Vanguard International Semiconductor (ROCO:5347) Change In Receivables: NT$-2,834 Mil (TTM As of Jun. 2026)

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ROCO:5347 Vanguard International Semiconductor Corp ROCO:5347
75 GF Score
Price NT$151.50
GF Value NT$104.87
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Vanguard International Semiconductor Change In Receivables?

Vanguard International Semiconductor ROCO:5347 -2.26% 75 Change In Receivables is NT$-2,834 Mil as of Jun. 2026. GuruFocus rates ROCO:5347 with a GF Score™ of 75/100 and a GF Value™ of NT$104.87 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Vanguard International Semiconductor's change in receivables for the quarter that ended in Jun. 2026 was NT$-441 Mil. It means Vanguard International Semiconductor's Accounts Receivable increased by NT$441 Mil from Mar. 2026 to Jun. 2026 .

Vanguard International Semiconductor's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-3,122 Mil. It means Vanguard International Semiconductor's Accounts Receivable increased by NT$3,122 Mil from Dec. 2024 to Dec. 2025 .

Vanguard International Semiconductor's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$8,080 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. Vanguard International Semiconductor's Days Sales Outstanding for the three months ended in Jun. 2026 was 51.76.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Vanguard International Semiconductor's liquidation value for the three months ended in Jun. 2026 was NT$-74,181 Mil.


Vanguard International Semiconductor  (ROCO:5347) 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.

Vanguard International Semiconductor's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=8079.829/14244.845*91
=51.76

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

Vanguard International Semiconductor'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)
=42110.831-126275.603+0.75 * 8079.829+0.5 * 7847.64
=-74,181

* 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.


Vanguard International Semiconductor Change In Receivables Related Terms


Vanguard International Semiconductor Change In Receivables Historical Data

* Premium members only.

The historical data trend for Vanguard International Semiconductor'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.

Vanguard International Semiconductor Change In Receivables Chart

Vanguard International Semiconductor 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 -3,792.40 4,211.63 -1,181.54 -3,437.30 -3,122.01

Vanguard International Semiconductor 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 20.21 -1,040.45 -1,292.77 -59.23 -441.49
ROCO:5347
75GF Score
Vanguard International Semiconductor Corp ROCO:5347
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Vanguard International Semiconductor 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$-2,834 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$-2,834 Mil mean?
Vanguard International Semiconductor (ROCO:5347) has a Change In Receivables of NT$-2,834 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Vanguard International Semiconductor and its competitors.
Is Vanguard International Semiconductor's Change In Receivables too high?
Vanguard International Semiconductor's current Change In Receivables is NT$-2,834 Mil. Overall, Vanguard International Semiconductor has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Vanguard International Semiconductor's Change In Receivables compare to NVDA and AVGO?
Vanguard International Semiconductor's Change In Receivables of NT$-2,834 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Change In Receivables depends on the Semiconductors 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 Vanguard International Semiconductor and its competitors. Vanguard International Semiconductor's current Change In Receivables is NT$-2,834 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vanguard International Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Vanguard International Semiconductor (ROCO:5347) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$104.87, compared to a current price of NT$151.50 — trading 44.5% above its estimated fair value. The current Change In Receivables is NT$-2,834 Mil. Vanguard International Semiconductor's overall GF Score™ is 75/100 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 Vanguard International Semiconductor (ROCO:5347), the current Change In Receivables is NT$-2,834 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 Vanguard International Semiconductor (ROCO:5347) Overvalued in 2026?

Based on GuruFocus' analysis, Vanguard International Semiconductor stock appears to be overvalued. The current stock price of NT$151.50 is trading 44.5% above its estimated GF Value™ of NT$104.87. GuruFocus considers Vanguard International Semiconductor to be Significantly Overvalued.

Key valuation signals for ROCO:5347:

  • Change In Receivables: NT$-2,834 Mil
  • GF Value™: NT$104.87 vs. price of NT$151.50 (44.5% above fair value)
  • GF Score™: 75/100 with 7 warning signs

No single metric tells the full story. See the ROCO:5347 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Vanguard International Semiconductor Business Description

Address No. 123, Park Road 3, Hsinchu Science Park, Hsinchu, TWN, 300096
Vanguard International Semiconductor Corp is engaged mainly in the manufacturing, selling, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing of masks. Its services, manufacturing, and technology include BCD/UHV/SOI, Discrete, HV, Sensors/MEMS, eFlash, GaN, Fab Capacity, Intelligent Manufacturing and Management, Services, MPW, Program, Mask Services, Backend Services, Automotive, Design Support. Its Design Services include Libraries & IP Geographically, it derives revenue from Asia and America.
75GF Score

Get the complete analysis for ROCO:5347

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

NT$151.50
Price
NT$104.87
GF Value