Pan German Universal Motors (TPE:2247) Accounts Receivable: NT$402 Mil (As of Jun. 2026)

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TPE:2247 Pan German Universal Motors Ltd TPE:2247
87 GF Score
Price NT$229.50
GF Value NT$246.98
Valuation Fairly Valued
! 7 Warning Signs
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What is Pan German Universal Motors Accounts Receivable?

Pan German Universal Motors TPE:2247 -0.22% 87 Accounts Receivable is NT$402 Mil as of Jun. 2026. GuruFocus rates TPE:2247 with a GF Score™ of 87/100 and a GF Value™ of NT$246.98 (Fairly Valued). The stock has 7 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Pan German Universal Motors's accounts receivables for the quarter that ended in Jun. 2026 was NT$402 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Pan German Universal Motors's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 3.14.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Pan German Universal Motors's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was NT$-14.85.

Pan German Universal Motors 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.

Pan German Universal Motors's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=401.733/11670.57*91
=3.14

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

Pan German Universal Motors's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 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)
=(5133.839+0.75 * 401.733+0.5 * 4501.141-8884.411
-0-0)/80.709
=-14.85

* 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.

Pan German Universal Motors Accounts Receivable Related Terms

Pan German Universal Motors Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Pan German Universal Motors'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.

Pan German Universal Motors Accounts Receivable Chart

Pan German Universal Motors 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 412.48 351.89 405.52 489.56 404.62

Pan German Universal Motors Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 449.42 406.05 404.62 374.80 401.73
TPE:2247
87GF Score
Pan German Universal Motors Ltd TPE:2247
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan German Universal Motors 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 NT$402 Mil mean?
Pan German Universal Motors (TPE:2247) has a Accounts Receivable of NT$402 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Pan German Universal Motors and its competitors.
Is Pan German Universal Motors' Accounts Receivable too high?
Pan German Universal Motors' current Accounts Receivable is NT$402 Mil. Overall, Pan German Universal Motors has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pan German Universal Motors' Accounts Receivable compare to CVNA and PAG?
Pan German Universal Motors' Accounts Receivable of NT$402 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Accounts Receivable depends on the Vehicles & Parts 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 Pan German Universal Motors and its competitors. Pan German Universal Motors's current Accounts Receivable is NT$402 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan German Universal Motors stock overvalued right now?
Based on GuruFocus' analysis, Pan German Universal Motors (TPE:2247) is currently considered Fairly Valued. The stock's GF Value™ is NT$246.98, compared to a current price of NT$229.50 — trading 7.1% below its estimated fair value. The current Accounts Receivable is NT$402 Mil. Pan German Universal Motors' overall GF Score™ is 87/100 with 7 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 Pan German Universal Motors (TPE:2247), the current Accounts Receivable is NT$402 Mil as of Jun. 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 Pan German Universal Motors (TPE:2247) Overvalued in 2026?

Based on GuruFocus' analysis, Pan German Universal Motors stock appears to be undervalued. The current stock price of NT$229.50 is trading 7.1% below its estimated GF Value™ of NT$246.98. GuruFocus considers Pan German Universal Motors to be Fairly Valued.

Key valuation signals for TPE:2247:

  • Accounts Receivable: NT$402 Mil
  • GF Value™: NT$246.98 vs. price of NT$229.50 (7.1% below fair value)
  • GF Score™: 87/100 with 7 warning signs

No single metric tells the full story. See the TPE:2247 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Pan German Universal Motors Business Description

Address 6th Floor, No.100, Xing\'ai Road, Neihu District, Taipei, TWN, 114509
Pan German Universal Motors Ltd operates as a specialized foundry that sells vehicles, parts, and accessories, and provides after-sales maintenance and repairs. The brands operated by the company are BMW, MINI, and Porsche. The company's revenue comes from the sale of automotive products and service revenue from vehicle maintenance services.
87GF Score

Get the complete analysis for TPE:2247

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

NT$229.50
Price
NT$246.98
GF Value