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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 Receivable are being managed.
E. Sun Financial Holding Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 0.00.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. E. Sun Financial Holding Co's liquidation value for the
three
months ended in Dec. 2025 was $-122,389 Mil.
E. Sun Financial Holding Co (LUX:ESUNF) Change In Receivables 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 Receivable are being managed.
E. Sun Financial Holding Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of liquidation value, E. Sun Financial Holding Co's accounts receivable are only considered to be worth 75% of book value:
E. Sun Financial Holding Co's liquidation value for the quarter that ended in Dec. 2025 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.
E. Sun Financial Holding Co Change In Receivables Related Terms
E. Sun Financial Holding Co Change In Receivables Historical Data
* 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.
E. Sun Financial Holding Co Change In Receivables Chart
E. Sun Financial Holding Co Change In Receivables Calculation
Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.
Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was $-435 Mil.
* 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 Change In Receivables of $-435 Mil mean?
E. Sun Financial Holding Co (LUX:ESUNF) has a Change In Receivables of $-435 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for E. Sun Financial Holding Co and its competitors.
Is E. Sun Financial Holding Co's Change In Receivables too high?
E. Sun Financial Holding Co's current Change In Receivables is $-435 Mil. Overall, E. Sun Financial Holding Co has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does E. Sun Financial Holding Co's Change In Receivables compare to competitors?
E. Sun Financial Holding Co's Change In Receivables of $-435 Mil can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Banks company?
A good Change In Receivables depends on the Banks industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for E. Sun Financial Holding Co and its competitors. E. Sun Financial Holding Co's current Change In Receivables is $-435 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E. Sun Financial Holding Co stock overvalued right now?
E. Sun Financial Holding Co (LUX:ESUNF) has a current Change In Receivables of $-435 Mil. The stock's GF Value™ is $23.01, compared to a current price of $22.32 — trading 3% below its estimated fair value. The current Change In Receivables is $-435 Mil. E. Sun Financial Holding Co's overall GF Score™ is 84/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For E. Sun Financial Holding Co (LUX:ESUNF), the current Change In Receivables is $-435 Mil as of Dec. 2025. 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 E. Sun Financial Holding Co (LUX:ESUNF) Overvalued in 2026?
Based on GuruFocus' analysis, E. Sun Financial Holding Co stock appears to be undervalued.
The current stock price of $22.32 is trading 3% below its estimated GF Value™ of $23.01.
Key valuation signals for LUX:ESUNF:
Change In Receivables: $-435 Mil
GF Value™: $23.01 vs. price of $22.32 (3% below fair value)
No single metric tells the full story. See the LUX:ESUNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
E. Sun Financial Holding Co Ltd provides financial services in Taiwan. The company, through its subsidiaries, offers banking, securities, insurance, and venture capital services. The company has four reportable segments: Corporate banking unit, which handles corporate loans, foreign exchange business, and financial banking operations; Individual banking unit, which handles mortgage, unsecured personal loans (UPLs), wealth management, and credit cards; Overseas branches and subsidiaries, including overseas branches and subsidiaries' business; and Others, including other performance units except for the above operating segments. The company generates the majority of its revenue from Corporate and Individual Banking Units.
84GF Score
Get the complete analysis for LUX:ESUNF
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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