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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.
Kuen Ling Machinery Refrigerating Co's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 101.54.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Kuen Ling Machinery Refrigerating Co's liquidation value for the
three
months ended in Jun. 2026 was NT$441 Mil.
Kuen Ling Machinery Refrigerating Co (ROCO:4527) 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.
Kuen Ling Machinery Refrigerating Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Kuen Ling Machinery Refrigerating Co's accounts receivable are only considered to be worth 75% of book value:
Kuen Ling Machinery Refrigerating Co's liquidation value 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.
Kuen Ling Machinery Refrigerating Co Change In Receivables Related Terms
Kuen Ling Machinery Refrigerating 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.
Kuen Ling Machinery Refrigerating Co Change In Receivables Chart
Kuen Ling Machinery Refrigerating 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$224 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 NT$224 Mil mean?
Kuen Ling Machinery Refrigerating Co (ROCO:4527) has a Change In Receivables of NT$224 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Kuen Ling Machinery Refrigerating Co and its competitors.
Is Kuen Ling Machinery Refrigerating Co's Change In Receivables too high?
Kuen Ling Machinery Refrigerating Co's current Change In Receivables is NT$224 Mil. Overall, Kuen Ling Machinery Refrigerating Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kuen Ling Machinery Refrigerating Co's Change In Receivables compare to APH and GLW?
Kuen Ling Machinery Refrigerating Co's Change In Receivables of NT$224 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 Kuen Ling Machinery Refrigerating Co and its competitors. Kuen Ling Machinery Refrigerating Co's current Change In Receivables is NT$224 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuen Ling Machinery Refrigerating Co stock overvalued right now?
Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co (ROCO:4527) is currently considered Fairly Valued. The stock's GF Value™ is NT$39.44, compared to a current price of NT$40.70 — trading 3.2% above its estimated fair value. The current Change In Receivables is NT$224 Mil. Kuen Ling Machinery Refrigerating Co's overall GF Score™ is 84/100 with 2 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527), the current Change In Receivables is NT$224 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527) Overvalued in 2026?
Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co stock appears to be overvalued.
The current stock price of NT$40.70 is trading 3.2% above its estimated GF Value™ of NT$39.44.
GuruFocus considers Kuen Ling Machinery Refrigerating Co to be Fairly Valued.
Key valuation signals for ROCO:4527:
Change In Receivables: NT$224 Mil
GF Value™: NT$39.44 vs. price of NT$40.70 (3.2% above fair value)
No single metric tells the full story. See the ROCO:4527 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kuen Ling Machinery Refrigerating Co Ltd is engaged in the installation, maintenance, repair, assembly, manufacturing, processing, buying and selling, domestic and international sales, and leasing of condensers, ice water coolers, ice water units, and refrigeration units. Its products are water-cooled centrifugal, screw type, flooded type chiller units, air-cooled chiller unit, computer room packaged chiller units, thermal storage ice tank, and vacuum freeze-dried equipment. There are three segments of the Group, which are operation bases in Taiwan, Mainland China and Vietnam regions.
84GF Score
Get the complete analysis for ROCO:4527
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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