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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Ton Yi Industrial's accounts receivables for the quarter that ended in Jun. 2026 was NT$5,331 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Ton Yi Industrial's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 45.33.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Ton Yi Industrial's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was NT$-1.91.
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.
Ton Yi Industrial's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Ton Yi Industrial's accounts receivable are only considered to be worth 75% of book value:
Ton Yi Industrial's Net-Net Working Capital Per Share for the quarter that ended in Jun. 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.
Ton Yi Industrial Accounts Receivable Related Terms
Ton Yi Industrial Accounts Receivable Historical Data
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The historical data trend for Ton Yi Industrial'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$5,331 Mil mean?
Ton Yi Industrial (TPE:9907) has a Accounts Receivable of NT$5,331 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Ton Yi Industrial and its competitors.
Is Ton Yi Industrial's Accounts Receivable too high?
Ton Yi Industrial's current Accounts Receivable is NT$5,331 Mil. Overall, Ton Yi Industrial has a GF Score™ of 91/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ton Yi Industrial's Accounts Receivable compare to SW and AMCR?
Ton Yi Industrial's Accounts Receivable of NT$5,331 Mil can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Accounts Receivable depends on the Packaging & Containers 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 Ton Yi Industrial and its competitors. Ton Yi Industrial's current Accounts Receivable is NT$5,331 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ton Yi Industrial stock overvalued right now?
Based on GuruFocus' analysis, Ton Yi Industrial (TPE:9907) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$18.28, compared to a current price of NT$15.00 — trading 17.9% below its estimated fair value. The current Accounts Receivable is NT$5,331 Mil. Ton Yi Industrial's overall GF Score™ is 91/100 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 Ton Yi Industrial (TPE:9907), the current Accounts Receivable is NT$5,331 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 Ton Yi Industrial (TPE:9907) Overvalued in 2026?
Based on GuruFocus' analysis, Ton Yi Industrial stock appears to be undervalued.
The current stock price of NT$15.00 is trading 17.9% below its estimated GF Value™ of NT$18.28.
GuruFocus considers Ton Yi Industrial to be Modestly Undervalued.
Key valuation signals for TPE:9907:
Accounts Receivable: NT$5,331 Mil
GF Value™: NT$18.28 vs. price of NT$15.00 (17.9% below fair value)
No single metric tells the full story. See the TPE:9907 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ton Yi Industrial Corp manufactures and sells a variety of packaging products. The company's primary product categories include cold rolled carbon steel, tin plates, tin cans, and polyethylene terephthalate (PET). Cold rolled carbon steel is sold to manufacturers of buckets, electric parts, steel tubes, and car parts. Tin plates are sold to manufacturers of nozzles, spouts, crown caps, and can liners. Tin cans are typically sold to the food industry, while PET is used to make plastic bottles, caps, and labels for the beverage industry. The company's segments include: Taiwan; Mainland China - tinplate products; Mainland China - plastic products; and Others.
91GF 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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