Taiwan Tea (TPE:2913) Accounts Receivable: NT$25.6 Mil (As of Jun. 2026)

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TPE:2913 Taiwan Tea Corp TPE:2913
61 GF Score
Price NT$11.10
GF Value NT$20.15
Valuation Possible Value Trap
! 5 Warning Signs
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What is Taiwan Tea Accounts Receivable?

Taiwan Tea TPE:2913 61 Accounts Receivable is NT$25.6 Mil as of Jun. 2026. GuruFocus rates TPE:2913 with a GF Score™ of 61/100 and a GF Value™ of NT$20.15 (Possible Value Trap). The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Taiwan Tea's accounts receivables for the quarter that ended in Jun. 2026 was NT$25.6 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Taiwan Tea's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 23.67.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Taiwan Tea's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was NT$-10.22.


Taiwan Tea 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.

Taiwan Tea's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=25.624/98.768*91
=23.67

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

Taiwan Tea'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)
=(67.529+0.75 * 25.624+0.5 * 1556.529-8938.635
-0-0)/790.000
=-10.22

* 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.


Taiwan Tea Accounts Receivable Related Terms


Taiwan Tea Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Taiwan Tea'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.

Taiwan Tea Accounts Receivable Chart

Taiwan Tea 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 25.78 28.75 27.74 25.50 23.72

Taiwan Tea 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 41.12 29.94 23.72 31.38 25.62
TPE:2913
61GF Score
Taiwan Tea Corp TPE:2913
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Tea 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$25.6 Mil mean?
Taiwan Tea (TPE:2913) has a Accounts Receivable of NT$25.6 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Taiwan Tea and its competitors.
Is Taiwan Tea's Accounts Receivable too high?
Taiwan Tea's current Accounts Receivable is NT$25.6 Mil. Overall, Taiwan Tea has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Taiwan Tea's Accounts Receivable compare to ADM and BG?
Taiwan Tea's Accounts Receivable of NT$25.6 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods 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 Taiwan Tea and its competitors. Taiwan Tea's current Accounts Receivable is NT$25.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Tea stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Tea (TPE:2913) is currently considered Possible Value Trap. The stock's GF Value™ is NT$20.15, compared to a current price of NT$11.10 — trading 44.9% below its estimated fair value. The current Accounts Receivable is NT$25.6 Mil. Taiwan Tea's overall GF Score™ is 61/100 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 Taiwan Tea (TPE:2913), the current Accounts Receivable is NT$25.6 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 Taiwan Tea (TPE:2913) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Tea stock appears to be undervalued. The current stock price of NT$11.10 is trading 44.9% below its estimated GF Value™ of NT$20.15. GuruFocus considers Taiwan Tea to be Possible Value Trap.

Key valuation signals for TPE:2913:

  • Accounts Receivable: NT$25.6 Mil
  • GF Value™: NT$20.15 vs. price of NT$11.10 (44.9% below fair value)
  • GF Score™: 61/100 with 5 warning signs

No single metric tells the full story. See the TPE:2913 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Tea Business Description

Address No. 3, Zhonghua Road, Hukou Township, Hsinchu, TWN, 303035
Taiwan Tea Corp is responsible for agriculture, fishery, forestry and animal husbandry. The Company's main business activities include manufacturing and sales of tea and related products. The two reportable segments are Retail and trading segment generate maximum revenue from Taiwan: manufacture and sale of tea and other agricultural products, trading of imported goods including food, alcoholic beverages and other products, and operation of recreational tourism; and Asset segment: management of land assets, including land inspections, land and building leases, contract renewals, and related land sale procedures.
61GF Score

Get the complete analysis for TPE:2913

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

NT$11.10
Price
NT$20.15
GF Value