Holiday Entertainment Co (TPE:9943) Receivables Turnover: 29.26 (As of Dec. 2025)

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TPE:9943 Holiday Entertainment Co Ltd TPE:9943
87 GF Score
Price NT$52.80
GF Value NT$86.23
Valuation Possible Value Trap
! 4 Warning Signs
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What is Holiday Entertainment Co Receivables Turnover?

Holiday Entertainment Co TPE:9943 -0.38% 87 Receivables Turnover is 29.26 as of Dec. 2025. GuruFocus rates TPE:9943 with a GF Score™ of 87/100 and a GF Value™ of NT$86.23 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 832 Travel & Leisure companies, Holiday Entertainment Co ranks better than 94.83% 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. Holiday Entertainment Co's Revenue for the three months ended in Dec. 2025 was NT$596 Mil. Holiday Entertainment Co's average Accounts Receivable for the three months ended in Dec. 2025 was NT$20 Mil. Hence, Holiday Entertainment Co's Receivables Turnover for the three months ended in Dec. 2025 was 29.26.


Holiday Entertainment Co  (TPE:9943) 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.


Holiday Entertainment Co Receivables Turnover Related Terms


Holiday Entertainment Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Holiday 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.

Holiday Entertainment Co Receivables Turnover Chart

Holiday 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 0.00 66.84 67.02 70.66 96.58

Holiday 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 30.55 28.03 29.51 34.81 29.26

TPE:9943 vs AS, HAS, LTH: Receivables Turnover Comparison

For the Leisure subindustry, Holiday 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.


Holiday Entertainment Co Receivables Turnover vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Holiday Entertainment Co's Receivables Turnover distribution charts can be found below:

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


TPE:9943
87GF Score
Holiday Entertainment Co Ltd TPE:9943
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Holiday Entertainment Co Receivables Turnover Calculation

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

Holiday 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 )
=2413.732 / ((26.521 + 23.465) / 2 )
=2413.732 / 24.993
=96.58

Holiday 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 )
=596.259 / ((17.289 + 23.465) / 2 )
=596.259 / 20.377
=29.26

* 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 29.26 mean?
Holiday Entertainment Co (TPE:9943) has a Receivables Turnover of 29.26 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 Holiday Entertainment Co and its competitors. According to the industry distribution chart, Holiday Entertainment Co ranks #43 out of 832 companies in the Travel & Leisure industry, placing it in the top 5.2%.
Is Holiday Entertainment Co's Receivables Turnover too high?
Holiday Entertainment Co's current Receivables Turnover is 29.26. The Travel & Leisure industry median Receivables Turnover is 14.10. Holiday Entertainment Co's value of 29.26 is 107.5% above this industry median. Based on the distribution chart, Holiday Entertainment Co ranks #43 out of 832 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Holiday Entertainment Co has a GF Score™ of 87/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Holiday Entertainment Co's Receivables Turnover compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Holiday Entertainment Co ranks #43 out of 832 companies for Receivables Turnover. This places Holiday Entertainment Co in the top 5% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 14.10. Holiday Entertainment Co's value of 29.26 is 107.5% 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 Travel & Leisure company?
The median Receivables Turnover among Travel & Leisure companies is 14.10, based on 832 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. Holiday Entertainment Co's current Receivables Turnover of 29.26 is 107.5% 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 Holiday Entertainment Co and its competitors. For the Travel & Leisure industry, the median Receivables Turnover is 14.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Holiday Entertainment Co's current Receivables Turnover is 29.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Holiday Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, Holiday Entertainment Co (TPE:9943) is currently considered Possible Value Trap. The stock's GF Value™ is NT$86.23, compared to a current price of NT$52.80 — trading 38.8% below its estimated fair value. The current Receivables Turnover is 29.26 and 107.5% above the Travel & Leisure industry median of 14.10. Holiday Entertainment Co's overall GF Score™ is 87/100 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 Holiday Entertainment Co (TPE:9943), the current Receivables Turnover is 29.26 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 Holiday Entertainment Co (TPE:9943) Overvalued in 2026?

Based on GuruFocus' analysis, Holiday Entertainment Co stock appears to be undervalued. The current stock price of NT$52.80 is trading 38.8% below its estimated GF Value™ of NT$86.23. GuruFocus considers Holiday Entertainment Co to be Possible Value Trap.

Key valuation signals for TPE:9943:

  • Receivables Turnover: 29.26
  • GF Value™: NT$86.23 vs. price of NT$52.80 (38.8% below fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 107.5% above the Travel & Leisure median (#43 of 832)

No single metric tells the full story. See the TPE:9943 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Holiday Entertainment Co Business Description

Address Section 5, Zhongxiao East Road, 4th Floor, No. 293, Xinyi District, Taipei, TWN, 293
Holiday Entertainment Co Ltd is mainly engaged in providing audio-visual and singing equipment, along with operating audiovisual and karaoke facilities and related restaurants. The company is involved in the trading of audio-visual equipment and supplies, as well as publishing audio tapes and records, and conducting performing arts activities. In addition, it undertakes advertising operations. The business operates through two reportable segments: Audiovisual and Singing Equipment, and Copy and Royalty Business, with the majority of its revenue generated from the Audiovisual and Singing Equipment segment.
87GF Score

Get the complete analysis for TPE:9943

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

NT$52.80
Price
NT$86.23
GF Value