Lee Chang Yung Technology (TPE:4989) Receivables Turnover: 1.47 (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:4989 Lee Chang Yung Technology Corp TPE:4989
50 GF Score
Price NT$65.20
GF Value NT$16.58
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Lee Chang Yung Technology Receivables Turnover?

Lee Chang Yung Technology TPE:4989 -7.25% 50 Receivables Turnover is 1.47 as of Dec. 2025. GuruFocus rates TPE:4989 with a GF Score™ of 50/100 and a GF Value™ of NT$16.58 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 779 Metals & Mining companies, Lee Chang Yung Technology ranks worse than 72.53% 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. Lee Chang Yung Technology's Revenue for the three months ended in Dec. 2025 was NT$798 Mil. Lee Chang Yung Technology's average Accounts Receivable for the three months ended in Dec. 2025 was NT$541 Mil. Hence, Lee Chang Yung Technology's Receivables Turnover for the three months ended in Dec. 2025 was 1.47.


Lee Chang Yung Technology  (TPE:4989) 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.


Lee Chang Yung Technology Receivables Turnover Related Terms


Lee Chang Yung Technology Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Lee Chang Yung Technology'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.

Lee Chang Yung Technology Receivables Turnover Chart

Lee Chang Yung Technology 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 4.88 4.21 4.24 4.17 4.40

Lee Chang Yung Technology 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 0.80 0.84 1.36 1.23 1.47

TPE:4989 vs SCCO, FCX: Receivables Turnover Comparison

For the Copper subindustry, Lee Chang Yung Technology'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.


Lee Chang Yung Technology Receivables Turnover vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Lee Chang Yung Technology's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Lee Chang Yung Technology's Receivables Turnover falls into.


TPE:4989
50GF Score
Lee Chang Yung Technology Corp TPE:4989
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lee Chang Yung Technology Receivables Turnover Calculation

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

Lee Chang Yung Technology'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 )
=2661.652 / ((618.417 + 591.565) / 2 )
=2661.652 / 604.991
=4.40

Lee Chang Yung Technology'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 )
=798.044 / ((490.999 + 591.565) / 2 )
=798.044 / 541.282
=1.47

* 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 1.47 mean?
Lee Chang Yung Technology (TPE:4989) has a Receivables Turnover of 1.47 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 Lee Chang Yung Technology and its competitors. According to the industry distribution chart, Lee Chang Yung Technology ranks #565 out of 779 companies in the Metals & Mining industry, placing it in the top 72.5%.
Is Lee Chang Yung Technology's Receivables Turnover too high?
Lee Chang Yung Technology's current Receivables Turnover is 1.47. The Metals & Mining industry median Receivables Turnover is 9.43. Lee Chang Yung Technology's value of 1.47 is 84.4% below this industry median. Based on the distribution chart, Lee Chang Yung Technology ranks #565 out of 779 companies in the Metals & Mining industry, which is below the industry midpoint. Overall, Lee Chang Yung Technology has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lee Chang Yung Technology's Receivables Turnover compare to SCCO and FCX?
According to the Metals & Mining industry distribution chart, Lee Chang Yung Technology ranks #565 out of 779 companies for Receivables Turnover. This places Lee Chang Yung Technology in the lower half of its industry. The industry median Receivables Turnover is 9.43. Lee Chang Yung Technology's value of 1.47 is 84.4% 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 Metals & Mining company?
The median Receivables Turnover among Metals & Mining companies is 9.43, based on 779 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. Lee Chang Yung Technology's current Receivables Turnover of 1.47 is 84.4% 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 Lee Chang Yung Technology and its competitors. For the Metals & Mining industry, the median Receivables Turnover is 9.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lee Chang Yung Technology's current Receivables Turnover is 1.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee Chang Yung Technology stock overvalued right now?
Based on GuruFocus' analysis, Lee Chang Yung Technology (TPE:4989) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$16.58, compared to a current price of NT$65.20 — trading 293.2% above its estimated fair value. The current Receivables Turnover is 1.47 and 84.4% below the Metals & Mining industry median of 9.43. Lee Chang Yung Technology's overall GF Score™ is 50/100 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 Lee Chang Yung Technology (TPE:4989), the current Receivables Turnover is 1.47 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 Lee Chang Yung Technology (TPE:4989) Overvalued in 2026?

Based on GuruFocus' analysis, Lee Chang Yung Technology stock appears to be overvalued. The current stock price of NT$65.20 is trading 293.2% above its estimated GF Value™ of NT$16.58. GuruFocus considers Lee Chang Yung Technology to be Significantly Overvalued.

Key valuation signals for TPE:4989:

  • Receivables Turnover: 1.47
  • GF Value™: NT$16.58 vs. price of NT$65.20 (293.2% above fair value)
  • GF Score™: 50/100 with 4 warning signs
  • Industry Position: 84.4% below the Metals & Mining median (#565 of 779)

No single metric tells the full story. See the TPE:4989 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lee Chang Yung Technology Business Description

Address Bade Road, 5th Floor, No. 83, Section 4, Songshan District, Taipei City, TWN
Lee Chang Yung Technology Corp produces, manufactures, and sells electrolytic copper foil, an upstream material for printed circuit boards. The Group currently sells a single product, copper foil.
50GF Score

Get the complete analysis for TPE:4989

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

NT$65.20
Price
NT$16.58
GF Value