OToBrite Electronic (ROCO:2256) Change In Receivables: NT$-63.6 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:2256 OToBrite Electronic Inc ROCO:2256
60 GF Score
Price NT$83.60
GF Value NT$36.90
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is OToBrite Electronic Change In Receivables?

OToBrite Electronic ROCO:2256 -1.07% 60 Change In Receivables is NT$-63.6 Mil as of Jun. 2026. GuruFocus rates ROCO:2256 with a GF Score™ of 60/100 and a GF Value™ of NT$36.90 (Significantly Overvalued). The stock has 4 warning signs investors should review.

OToBrite Electronic's change in receivables for the quarter that ended in Jun. 2026 was NT$-32.9 Mil. It means OToBrite Electronic's Accounts Receivable increased by NT$32.9 Mil from Dec. 2025 to Jun. 2026 .

OToBrite Electronic's change in receivables for the fiscal year that ended in Dec. 2025 was NT$11.4 Mil. It means OToBrite Electronic's Accounts Receivable declined by NT$11.4 Mil from Dec. 2024 to Dec. 2025 .

OToBrite Electronic's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$88.8 Mil.

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. OToBrite Electronic's Days Sales Outstanding for the six months ended in Jun. 2026 was 51.16.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. OToBrite Electronic's liquidation value for the six months ended in Jun. 2026 was NT$49.3 Mil.

OToBrite Electronic  (ROCO:2256) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=88.778/316.68*91
=51.16

2. In Ben Graham's calculation of liquidation value, OToBrite Electronic's accounts receivable are only considered to be worth 75% of book value:

OToBrite Electronic's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=176.586-266.14+0.75 * 88.778+0.5 * 144.524
=49.3

* 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.

OToBrite Electronic Change In Receivables Related Terms

OToBrite Electronic Change In Receivables Historical Data

* Premium members only.

The historical data trend for OToBrite Electronic's Change In Receivables 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.

OToBrite Electronic Change In Receivables Chart

OToBrite Electronic Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -122.47 212.58 -26.70 3.49 11.38

OToBrite Electronic Semi-Annual Data
Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 30.39 -26.90 42.09 -30.71 -32.88
ROCO:2256
60GF Score
OToBrite Electronic Inc ROCO:2256
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

OToBrite Electronic 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was NT$-63.6 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of NT$-63.6 Mil mean?
OToBrite Electronic (ROCO:2256) has a Change In Receivables of NT$-63.6 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for OToBrite Electronic and its competitors.
Is OToBrite Electronic's Change In Receivables too high?
OToBrite Electronic's current Change In Receivables is NT$-63.6 Mil. Overall, OToBrite Electronic has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does OToBrite Electronic's Change In Receivables compare to ORLY and AZO?
OToBrite Electronic's Change In Receivables of NT$-63.6 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Change In Receivables depends on the Vehicles & Parts 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 OToBrite Electronic and its competitors. OToBrite Electronic's current Change In Receivables is NT$-63.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OToBrite Electronic stock overvalued right now?
Based on GuruFocus' analysis, OToBrite Electronic (ROCO:2256) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$36.90, compared to a current price of NT$83.60 — trading 126.6% above its estimated fair value. The current Change In Receivables is NT$-63.6 Mil. OToBrite Electronic's overall GF Score™ is 60/100 with 4 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 OToBrite Electronic (ROCO:2256), the current Change In Receivables is NT$-63.6 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 OToBrite Electronic (ROCO:2256) Overvalued in 2026?

Based on GuruFocus' analysis, OToBrite Electronic stock appears to be overvalued. The current stock price of NT$83.60 is trading 126.6% above its estimated GF Value™ of NT$36.90. GuruFocus considers OToBrite Electronic to be Significantly Overvalued.

Key valuation signals for ROCO:2256:

  • Change In Receivables: NT$-63.6 Mil
  • GF Value™: NT$36.90 vs. price of NT$83.60 (126.6% above fair value)
  • GF Score™: 60/100 with 4 warning signs

No single metric tells the full story. See the ROCO:2256 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

OToBrite Electronic Business Description

Address No. 18, Zhanye 2nd Road, Hsinchu Science Park, 6th Floor, Hsinchu, TWN
OToBrite Electronic Inc is dedicated to developing driver safety system products and artificial intelligence technologies. With a vision to provide vehicle imaging systems and driver assistance systems, oToBrite strives to make driving simpler and safer and to contribute to the development of automated driving technology.
60GF Score

Get the complete analysis for ROCO:2256

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

NT$83.60
Price
NT$36.90
GF Value