Pancolour Ink Co (ROCO:4765) Change In Receivables: NT$-3.8 Mil (TTM As of Jun. 2026)

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ROCO:4765 Pancolour Ink Co Ltd ROCO:4765
71 GF Score
Price NT$15.70
GF Value NT$15.59
Valuation Fairly Valued
! 4 Warning Signs
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What is Pancolour Ink Co Change In Receivables?

Pancolour Ink Co ROCO:4765 -4.27% 71 Change In Receivables is NT$-3.8 Mil as of Jun. 2026. GuruFocus rates ROCO:4765 with a GF Score™ of 71/100 and a GF Value™ of NT$15.59 (Fairly Valued). The stock has 4 warning signs investors should review.

Pancolour Ink Co's change in receivables for the quarter that ended in Jun. 2026 was NT$-3.8 Mil. It means Pancolour Ink Co's Accounts Receivable increased by NT$3.8 Mil from Jun. 2025 to Jun. 2026 .

Pancolour Ink Co's change in receivables for the fiscal year that ended in Dec. 2024 was NT$-3.7 Mil. It means Pancolour Ink Co's Accounts Receivable increased by NT$3.7 Mil from Dec. 2023 to Dec. 2024 .

Pancolour Ink Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$51.3 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. Pancolour Ink Co's Days Sales Outstanding for the six months ended in Jun. 2026 was 80.16.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Pancolour Ink Co's liquidation value for the six months ended in Jun. 2026 was NT$-229.2 Mil.

Pancolour Ink Co  (ROCO:4765) 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.

Pancolour Ink 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
=51.296/116.784*91
=80.16

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

Pancolour Ink 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)
=78.606-364.06+0.75 * 51.296+0.5 * 35.63
=-229.2

* 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.

Pancolour Ink Co Change In Receivables Related Terms

Pancolour Ink Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Pancolour Ink 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.

Pancolour Ink Co Change In Receivables Chart

Pancolour Ink Co Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 34.81 12.83 -7.39 22.29 -3.68

Pancolour Ink Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 8.38 -31.36 27.69 -2.91 -3.84
ROCO:4765
71GF Score
Pancolour Ink Co Ltd ROCO:4765
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Pancolour Ink 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 semi-annually data reported by the company within the most recent 12 months, which was NT$-3.8 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$-3.8 Mil mean?
Pancolour Ink Co (ROCO:4765) has a Change In Receivables of NT$-3.8 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Pancolour Ink Co and its competitors.
Is Pancolour Ink Co's Change In Receivables too high?
Pancolour Ink Co's current Change In Receivables is NT$-3.8 Mil. Overall, Pancolour Ink Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pancolour Ink Co's Change In Receivables compare to LIN and SHW?
Pancolour Ink Co's Change In Receivables of NT$-3.8 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Pancolour Ink Co and its competitors. Pancolour Ink Co's current Change In Receivables is NT$-3.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pancolour Ink Co stock overvalued right now?
Based on GuruFocus' analysis, Pancolour Ink Co (ROCO:4765) is currently considered Fairly Valued. The stock's GF Value™ is NT$15.59, compared to a current price of NT$15.70 — trading 0.7% above its estimated fair value. The current Change In Receivables is NT$-3.8 Mil. Pancolour Ink Co's overall GF Score™ is 71/100 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 Pancolour Ink Co (ROCO:4765), the current Change In Receivables is NT$-3.8 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.

Is Pancolour Ink Co (ROCO:4765) Overvalued in 2026?

Based on GuruFocus' analysis, Pancolour Ink Co stock appears to be overvalued. The current stock price of NT$15.70 is trading 0.7% above its estimated GF Value™ of NT$15.59. GuruFocus considers Pancolour Ink Co to be Fairly Valued.

Key valuation signals for ROCO:4765:

  • Change In Receivables: NT$-3.8 Mil
  • GF Value™: NT$15.59 vs. price of NT$15.70 (0.7% above fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the ROCO:4765 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Pancolour Ink Co Business Description

Address No. 72-1, Wenming Road, Leshan Lane, Gueishan District, Taoyuan, TWN, 33383
Pancolour Ink Co Ltd is involved in manufacturing UV curable inks, coatings, and adhesives in Taiwan. Its products are used for IC chips, optical discs, plastic and paper products; bonding needs of metal, glass, and other materials; and plastic flexible tubes.
71GF Score

Get the complete analysis for ROCO:4765

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

NT$15.70
Price
NT$15.59
GF Value