Lung Teh Shipbuilding Co (TPE:6753) Accounts Receivable: NT$645 Mil (As of Jun. 2026)

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TPE:6753 Lung Teh Shipbuilding Co Ltd TPE:6753
93 GF Score
Price NT$132.50
GF Value NT$130.89
Valuation Fairly Valued
! 3 Warning Signs
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What is Lung Teh Shipbuilding Co Accounts Receivable?

Lung Teh Shipbuilding Co TPE:6753 +1.92% 93 Accounts Receivable is NT$645 Mil as of Jun. 2026. GuruFocus rates TPE:6753 with a GF Score™ of 93/100 and a GF Value™ of NT$130.89 (Fairly Valued). 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. Lung Teh Shipbuilding Co's accounts receivables for the quarter that ended in Jun. 2026 was NT$645 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Lung Teh Shipbuilding Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 38.62.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Lung Teh Shipbuilding Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was NT$-7.32.


Lung Teh Shipbuilding 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.

Lung Teh Shipbuilding 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
=645.145/1524.202*91
=38.62

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

Lung Teh Shipbuilding 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)
=(3359.861+0.75 * 645.145+0.5 * 1630.909-5517.056
-0-0)/117.255
=-7.32

* 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.


Lung Teh Shipbuilding Co Accounts Receivable Related Terms


Lung Teh Shipbuilding Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Lung Teh Shipbuilding 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.

Lung Teh Shipbuilding Co Accounts Receivable Chart

Lung Teh Shipbuilding Co Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only 733.19 278.09 725.25 921.50 484.07

Lung Teh Shipbuilding Co Quarterly Data
Dec20 Jun21 Dec21 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 442.83 475.55 484.07 699.34 645.15
TPE:6753
93GF Score
Lung Teh Shipbuilding Co Ltd TPE:6753
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lung Teh Shipbuilding 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$645 Mil mean?
Lung Teh Shipbuilding Co (TPE:6753) has a Accounts Receivable of NT$645 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Lung Teh Shipbuilding Co and its competitors.
Is Lung Teh Shipbuilding Co's Accounts Receivable too high?
Lung Teh Shipbuilding Co's current Accounts Receivable is NT$645 Mil. Overall, Lung Teh Shipbuilding Co has a GF Score™ of 93/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lung Teh Shipbuilding Co's Accounts Receivable compare to SPCX and GE?
Lung Teh Shipbuilding Co's Accounts Receivable of NT$645 Mil can be compared against companies in the Aerospace & Defense 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 Aerospace & Defense company?
A good Accounts Receivable depends on the Aerospace & Defense 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 Lung Teh Shipbuilding Co and its competitors. Lung Teh Shipbuilding Co's current Accounts Receivable is NT$645 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lung Teh Shipbuilding Co stock overvalued right now?
Based on GuruFocus' analysis, Lung Teh Shipbuilding Co (TPE:6753) is currently considered Fairly Valued. The stock's GF Value™ is NT$130.89, compared to a current price of NT$132.50 — trading 1.2% above its estimated fair value. The current Accounts Receivable is NT$645 Mil. Lung Teh Shipbuilding Co's overall GF Score™ is 93/100 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 Lung Teh Shipbuilding Co (TPE:6753), the current Accounts Receivable is NT$645 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 Lung Teh Shipbuilding Co (TPE:6753) Overvalued in 2026?

Based on GuruFocus' analysis, Lung Teh Shipbuilding Co stock appears to be overvalued. The current stock price of NT$132.50 is trading 1.2% above its estimated GF Value™ of NT$130.89. GuruFocus considers Lung Teh Shipbuilding Co to be Fairly Valued.

Key valuation signals for TPE:6753:

  • Accounts Receivable: NT$645 Mil
  • GF Value™: NT$130.89 vs. price of NT$132.50 (1.2% above fair value)
  • GF Score™: 93/100 with 3 warning signs

No single metric tells the full story. See the TPE:6753 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lung Teh Shipbuilding Co Business Description

Address No. 15, Dexing 5th Road, Dongshan Township, Yilan County, TWN, 269
Lung Teh Shipbuilding Co Ltd is engaged in shipbuilding, vessel design, and construction. The company manufactures, maintains, and sells high-performance fast boats. The Company operates in two geographical areas: Taiwan and Singapore. It generates maximum revenue from Taiwan.
93GF Score

Get the complete analysis for TPE:6753

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

NT$132.50
Price
NT$130.89
GF Value