Jih Lin Technology Co (TPE:5285) Receivables Turnover: 1.27 (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:5285 Jih Lin Technology Co Ltd TPE:5285
54 GF Score
Price NT$77.50
GF Value NT$73.49
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Jih Lin Technology Co Receivables Turnover?

Jih Lin Technology Co TPE:5285 -3.25% 54 Receivables Turnover is 1.27 as of Dec. 2025. GuruFocus rates TPE:5285 with a GF Score™ of 54/100 and a GF Value™ of NT$73.49 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,018 Semiconductors companies, Jih Lin Technology Co ranks worse than 55.8% 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. Jih Lin Technology Co's Revenue for the three months ended in Dec. 2025 was NT$1,261 Mil. Jih Lin Technology Co's average Accounts Receivable for the three months ended in Dec. 2025 was NT$996 Mil. Hence, Jih Lin Technology Co's Receivables Turnover for the three months ended in Dec. 2025 was 1.27.


Jih Lin Technology Co  (TPE:5285) 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.


Jih Lin Technology Co Receivables Turnover Related Terms


Jih Lin Technology Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Jih Lin Technology 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.

Jih Lin Technology Co Receivables Turnover Chart

Jih Lin Technology 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 5.64 5.50 5.27 5.11 5.44

Jih Lin Technology 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 1.20 1.33 1.42 1.42 1.27

TPE:5285 vs NVDA, AVGO, MU: Receivables Turnover Comparison

For the Semiconductors subindustry, Jih Lin Technology 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.


Jih Lin Technology Co Receivables Turnover vs Semiconductors Industry

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

* The bar in red indicates where Jih Lin Technology Co's Receivables Turnover falls into.


TPE:5285
54GF Score
Jih Lin Technology Co Ltd TPE:5285
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jih Lin Technology Co Receivables Turnover Calculation

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

Jih Lin Technology 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 )
=5348.422 / ((1023.626 + 944.505) / 2 )
=5348.422 / 984.0655
=5.44

Jih Lin Technology 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 )
=1261.323 / ((1048.467 + 944.505) / 2 )
=1261.323 / 996.486
=1.27

* 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 1.27 mean?
Jih Lin Technology Co (TPE:5285) has a Receivables Turnover of 1.27 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 Jih Lin Technology Co and its competitors. According to the industry distribution chart, Jih Lin Technology Co ranks #568 out of 1018 companies in the Semiconductors industry, placing it in the top 55.8%.
Is Jih Lin Technology Co's Receivables Turnover too high?
Jih Lin Technology Co's current Receivables Turnover is 1.27. The Semiconductors industry median Receivables Turnover is 5.81. Jih Lin Technology Co's value of 1.27 is 78.1% below this industry median. Based on the distribution chart, Jih Lin Technology Co ranks #568 out of 1018 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Jih Lin Technology Co has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jih Lin Technology Co's Receivables Turnover compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Jih Lin Technology Co ranks #568 out of 1018 companies for Receivables Turnover. This places Jih Lin Technology Co in the lower half of its industry. The industry median Receivables Turnover is 5.81. Jih Lin Technology Co's value of 1.27 is 78.1% 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 5.81, 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. Jih Lin Technology Co's current Receivables Turnover of 1.27 is 78.1% 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 Jih Lin Technology Co and its competitors. For the Semiconductors industry, the median Receivables Turnover is 5.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jih Lin Technology Co's current Receivables Turnover is 1.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jih Lin Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Jih Lin Technology Co (TPE:5285) is currently considered Fairly Valued. The stock's GF Value™ is NT$73.49, compared to a current price of NT$77.50 — trading 5.5% above its estimated fair value. The current Receivables Turnover is 1.27 and 78.1% below the Semiconductors industry median of 5.81. Jih Lin Technology Co's overall GF Score™ is 54/100 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 Jih Lin Technology Co (TPE:5285), the current Receivables Turnover is 1.27 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 Jih Lin Technology Co (TPE:5285) Overvalued in 2026?

Based on GuruFocus' analysis, Jih Lin Technology Co stock appears to be overvalued. The current stock price of NT$77.50 is trading 5.5% above its estimated GF Value™ of NT$73.49. GuruFocus considers Jih Lin Technology Co to be Fairly Valued.

Key valuation signals for TPE:5285:

  • Receivables Turnover: 1.27
  • GF Value™: NT$73.49 vs. price of NT$77.50 (5.5% above fair value)
  • GF Score™: 54/100 with 5 warning signs
  • Industry Position: 78.1% below the Semiconductors median (#568 of 1018)

No single metric tells the full story. See the TPE:5285 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Jih Lin Technology Co Business Description

Address No.58, Jhong Yang Road, Nanzih District, Kaohsiung, TWN
Jih Lin Technology Co Ltd is a Taiwan-based company. The principal activities of the Company are to tooling manufacturer lead frame manufacture and sales service. It is engaged in research and development, manufacturing and sales of semiconductors, integrated circuits and other electronic components.
54GF Score

Get the complete analysis for TPE:5285

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

NT$77.50
Price
NT$73.49
GF Value