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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. C Sun Manufacturing's accounts receivables for the quarter that ended in Mar. 2026 was NT$2,218 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
C Sun Manufacturing's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 89.49.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. C Sun Manufacturing's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was NT$-42.91.
C Sun Manufacturing 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.
C Sun Manufacturing's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), C Sun Manufacturing's accounts receivable are only considered to be worth 75% of book value:
C Sun Manufacturing's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2026 is calculated as:
* 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.
C Sun Manufacturing Accounts Receivable Related Terms
C Sun Manufacturing Accounts Receivable Historical Data
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The historical data trend for C Sun Manufacturing'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.
What does a Accounts Receivable of NT$2,218 Mil mean?
C Sun Manufacturing (TPE:2467) has a Accounts Receivable of NT$2,218 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on C Sun Manufacturing and its competitors.
Is C Sun Manufacturing's Accounts Receivable too high?
C Sun Manufacturing's current Accounts Receivable is NT$2,218 Mil. Overall, C Sun Manufacturing has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Accounts Receivable compare to GEV and ETN?
C Sun Manufacturing's Accounts Receivable of NT$2,218 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Accounts Receivable depends on the Industrial Products 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 C Sun Manufacturing and its competitors. C Sun Manufacturing's current Accounts Receivable is NT$2,218 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$251.92, compared to a current price of NT$535.00 — trading 112.4% above its estimated fair value. The current Accounts Receivable is NT$2,218 Mil. C Sun Manufacturing's overall GF Score™ is 68/100 with 5 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 C Sun Manufacturing (TPE:2467), the current Accounts Receivable is NT$2,218 Mil 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?
Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued.
The current stock price of NT$535.00 is trading 112.4% above its estimated GF Value™ of NT$251.92.
GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.
Key valuation signals for TPE:2467:
Accounts Receivable: NT$2,218 Mil
GF Value™: NT$251.92 vs. price of NT$535.00 (112.4% above fair value)
No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
68GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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