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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. Shining Building Business Co's Revenue for the
three
months ended in Mar. 2026 was NT$143 Mil. Shining Building Business Co's average Accounts Receivable for the
three
months ended in Mar. 2026 was NT$16 Mil.
Hence, Shining Building Business Co's Receivables Turnover for the
three
months ended in Mar. 2026 was 8.69.
Shining Building Business Co (TPE:5531) 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.
Shining Building Business Co Receivables Turnover Related Terms
Shining Building Business Co Receivables Turnover Historical Data
* 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.
Shining Building Business Co Receivables Turnover Chart
TPE:5531 vs PWR, FIX, EME: Receivables Turnover Comparison
For the Engineering & Construction subindustry, Shining Building Business 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.
Shining Building Business Co Receivables Turnover vs Construction Industry
For the Construction industry and Industrials sector, Shining Building Business Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Shining Building Business Co's Receivables Turnover falls into.
* 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.
Shining Building Business Co (TPE:5531) has a Receivables Turnover of 8.69 as of Mar. 2026. 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 Shining Building Business Co and its competitors. According to the industry distribution chart, Shining Building Business Co ranks #30 out of 1761 companies in the Construction industry, placing it in the top 1.7%.
Is Shining Building Business Co's Receivables Turnover too high?
Shining Building Business Co's current Receivables Turnover is 8.69. The Construction industry median Receivables Turnover is 4.77. Shining Building Business Co's value of 8.69 is 82.2% above this industry median. Based on the distribution chart, Shining Building Business Co ranks #30 out of 1761 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Shining Building Business Co has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shining Building Business Co's Receivables Turnover compare to PWR and FIX?
According to the Construction industry distribution chart, Shining Building Business Co ranks #30 out of 1761 companies for Receivables Turnover. This places Shining Building Business Co in the top 2% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 4.77. Shining Building Business Co's value of 8.69 is 82.2% above 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 Construction company?
The median Receivables Turnover among Construction companies is 4.77, based on 1,761 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. Shining Building Business Co's current Receivables Turnover of 8.69 is 82.2% above 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 Shining Building Business Co and its competitors. For the Construction industry, the median Receivables Turnover is 4.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shining Building Business Co's current Receivables Turnover is 8.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shining Building Business Co stock overvalued right now?
Based on GuruFocus' analysis, Shining Building Business Co (TPE:5531) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$3.17, compared to a current price of NT$7.86 — trading 147.9% above its estimated fair value. The current Receivables Turnover is 8.69 and 82.2% above the Construction industry median of 4.77. Shining Building Business Co's overall GF Score™ is 39/100 with 9 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 Shining Building Business Co (TPE:5531), the current Receivables Turnover is 8.69 as of Mar. 2026. 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 Shining Building Business Co (TPE:5531) Overvalued in 2026?
Based on GuruFocus' analysis, Shining Building Business Co stock appears to be overvalued.
The current stock price of NT$7.86 is trading 147.9% above its estimated GF Value™ of NT$3.17.
GuruFocus considers Shining Building Business Co to be Significantly Overvalued.
Key valuation signals for TPE:5531:
Receivables Turnover: 8.69
GF Value™: NT$3.17 vs. price of NT$7.86 (147.9% above fair value)
Industry Position: 82.2% above the Construction median (#30 of 1761)
No single metric tells the full story. See the TPE:5531 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shining Building Business Co Ltd is engaged in the business of entrusting construction firms to build commercial buildings, and rent and sell public housing. The company operates through three business segments. i) Building unit: It is engaged in the business of building commercial buildings and renting and selling public housing. ii) Construction unit: It is engaged in construction and civil engineering, and iii) Other units: It is mainly engaged in hotel construction and real estate development and general investment. The majority of revenue is derived from the Building unit.
39GF Score
Get the complete analysis for TPE:5531
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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