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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. National Petroleum Co's Revenue for the
three
months ended in Mar. 2026 was NT$5,403 Mil. National Petroleum Co's average Accounts Receivable for the
three
months ended in Mar. 2026 was NT$99 Mil.
Hence, National Petroleum Co's Receivables Turnover for the
three
months ended in Mar. 2026 was 54.55.
National Petroleum Co (TPE:9937) 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.
National Petroleum Co Receivables Turnover Related Terms
National Petroleum Co Receivables Turnover Historical Data
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The historical data trend for National Petroleum 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.
TPE:9937 vs CASY, WSM, DKS: Receivables Turnover Comparison
For the Specialty Retail subindustry, National Petroleum 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.
National Petroleum Co Receivables Turnover vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, National Petroleum Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where National Petroleum 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.
National Petroleum Co (TPE:9937) has a Receivables Turnover of 54.55 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 National Petroleum Co and its competitors. According to the industry distribution chart, National Petroleum Co ranks #77 out of 1106 companies in the Retail - Cyclical industry, placing it in the top 7%.
Is National Petroleum Co's Receivables Turnover too high?
National Petroleum Co's current Receivables Turnover is 54.55. The Retail - Cyclical industry median Receivables Turnover is 19.50. National Petroleum Co's value of 54.55 is 179.8% above this industry median. Based on the distribution chart, National Petroleum Co ranks #77 out of 1106 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, National Petroleum Co has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does National Petroleum Co's Receivables Turnover compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, National Petroleum Co ranks #77 out of 1106 companies for Receivables Turnover. This places National Petroleum Co in the top 7% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 19.50. National Petroleum Co's value of 54.55 is 179.8% 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 Retail - Cyclical company?
The median Receivables Turnover among Retail - Cyclical companies is 19.50, based on 1,106 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. National Petroleum Co's current Receivables Turnover of 54.55 is 179.8% 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 National Petroleum Co and its competitors. For the Retail - Cyclical industry, the median Receivables Turnover is 19.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. National Petroleum Co's current Receivables Turnover is 54.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National Petroleum Co stock overvalued right now?
Based on GuruFocus' analysis, National Petroleum Co (TPE:9937) is currently considered Fairly Valued. The stock's GF Value™ is NT$58.75, compared to a current price of NT$55.10 — trading 6.2% below its estimated fair value. The current Receivables Turnover is 54.55 and 179.8% above the Retail - Cyclical industry median of 19.50. National Petroleum Co's overall GF Score™ is 78/100 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 National Petroleum Co (TPE:9937), the current Receivables Turnover is 54.55 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 National Petroleum Co (TPE:9937) Overvalued in 2026?
Based on GuruFocus' analysis, National Petroleum Co stock appears to be undervalued.
The current stock price of NT$55.10 is trading 6.2% below its estimated GF Value™ of NT$58.75.
GuruFocus considers National Petroleum Co to be Fairly Valued.
Key valuation signals for TPE:9937:
Receivables Turnover: 54.55
GF Value™: NT$58.75 vs. price of NT$55.10 (6.2% below fair value)
Industry Position: 179.8% above the Retail - Cyclical median (#77 of 1106)
No single metric tells the full story. See the TPE:9937 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
National Petroleum Co Ltd is engaged in providing and selling gasoline, diesel, and lubricant, as well as car washing services. The main revenue of the Group is generated from the sales of refined petroleum products supplied and sold through the Group's gas stations. The sales targets are mainly consumers at gas stations.
78GF Score
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