FocalTech Systems Co (TPE:3545) Receivables Turnover: 2.90 (As of Dec. 2025)

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TPE:3545 FocalTech Systems Co Ltd TPE:3545
74 GF Score
Price NT$53.20
GF Value NT$67.86
Valuation Modestly Undervalued
! 6 Warning Signs
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What is FocalTech Systems Co Receivables Turnover?

FocalTech Systems Co TPE:3545 -4.14% 74 Receivables Turnover is 2.90 as of Dec. 2025. GuruFocus rates TPE:3545 with a GF Score™ of 74/100 and a GF Value™ of NT$67.86 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,018 Semiconductors companies, FocalTech Systems Co ranks better than 89.19% 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. FocalTech Systems Co's Revenue for the three months ended in Dec. 2025 was NT$2,801 Mil. FocalTech Systems Co's average Accounts Receivable for the three months ended in Dec. 2025 was NT$965 Mil. Hence, FocalTech Systems Co's Receivables Turnover for the three months ended in Dec. 2025 was 2.90.


FocalTech Systems Co  (TPE:3545) 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.


FocalTech Systems Co Receivables Turnover Related Terms


FocalTech Systems Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for FocalTech Systems 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.

FocalTech Systems Co Receivables Turnover Chart

FocalTech Systems 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 9.00 5.88 9.70 9.73 10.24

FocalTech Systems Co 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 3.25 2.64 3.64 3.68 2.90

TPE:3545 vs NVDA, AVGO, MU: Receivables Turnover Comparison

For the Semiconductors subindustry, FocalTech Systems 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.


FocalTech Systems Co Receivables Turnover vs Semiconductors Industry

For the Semiconductors industry and Technology sector, FocalTech Systems Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where FocalTech Systems Co's Receivables Turnover falls into.


TPE:3545
74GF Score
FocalTech Systems Co Ltd TPE:3545
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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FocalTech Systems Co Receivables Turnover Calculation

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

FocalTech Systems 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 )
=11952.063 / ((1339.654 + 994.814) / 2 )
=11952.063 / 1167.234
=10.24

FocalTech Systems Co'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 )
=2801.133 / ((935.101 + 994.814) / 2 )
=2801.133 / 964.9575
=2.90

* 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 2.90 mean?
FocalTech Systems Co (TPE:3545) has a Receivables Turnover of 2.90 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 FocalTech Systems Co and its competitors. According to the industry distribution chart, FocalTech Systems Co ranks #110 out of 1018 companies in the Semiconductors industry, placing it in the top 10.8%.
Is FocalTech Systems Co's Receivables Turnover too high?
FocalTech Systems Co's current Receivables Turnover is 2.90. The Semiconductors industry median Receivables Turnover is 5.82. FocalTech Systems Co's value of 2.90 is 50.2% below this industry median. Based on the distribution chart, FocalTech Systems Co ranks #110 out of 1018 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, FocalTech Systems Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does FocalTech Systems Co's Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, FocalTech Systems Co ranks #110 out of 1018 companies for Receivables Turnover. This places FocalTech Systems Co in the top 11% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.82. FocalTech Systems Co's value of 2.90 is 50.2% 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 Semiconductors company?
The median Receivables Turnover among Semiconductors companies is 5.82, based on 1,018 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. FocalTech Systems Co's current Receivables Turnover of 2.90 is 50.2% 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 FocalTech Systems Co and its competitors. For the Semiconductors industry, the median Receivables Turnover is 5.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. FocalTech Systems Co's current Receivables Turnover is 2.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FocalTech Systems Co stock overvalued right now?
Based on GuruFocus' analysis, FocalTech Systems Co (TPE:3545) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$67.86, compared to a current price of NT$53.20 — trading 21.6% below its estimated fair value. The current Receivables Turnover is 2.90 and 50.2% below the Semiconductors industry median of 5.82. FocalTech Systems Co's overall GF Score™ is 74/100 with 6 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 FocalTech Systems Co (TPE:3545), the current Receivables Turnover is 2.90 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 FocalTech Systems Co (TPE:3545) Overvalued in 2026?

Based on GuruFocus' analysis, FocalTech Systems Co stock appears to be undervalued. The current stock price of NT$53.20 is trading 21.6% below its estimated GF Value™ of NT$67.86. GuruFocus considers FocalTech Systems Co to be Modestly Undervalued.

Key valuation signals for TPE:3545:

  • Receivables Turnover: 2.90
  • GF Value™: NT$67.86 vs. price of NT$53.20 (21.6% below fair value)
  • GF Score™: 74/100 with 6 warning signs
  • Industry Position: 50.2% below the Semiconductors median (#110 of 1018)

No single metric tells the full story. See the TPE:3545 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


FocalTech Systems Co Business Description

Address No. 23, Huanke 1st Road, 11th Floor-1, Hsinchu County, Zhubei, TWN, 302047
FocalTech Systems Co Ltd mainly engages in the research, development, design, manufacturing, and sales of Human-Machine Interface solutions, such as Display Driver IC, Touch Control IC and so on. It delivers the complete line-up of capacitive touch panel solutions to accommodate from 1 to 25 inch capacitive touch screen panels that adopts a variety of sensor stack-up structures, processes and materials. It is also engaged in the TFT LCD driver IC business. The company operates the business in one single segment: IC for Human-Machine Interface Solutions. The Group operates in geographical areas China, which derives maximum revenue; Taiwan; and Others.
74GF Score

Get the complete analysis for TPE:3545

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

NT$53.20
Price
NT$67.86
GF Value