Avalue Technology (ROCO:3479) Change In Receivables: NT$-219 Mil (TTM As of Jun. 2026)

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ROCO:3479 Avalue Technology Inc ROCO:3479
77 GF Score
Price NT$129.00
GF Value NT$119.01
Valuation Fairly Valued
! 5 Warning Signs
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What is Avalue Technology Change In Receivables?

Avalue Technology ROCO:3479 -1.53% 77 Change In Receivables is NT$-219 Mil as of Jun. 2026. GuruFocus rates ROCO:3479 with a GF Score™ of 77/100 and a GF Value™ of NT$119.01 (Fairly Valued). The stock has 5 warning signs investors should review.

Avalue Technology's change in receivables for the quarter that ended in Jun. 2026 was NT$-387 Mil. It means Avalue Technology's Accounts Receivable increased by NT$387 Mil from Mar. 2026 to Jun. 2026 .

Avalue Technology's change in receivables for the fiscal year that ended in Dec. 2025 was NT$170 Mil. It means Avalue Technology's Accounts Receivable declined by NT$170 Mil from Dec. 2024 to Dec. 2025 .

Avalue Technology's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$1,835 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. Avalue Technology's Days Sales Outstanding for the three months ended in Jun. 2026 was 68.88.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Avalue Technology's liquidation value for the three months ended in Jun. 2026 was NT$-799 Mil.

Avalue Technology  (ROCO:3479) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1835.119/2431.007*91
=68.88

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

Avalue Technology'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)
=1946.855-5267.683+0.75 * 1835.119+0.5 * 2291.702
=-799

* 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.

Avalue Technology Change In Receivables Related Terms

Avalue Technology Change In Receivables Historical Data

* Premium members only.

The historical data trend for Avalue Technology'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.

Avalue Technology Change In Receivables Chart

Avalue Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -373.93 -356.35 -248.74 43.20 169.57

Avalue Technology Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 224.26 -85.22 171.29 82.06 -387.17
ROCO:3479
77GF Score
Avalue Technology Inc ROCO:3479
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Avalue Technology 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 quarterly data reported by the company within the most recent 12 months, which was NT$-219 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$-219 Mil mean?
Avalue Technology (ROCO:3479) has a Change In Receivables of NT$-219 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Avalue Technology and its competitors.
Is Avalue Technology's Change In Receivables too high?
Avalue Technology's current Change In Receivables is NT$-219 Mil. Overall, Avalue Technology has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Avalue Technology's Change In Receivables compare to DELL and ANET?
Avalue Technology's Change In Receivables of NT$-219 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 Avalue Technology and its competitors. Avalue Technology's current Change In Receivables is NT$-219 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Avalue Technology stock overvalued right now?
Based on GuruFocus' analysis, Avalue Technology (ROCO:3479) is currently considered Fairly Valued. The stock's GF Value™ is NT$119.01, compared to a current price of NT$129.00 — trading 8.4% above its estimated fair value. The current Change In Receivables is NT$-219 Mil. Avalue Technology's overall GF Score™ is 77/100 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 Avalue Technology (ROCO:3479), the current Change In Receivables is NT$-219 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 Avalue Technology (ROCO:3479) Overvalued in 2026?

Based on GuruFocus' analysis, Avalue Technology stock appears to be overvalued. The current stock price of NT$129.00 is trading 8.4% above its estimated GF Value™ of NT$119.01. GuruFocus considers Avalue Technology to be Fairly Valued.

Key valuation signals for ROCO:3479:

  • Change In Receivables: NT$-219 Mil
  • GF Value™: NT$119.01 vs. price of NT$129.00 (8.4% above fair value)
  • GF Score™: 77/100 with 5 warning signs

No single metric tells the full story. See the ROCO:3479 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Avalue Technology Business Description

Address No. 228 Liancheng Road, Zhonghe District, 7th Floor, New Taipei City, TWN, 235
Avalue Technology Inc designs, manufactures, processes, imports as well as exports PC-based industrial computer products. Its products include an embedded platform, industrial motherboard, applied panel computing, RISC platform and ODM service, industrial motherboard, intelligent system, and among others.
77GF Score

Get the complete analysis for ROCO:3479

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

NT$129.00
Price
NT$119.01
GF Value