Powertech Industrial Co (TPE:3296) Accounts Receivable: NT$485 Mil (As of Jun. 2026)

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TPE:3296 Powertech Industrial Co Ltd TPE:3296
70 GF Score
Price NT$27.00
GF Value NT$22.38
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Powertech Industrial Co Accounts Receivable?

Powertech Industrial Co TPE:3296 +5.88% 70 Accounts Receivable is NT$485 Mil as of Jun. 2026. GuruFocus rates TPE:3296 with a GF Score™ of 70/100 and a GF Value™ of NT$22.38 (Modestly Overvalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Powertech Industrial Co's accounts receivables for the quarter that ended in Jun. 2026 was NT$485 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Powertech Industrial Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 90.70.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Powertech Industrial Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was NT$1.23.


Powertech Industrial 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.

Powertech Industrial Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=484.935/487.877*91
=90.70

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

Powertech Industrial Co'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)
=(624.755+0.75 * 484.935+0.5 * 231.541-985.409
-0-0)/96.724
=1.23

* 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.


Powertech Industrial Co Accounts Receivable Related Terms


Powertech Industrial Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Powertech Industrial 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.

Powertech Industrial Co Accounts Receivable Chart

Powertech Industrial 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 674.38 595.99 413.90 466.41 416.97

Powertech Industrial Co 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 406.95 399.60 416.97 352.99 484.94
TPE:3296
70GF Score
Powertech Industrial Co Ltd TPE:3296
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Powertech Industrial 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 NT$485 Mil mean?
Powertech Industrial Co (TPE:3296) has a Accounts Receivable of NT$485 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Powertech Industrial Co and its competitors.
Is Powertech Industrial Co's Accounts Receivable too high?
Powertech Industrial Co's current Accounts Receivable is NT$485 Mil. Overall, Powertech Industrial Co has a GF Score™ of 70/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Powertech Industrial Co's Accounts Receivable compare to AAPL?
Powertech Industrial Co's Accounts Receivable of NT$485 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Accounts Receivable depends on the Hardware 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 Powertech Industrial Co and its competitors. Powertech Industrial Co's current Accounts Receivable is NT$485 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Powertech Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Powertech Industrial Co (TPE:3296) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$22.38, compared to a current price of NT$27.00 — trading 20.6% above its estimated fair value. The current Accounts Receivable is NT$485 Mil. Powertech Industrial Co's overall GF Score™ is 70/100 with 3 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 Powertech Industrial Co (TPE:3296), the current Accounts Receivable is NT$485 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 Powertech Industrial Co (TPE:3296) Overvalued in 2026?

Based on GuruFocus' analysis, Powertech Industrial Co stock appears to be overvalued. The current stock price of NT$27.00 is trading 20.6% above its estimated GF Value™ of NT$22.38. GuruFocus considers Powertech Industrial Co to be Modestly Overvalued.

Key valuation signals for TPE:3296:

  • Accounts Receivable: NT$485 Mil
  • GF Value™: NT$22.38 vs. price of NT$27.00 (20.6% above fair value)
  • GF Score™: 70/100 with 3 warning signs

No single metric tells the full story. See the TPE:3296 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Powertech Industrial Co Business Description

Address No. 407, Chung Shan Road, 10th Floor, Section 2, Zhonghe District, New Taipei, TWN, 23558
Powertech Industrial Co Ltd is engaged in the manufacturing of electronic circuit power protection devices, smart home wireless remote control devices, wired and wireless communication equipment, and electronic modules and parts, and in international trade. Geographically, the company operates in United States; Asia; and Europe, of which it generates maximum revenue from United States. The Operating segments are: Operating Center and Manufacturing center. The operating center mainly includes the research and development unit, business unit, and other management units of the Company. The manufacturing center mainly includes the production unit, production-related supporting unit, and Mainland China domestic unit, and Vietnam factory.
70GF Score

Get the complete analysis for TPE:3296

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

NT$27.00
Price
NT$22.38
GF Value