E. Sun Financial Holding Co (LUX:ESUNF) Accounts Receivable: $0 Mil (As of Dec. 2025)

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LUX:ESUNF E. Sun Financial Holding Co Ltd LUX:ESUNF
87 GF Score
Price $22.32
GF Value $20.44
! 6 Warning Signs
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What is E. Sun Financial Holding Co Accounts Receivable?

E. Sun Financial Holding Co LUX:ESUNF 87 Accounts Receivable is $0 Mil as of Dec. 2025. GuruFocus rates LUX:ESUNF with a GF Score™ of 87/100 and a GF Value™ of $20.44. The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. E. Sun Financial Holding Co's accounts receivables for the quarter that ended in Dec. 2025 was $0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. E. Sun Financial Holding Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. E. Sun Financial Holding Co's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-189.19.


E. Sun Financial Holding Co Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

E. Sun Financial Holding Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/762.539*91
=0.00

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), E. Sun Financial Holding Co's accounts receivable are only considered to be worth 75% of book value:

E. Sun Financial Holding Co's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(12956.591+0.75 * 0+0.5 * 0-135345.388
-0-12.76)/646.960
=-189.19

* 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.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


E. Sun Financial Holding Co Accounts Receivable Related Terms


E. Sun Financial Holding Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for E. Sun Financial Holding Co's Accounts Receivable 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.

E. Sun Financial Holding Co Accounts Receivable Chart

E. Sun Financial Holding Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

E. Sun Financial Holding Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Accounts Receivable 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 0.00 0.00 0.00 0.00 0.00
LUX:ESUNF
87GF Score
E. Sun Financial Holding Co Ltd LUX:ESUNF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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E. Sun Financial Holding Co Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $0 Mil mean?
E. Sun Financial Holding Co (LUX:ESUNF) has a Accounts Receivable of $0 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on E. Sun Financial Holding Co and its competitors.
Is E. Sun Financial Holding Co's Accounts Receivable too high?
E. Sun Financial Holding Co's current Accounts Receivable is $0 Mil. Overall, E. Sun Financial Holding Co has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does E. Sun Financial Holding Co's Accounts Receivable compare to competitors?
E. Sun Financial Holding Co's Accounts Receivable of $0 Mil can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Banks company?
A good Accounts Receivable depends on the Banks industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on E. Sun Financial Holding Co and its competitors. E. Sun Financial Holding Co's current Accounts Receivable is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E. Sun Financial Holding Co stock overvalued right now?
E. Sun Financial Holding Co (LUX:ESUNF) has a current Accounts Receivable of $0 Mil. The stock's GF Value™ is $20.44, compared to a current price of $22.32 — trading 9.2% above its estimated fair value. The current Accounts Receivable is $0 Mil. E. Sun Financial Holding Co's overall GF Score™ is 87/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For E. Sun Financial Holding Co (LUX:ESUNF), the current Accounts Receivable is $0 Mil 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 E. Sun Financial Holding Co (LUX:ESUNF) Overvalued in 2026?

Based on GuruFocus' analysis, E. Sun Financial Holding Co stock appears to be overvalued. The current stock price of $22.32 is trading 9.2% above its estimated GF Value™ of $20.44.

Key valuation signals for LUX:ESUNF:

  • Accounts Receivable: $0 Mil
  • GF Value™: $20.44 vs. price of $22.32 (9.2% above fair value)
  • GF Score™: 87/100 with 6 warning signs

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


E. Sun Financial Holding Co Business Description

Other Exchanges 2884:Taiwan
Address Minsheng East Road, 14th Floor, No. 117 & 1st Floor No. 115, Section 3, Songshan District, Taipei, TWN, 10546
E. Sun Financial Holding Co Ltd provides financial services in Taiwan. The company, through its subsidiaries, offers banking, securities, insurance, and venture capital services. The company has four reportable segments: Corporate banking unit, which handles corporate loans, foreign exchange business, and financial banking operations; Individual banking unit, which handles mortgage, unsecured personal loans (UPLs), wealth management, and credit cards; Overseas branches and subsidiaries, including overseas branches and subsidiaries' business; and Others, including other performance units except for the above operating segments. The company generates the majority of its revenue from Corporate and Individual Banking Units.
87GF Score

Get the complete analysis for LUX:ESUNF

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

$22.32
Price
$20.44
GF Value