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Pou ChenTPE:9904 +0.62%85 Receivables Turnover is 2.14 as of Dec. 2025. GuruFocus rates TPE:9904 with a GF Score™ of 85/100 and a GF Value™ of NT$30.89 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,032 Manufacturing - Apparel & Accessories companies, Pou Chen ranks better than 60.08% 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. Pou Chen's Revenue for the
three
months ended in Dec. 2025 was NT$62,769 Mil. Pou Chen's average Accounts Receivable for the
three
months ended in Dec. 2025 was NT$29,336 Mil.
Hence, Pou Chen's Receivables Turnover for the
three
months ended in Dec. 2025 was 2.14.
Pou Chen (TPE:9904) 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.
Pou Chen Receivables Turnover Related Terms
Pou Chen Receivables Turnover Historical Data
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The historical data trend for Pou Chen'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.
TPE:9904 vs NKE, DECK, ONON: Receivables Turnover Comparison
For the Footwear & Accessories subindustry, Pou Chen'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.
Pou Chen Receivables Turnover vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Chen's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Pou Chen'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.
Pou Chen (TPE:9904) has a Receivables Turnover of 2.14 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 Pou Chen and its competitors. According to the industry distribution chart, Pou Chen ranks #412 out of 1032 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 39.9%.
Is Pou Chen's Receivables Turnover too high?
Pou Chen's current Receivables Turnover is 2.14. The Manufacturing - Apparel & Accessories industry median Receivables Turnover is 6.94. Pou Chen's value of 2.14 is 69.1% below this industry median. Based on the distribution chart, Pou Chen ranks #412 out of 1032 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Pou Chen has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pou Chen's Receivables Turnover compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pou Chen ranks #412 out of 1032 companies for Receivables Turnover. This puts Pou Chen in the upper half of its industry. The industry median Receivables Turnover is 6.94. Pou Chen's value of 2.14 is 69.1% 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 Manufacturing - Apparel & Accessories company?
The median Receivables Turnover among Manufacturing - Apparel & Accessories companies is 6.94, based on 1,032 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. Pou Chen's current Receivables Turnover of 2.14 is 69.1% 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 Pou Chen and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Receivables Turnover is 6.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pou Chen's current Receivables Turnover is 2.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Chen stock overvalued right now?
Based on GuruFocus' analysis, Pou Chen (TPE:9904) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.89, compared to a current price of NT$24.40 — trading 21% below its estimated fair value. The current Receivables Turnover is 2.14 and 69.1% below the Manufacturing - Apparel & Accessories industry median of 6.94. Pou Chen's overall GF Score™ is 85/100 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 Pou Chen (TPE:9904), the current Receivables Turnover is 2.14 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 Pou Chen (TPE:9904) Overvalued in 2026?
Based on GuruFocus' analysis, Pou Chen stock appears to be undervalued.
The current stock price of NT$24.40 is trading 21% below its estimated GF Value™ of NT$30.89.
GuruFocus considers Pou Chen to be Modestly Undervalued.
Key valuation signals for TPE:9904:
Receivables Turnover: 2.14
GF Value™: NT$30.89 vs. price of NT$24.40 (21% below fair value)
Industry Position: 69.1% below the Manufacturing - Apparel & Accessories median (#412 of 1032)
No single metric tells the full story. See the TPE:9904 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pou Chen Corp the manufacture and sale of various kinds of shoes and the import and export of related products and materials. The company invests in and other footwear-related companies.
85GF Score
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