865.098 + 932.773) / 2 )
=3145.892 / 898.9355
=3.50

Leader Electronics'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 )
=777.915 / ((932.709 + 932.773) / 2 )
=777.915 / 932.741
=0.83

* 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 0.83 mean?
Leader Electronics (TPE:3058) has a Receivables Turnover of 0.83 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 Leader Electronics and its competitors. According to the industry distribution chart, Leader Electronics ranks #2037 out of 3034 companies in the Industrial Products industry, placing it in the top 67.1%.
Is Leader Electronics' Receivables Turnover too high?
Leader Electronics' current Receivables Turnover is 0.83. The Industrial Products industry median Receivables Turnover is 4.45. Leader Electronics' value of 0.83 is 81.3% below this industry median. Based on the distribution chart, Leader Electronics ranks #2037 out of 3034 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Leader Electronics has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leader Electronics' Receivables Turnover compare to VRT and BE?
According to the Industrial Products industry distribution chart, Leader Electronics ranks #2037 out of 3034 companies for Receivables Turnover. This places Leader Electronics in the lower half of its industry. The industry median Receivables Turnover is 4.45. Leader Electronics' value of 0.83 is 81.3% 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 an Industrial Products company?
The median Receivables Turnover among Industrial Products companies is 4.45, based on 3,034 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. Leader Electronics's current Receivables Turnover of 0.83 is 81.3% 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 Leader Electronics and its competitors. For the Industrial Products industry, the median Receivables Turnover is 4.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leader Electronics's current Receivables Turnover is 0.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leader Electronics stock overvalued right now?
Based on GuruFocus' analysis, Leader Electronics (TPE:3058) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$11.17, compared to a current price of NT$8.26 — trading 26.1% below its estimated fair value. The current Receivables Turnover is 0.83 and 81.3% below the Industrial Products industry median of 4.45. Leader Electronics' overall GF Score™ is 59/100 with 5 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 Leader Electronics (TPE:3058), the current Receivables Turnover is 0.83 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 Leader Electronics (TPE:3058) Overvalued in 2026?

Based on GuruFocus' analysis, Leader Electronics stock appears to be undervalued. The current stock price of NT$8.26 is trading 26.1% below its estimated GF Value™ of NT$11.17. GuruFocus considers Leader Electronics to be Modestly Undervalued.

Key valuation signals for TPE:3058:

  • Receivables Turnover: 0.83
  • GF Value™: NT$11.17 vs. price of NT$8.26 (26.1% below fair value)
  • GF Score™: 59/100 with 5 warning signs
  • Industry Position: 81.3% below the Industrial Products median (#2037 of 3034)

No single metric tells the full story. See the TPE:3058 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Leader Electronics Business Description

Address No. 138, Lane 235, Baoqiao Road, 8th Floor, Xindian District, New Taipei City, TWN, 23145
Leader Electronics Inc is engaged in the production of transformers, power converters, power supply units, and international trading, and manufactures switching power supplies and transformer products. The Company has developed products in EV charging systems and energy storage systems. Its products include Switching Power (Networking Power, PoE Power and USB-C Charging), Magnetics (Transformer/Inductor, Dynamic: Variable Frequency and Static: Power Conversion), and OEM (Power Related and Non-Power Related products). It operates through the Sales of Electronic Products segment in Taiwan, Mainland China, and Other regions, and the Energy Business segment in Taiwan, with Taiwan generating maximum revenue.
59GF Score

Get the complete analysis for TPE:3058

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

NT$8.26
Price
NT$11.17
GF Value