Sun Own Industrial Co (ROCO:2940) Change In Receivables: NT$10.8 Mil (TTM As of Jun. 2026)

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ROCO:2940 Sun Own Industrial Co Ltd ROCO:2940
20 GF Score
Price NT$23.90
! 7 Warning Signs
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What is Sun Own Industrial Co Change In Receivables?

Sun Own Industrial Co ROCO:2940 -0.83% 20 Change In Receivables is NT$10.8 Mil as of Jun. 2026. GuruFocus rates ROCO:2940 with a GF Score™ of 20/100. The stock has 7 warning signs investors should review.

Sun Own Industrial Co's change in receivables for the quarter that ended in Jun. 2026 was NT$87.0 Mil. It means Sun Own Industrial Co's Accounts Receivable declined by NT$87.0 Mil from Dec. 2025 to Jun. 2026 .

Sun Own Industrial Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$25.8 Mil. It means Sun Own Industrial Co's Accounts Receivable declined by NT$25.8 Mil from Dec. 2024 to Dec. 2025 .

Sun Own Industrial Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$60.5 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. Sun Own Industrial Co's Days Sales Outstanding for the six months ended in Jun. 2026 was 29.17.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Sun Own Industrial Co's liquidation value for the six months ended in Jun. 2026 was NT$-363.4 Mil.

Sun Own Industrial Co  (ROCO:2940) 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.

Sun Own 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
=60.472/378.375*91
=29.17

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

Sun Own Industrial Co'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)
=86.254-636.922+0.75 * 60.472+0.5 * 283.86
=-363.4

* 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.

Sun Own Industrial Co Change In Receivables Related Terms

Sun Own Industrial Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Sun Own Industrial Co'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.

Sun Own Industrial Co Change In Receivables Chart

Sun Own Industrial Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Change In Receivables
-24.60 4.53 -16.74 25.77

Sun Own Industrial Co Semi-Annual Data
Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Change In Receivables Get a 7-Day Free Trial 48.17 -64.91 102.05 -76.28 87.04
ROCO:2940
20GF Score
Sun Own Industrial Co Ltd ROCO:2940
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Sun Own Industrial 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.

For stock reported annually, GuruFocus uses latest annual data as the TTM data. Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 was NT$10.8 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$10.8 Mil mean?
Sun Own Industrial Co (ROCO:2940) has a Change In Receivables of NT$10.8 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Sun Own Industrial Co and its competitors.
Is Sun Own Industrial Co's Change In Receivables too high?
Sun Own Industrial Co's current Change In Receivables is NT$10.8 Mil. Overall, Sun Own Industrial Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Sun Own Industrial Co's Change In Receivables compare to BKNG and ABNB?
Sun Own Industrial Co's Change In Receivables of NT$10.8 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Change In Receivables depends on the Travel & Leisure 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 Sun Own Industrial Co and its competitors. Sun Own Industrial Co's current Change In Receivables is NT$10.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sun Own Industrial Co stock overvalued right now?
Sun Own Industrial Co (ROCO:2940) has a current Change In Receivables of NT$10.8 Mil. The current Change In Receivables is NT$10.8 Mil. Sun Own Industrial Co's overall GF Score™ is 20/100 with 7 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 Sun Own Industrial Co (ROCO:2940), the current Change In Receivables is NT$10.8 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.

Sun Own Industrial Co Business Description

Address Zhangshui Road, Section. 2, No.400, Pitou Township, Dahu Village, Changhua, TWN, 523
Sun Own Industrial Co Ltd is engaged in the Design and sale of outdoor tourism products for mountaineering and water sports.
20GF Score

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

NT$23.90
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