Top Union Electronics (ROCO:6266) Accounts Receivable : NT$457 Mil (As of Mar. 2025)

View and export this data going back to 2004. Start your Free Trial

What is Top Union Electronics Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Top Union Electronics's accounts receivables for the quarter that ended in Mar. 2025 was NT$457 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Top Union Electronics's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 53.58.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Top Union Electronics's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was NT$5.54.

Top Union Electronics Accounts Receivable Historical Data

The historical data trend for Top Union Electronics'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.

* Premium members only.

Top Union Electronics Accounts Receivable Chart

Top Union Electronics Annual Data

Trend

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Accounts Receivable

Get a 7-Day Free Trial

338.74

536.29

344.68

377.96

418.68

Top Union Electronics Quarterly Data
	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25
Accounts Receivable	Get a 7-Day Free Trial															398.35	437.30	413.93	418.68	456.93

Top Union Electronics Accounts Receivable Calculation

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

Top Union Electronics 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.

Top Union Electronics's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	456.928	/	778.116	*	91
=	53.58

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Top Union Electronics's accounts receivable are only considered to be worth 75% of book value:

Top Union Electronics's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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)
=	(1489.861	+	0.75 * 456.928	+	0.5 * 714.245	-	1338.06
-	0	-	0)	/	153.634
=	5.54

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.

Top Union Electronics Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Top Union Electronics's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.

Top Union Electronics Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Technology » Semiconductors » Top Union Electronics Corp (ROCO:6266) » Definitions » Accounts Receivable

Comparable Companies

Traded in Other Exchanges

N/A

Address

No. 480, Niupu East Road, Xiangshan District, Hsinchu, TWN, 30091

Website

https://www.topunion.com.tw

Top Union Electronics Corp is principally engaged in the design, manufacture, and technical support of electronic products and communication equipment, as well as providing surface mount technology (SMT) services, processing, and international trade business. The company operates in America, Taiwan, and Other countries.

Top Union Electronics Headlines

No Headlines