Roo Hsing Garment Co (TPE:4414) Receivables Turnover: 1.98 (As of Dec. 2025)

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:4414 Roo Hsing Garment Co Ltd TPE:4414
60 GF Score
Price NT$8.40
GF Value NT$10.53
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Roo Hsing Garment Co Receivables Turnover?

Roo Hsing Garment Co TPE:4414 +0.36% 60 Receivables Turnover is 1.98 as of Dec. 2025. GuruFocus rates TPE:4414 with a GF Score™ of 60/100 and a GF Value™ of NT$10.53 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,037 Manufacturing - Apparel & Accessories companies, Roo Hsing Garment Co ranks better than 52.27% 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. Roo Hsing Garment Co's Revenue for the three months ended in Dec. 2025 was NT$3,721 Mil. Roo Hsing Garment Co's average Accounts Receivable for the three months ended in Dec. 2025 was NT$1,879 Mil. Hence, Roo Hsing Garment Co's Receivables Turnover for the three months ended in Dec. 2025 was 1.98.


Roo Hsing Garment Co  (TPE:4414) 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.


Roo Hsing Garment Co Receivables Turnover Related Terms


Roo Hsing Garment Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Roo Hsing Garment 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.

Roo Hsing Garment Co Receivables Turnover Chart

Roo Hsing Garment 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 4.95 7.84 7.82 6.73 5.97

Roo Hsing Garment 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 1.55 1.53 2.14 2.15 1.98

TPE:4414 vs RL, LEVI, VFC: Receivables Turnover Comparison

For the Apparel Manufacturing subindustry, Roo Hsing Garment 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.


Roo Hsing Garment Co Receivables Turnover vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Roo Hsing Garment Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Roo Hsing Garment Co's Receivables Turnover falls into.


TPE:4414
60GF Score
Roo Hsing Garment Co Ltd TPE:4414
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Roo Hsing Garment Co Receivables Turnover Calculation

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

Roo Hsing Garment 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 )
=14089.077 / ((2764.061 + 1953.422) / 2 )
=14089.077 / 2358.7415
=5.97

Roo Hsing Garment 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 )
=3721.181 / ((1804.897 + 1953.422) / 2 )
=3721.181 / 1879.1595
=1.98

* 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 1.98 mean?
Roo Hsing Garment Co (TPE:4414) has a Receivables Turnover of 1.98 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 Roo Hsing Garment Co and its competitors. According to the industry distribution chart, Roo Hsing Garment Co ranks #495 out of 1037 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 47.7%.
Is Roo Hsing Garment Co's Receivables Turnover too high?
Roo Hsing Garment Co's current Receivables Turnover is 1.98. The Manufacturing - Apparel & Accessories industry median Receivables Turnover is 6.87. Roo Hsing Garment Co's value of 1.98 is 71.2% below this industry median. Based on the distribution chart, Roo Hsing Garment Co ranks #495 out of 1037 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Roo Hsing Garment Co has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Roo Hsing Garment Co's Receivables Turnover compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Roo Hsing Garment Co ranks #495 out of 1037 companies for Receivables Turnover. This puts Roo Hsing Garment Co in the upper half of its industry. The industry median Receivables Turnover is 6.87. Roo Hsing Garment Co's value of 1.98 is 71.2% 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 Manufacturing - Apparel & Accessories company?
The median Receivables Turnover among Manufacturing - Apparel & Accessories companies is 6.87, based on 1,037 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. Roo Hsing Garment Co's current Receivables Turnover of 1.98 is 71.2% 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 Roo Hsing Garment Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Receivables Turnover is 6.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Roo Hsing Garment Co's current Receivables Turnover is 1.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roo Hsing Garment Co stock overvalued right now?
Based on GuruFocus' analysis, Roo Hsing Garment Co (TPE:4414) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.53, compared to a current price of NT$8.40 — trading 20.2% below its estimated fair value. The current Receivables Turnover is 1.98 and 71.2% below the Manufacturing - Apparel & Accessories industry median of 6.87. Roo Hsing Garment Co's overall GF Score™ is 60/100 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 Roo Hsing Garment Co (TPE:4414), the current Receivables Turnover is 1.98 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 Roo Hsing Garment Co (TPE:4414) Overvalued in 2026?

Based on GuruFocus' analysis, Roo Hsing Garment Co stock appears to be undervalued. The current stock price of NT$8.40 is trading 20.2% below its estimated GF Value™ of NT$10.53. GuruFocus considers Roo Hsing Garment Co to be Modestly Undervalued.

Key valuation signals for TPE:4414:

  • Receivables Turnover: 1.98
  • GF Value™: NT$10.53 vs. price of NT$8.40 (20.2% below fair value)
  • GF Score™: 60/100 with 5 warning signs
  • Industry Position: 71.2% below the Manufacturing - Apparel & Accessories median (#495 of 1037)

No single metric tells the full story. See the TPE:4414 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Roo Hsing Garment Co Business Description

Address Fuxing North Road, No. 57, 13th Floor - 4, Songshan District, Taipei, TWN, 10595
Roo Hsing Garment Co Ltd is engaged in manufacturing and processing a variety of garments, including knitted, woven, cotton, wool, and leather apparel. The company is involved in trading and international import-export of clothing and accessories. Additionally, it serves as an agent for domestic and international manufacturers, assisting with bidding, quotations, procurement, and distribution. Along with its subsidiaries, the company operates in the following reportable segments: Production and sales department, which derives maximum revenue, the Lease department, and the Trade marketing department. Geographically, the group generates maximum revenue from America, followed by Asia and Europe.
60GF Score

Get the complete analysis for TPE:4414

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

NT$8.40
Price
NT$10.53
GF Value