X-Legend Entertainment Co (TPE:4994) Receivables Turnover: 2.37 (As of Dec. 2025)

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TPE:4994 X-Legend Entertainment Co Ltd TPE:4994
72 GF Score
Price NT$93.00
GF Value NT$70.64
Valuation Significantly Overvalued
! 5 Warning Signs
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What is X-Legend Entertainment Co Receivables Turnover?

X-Legend Entertainment Co TPE:4994 +1.31% 72 Receivables Turnover is 2.37 as of Dec. 2025. GuruFocus rates TPE:4994 with a GF Score™ of 72/100 and a GF Value™ of NT$70.64 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 541 Interactive Media companies, X-Legend Entertainment Co ranks better than 60.07% 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. X-Legend Entertainment Co's Revenue for the three months ended in Dec. 2025 was NT$291 Mil. X-Legend Entertainment Co's average Accounts Receivable for the three months ended in Dec. 2025 was NT$123 Mil. Hence, X-Legend Entertainment Co's Receivables Turnover for the three months ended in Dec. 2025 was 2.37.


X-Legend Entertainment Co  (TPE:4994) 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.


X-Legend Entertainment Co Receivables Turnover Related Terms


X-Legend Entertainment Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for X-Legend Entertainment 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.

X-Legend Entertainment Co Receivables Turnover Chart

X-Legend Entertainment 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 12.06 8.77 9.76 9.48 9.22

X-Legend Entertainment 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 2.23 2.23 2.31 2.48 2.37

TPE:4994 vs NTES, EA, TTWO: Receivables Turnover Comparison

For the Electronic Gaming & Multimedia subindustry, X-Legend Entertainment 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.


X-Legend Entertainment Co Receivables Turnover vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, X-Legend Entertainment Co's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where X-Legend Entertainment Co's Receivables Turnover falls into.


TPE:4994
72GF Score
X-Legend Entertainment Co Ltd TPE:4994
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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X-Legend Entertainment Co Receivables Turnover Calculation

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

X-Legend Entertainment 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 )
=1185.241 / ((138.102 + 119.131) / 2 )
=1185.241 / 128.6165
=9.22

X-Legend Entertainment 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 )
=290.892 / ((126.141 + 119.131) / 2 )
=290.892 / 122.636
=2.37

* 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 2.37 mean?
X-Legend Entertainment Co (TPE:4994) has a Receivables Turnover of 2.37 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 X-Legend Entertainment Co and its competitors. According to the industry distribution chart, X-Legend Entertainment Co ranks #216 out of 541 companies in the Interactive Media industry, placing it in the top 39.9%.
Is X-Legend Entertainment Co's Receivables Turnover too high?
X-Legend Entertainment Co's current Receivables Turnover is 2.37. The Interactive Media industry median Receivables Turnover is 7.84. X-Legend Entertainment Co's value of 2.37 is 69.8% below this industry median. Based on the distribution chart, X-Legend Entertainment Co ranks #216 out of 541 companies in the Interactive Media industry, which is above the industry midpoint. Overall, X-Legend Entertainment Co has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does X-Legend Entertainment Co's Receivables Turnover compare to NTES and EA?
According to the Interactive Media industry distribution chart, X-Legend Entertainment Co ranks #216 out of 541 companies for Receivables Turnover. This puts X-Legend Entertainment Co in the upper half of its industry. The industry median Receivables Turnover is 7.84. X-Legend Entertainment Co's value of 2.37 is 69.8% 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 Interactive Media company?
The median Receivables Turnover among Interactive Media companies is 7.84, based on 541 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. X-Legend Entertainment Co's current Receivables Turnover of 2.37 is 69.8% 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 X-Legend Entertainment Co and its competitors. For the Interactive Media industry, the median Receivables Turnover is 7.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. X-Legend Entertainment Co's current Receivables Turnover is 2.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is X-Legend Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, X-Legend Entertainment Co (TPE:4994) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$70.64, compared to a current price of NT$93.00 — trading 31.7% above its estimated fair value. The current Receivables Turnover is 2.37 and 69.8% below the Interactive Media industry median of 7.84. X-Legend Entertainment Co's overall GF Score™ is 72/100 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 X-Legend Entertainment Co (TPE:4994), the current Receivables Turnover is 2.37 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 X-Legend Entertainment Co (TPE:4994) Overvalued in 2026?

Based on GuruFocus' analysis, X-Legend Entertainment Co stock appears to be overvalued. The current stock price of NT$93.00 is trading 31.7% above its estimated GF Value™ of NT$70.64. GuruFocus considers X-Legend Entertainment Co to be Significantly Overvalued.

Key valuation signals for TPE:4994:

  • Receivables Turnover: 2.37
  • GF Value™: NT$70.64 vs. price of NT$93.00 (31.7% above fair value)
  • GF Score™: 72/100 with 5 warning signs
  • Industry Position: 69.8% below the Interactive Media median (#216 of 541)

No single metric tells the full story. See the TPE:4994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


X-Legend Entertainment Co Business Description

Address No. 288, Civic Boulevard, 7th Floor, Section 6, Xinyi District, Taipei, TWN, 110
X-Legend Entertainment Co Ltd is a Taiwan-based company that engages in the development of online and mobile games. It offers multiplayer online role-playing games, casual and puzzle games, and data and software services. The group is focused on its business in Taiwan and Japan.
72GF Score

Get the complete analysis for TPE:4994

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

NT$93.00
Price
NT$70.64
GF Value